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A query was raised regarding whether an electronic invoicing system using PDF files with advanced electronic signatures, sent via email or through a secure portal, complies with current regulations. The Directorate-General for Legal Certainty (DGT) ruled that these methods are compliant, provided they allow for the verification of the date of transmission.
Cuestión planteada Si los procedimientos de facturación y remisión de facturas a clientes resultan ajustados a lo establecido en el Reglamento de Facturación
Las facturas en formato PDF con firma electrónica avanzada garantizan la autenticidad e integridad del contenido. La remisión mediante documentos adjuntos en correo electrónico o la puesta a disposición en un portal electrónico son métodos válidos. Estos procedimientos deben permitir dejar constancia de la fecha en que se realiza la remisión o puesta a disposición. El hecho de enviar la factura a varias direcciones de correo o permitir el acceso a distintas personas autorizadas no invalida el cumplimiento.
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