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feat: invoices issued by a third party or by the recipient - #4
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Adds EmitidaPorTerceroODestinatario (T or D) and the Tercero block to registration records, exported in their XSD position and imported back. A third-party invoice requires the third party, only a third-party invoice may carry it, and a self-billed invoice requires its recipient. The hash is unchanged: these fields are not part of it.