Fiscal subject related
Content
- generate a registration billing record for each delivery of goods or provision of services.
- must have the ability to send information to the Tax Administration in a continuous, secure, correct, complete, automatic, consecutive, instantaneous, and reliable manner.
- The registered billing data must be protected so that it cannot be altered.
- The rectification or cancellation of the registered data must be done through at least one subsequent additional billing record, keeping the originally registered data unalterable.
- must allow the Tax Administration immediate access and, where appropriate, extraction of the registered data.
- must provide functionalities that allow the monitoring of the recorded data in a clear and reliable way.
- The registered data must be correctly dated, indicating the moment in which the registration was made.
- must allow the traceability of the data in the cases of downloading, dumping, and storage of the records.
- must keep all billing records generated by the computer system itself.
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