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A hospitality association asked whether using accounting software required a single invoicing method. The DGT replied that businesses may choose either paper or electronic invoices.
Cuestión planteada Se plantean las siguientes cuestiones:
Los empresarios o profesionales pueden elegir el medio de expedición de las facturas, ya sea en papel o en formato electrónico. El uso de sistemas informáticos de facturación no condiciona la forma de emitir una factura completa en sustitución de una simplificada. Las obligaciones de expedición de facturas, de llevar registros y de los requisitos de los sistemas informáticos son tres obligaciones distintas y diferentes.
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