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V0208-18 ·30 January 2018 ·consulta-vinculante Medium impact
Tax

Authenticity and integrity of invoices can be guaranteed through various means of evidence

An association has enquired about the type of electronic signature valid for a certified document digitisation process. The Directorate General of Registries and Notaries (DGT) explains that the authenticity and integrity of invoices can be guaranteed by any means of evidence admitted in law, including advanced electronic signatures, electronic data interchange (EDI), or methods communicated and validated by the Tax Agency (AEAT).

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2018-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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