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V0064-20 ·15 January 2020 ·consulta-vinculante Medium impact
Tax

Electronic issuance of exchange invoices for simplified invoices permitted subject to recipient consent

The inquirer asks whether they may electronically issue exchange invoices on behalf of suppliers who issued paper-based simplified invoices. The DGT rules that this is permissible provided that recipients grant their consent and the authenticity and integrity of the document are guaranteed.

In 6 key points

How it affects those involved

This ruling clarifies the digital transformation of invoicing processes, allowing for the electronic conversion of paper simplified invoices into exchange invoices, provided specific security and consent protocols are met.

Lifecycle

2020-01-15PublishedPublished 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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