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V0002-21 ·4 January 2021 ·consulta-vinculante Medium impact
Tax

Paper invoices may be kept via digitisation (including photography) provided authenticity, integrity and legibility are guaranteed

A company enquired whether it could destroy original paper invoices after preserving them via photographs sent by email to a cloud server. The DGT stated that document preservation must guarantee authenticity, integrity and legibility.

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Lifecycle

2021-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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