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V0174-26 ·30 January 2026 ·consulta-vinculante Low impact
Tax

Electronic invoicing optional for businesses, except when dealing with public administration

A commercial entity inquires about its electronic invoicing obligations. The DGT responds that businesses may currently choose between paper or electronic format, except when invoicing public administration or when a future general obligation applies.

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2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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