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V0340-15 ·30 January 2015 ·consulta-vinculante Medium impact
Tax

Electronic invoicing in PDF format without digital signature is permissible if authenticity and integrity are guaranteed

A Chamber of Commerce inquired whether it is valid to issue electronic invoices in PDF format sent via email without a digital signature. The Directorate-General for Tax (DGT) responded that this is possible provided the issuer can guarantee the authenticity of the origin and the integrity of the content through their own management controls.

In 6 key points

How it affects those involved

This ruling provides legal certainty for businesses using PDF-based electronic invoicing, provided they implement robust internal controls to ensure document security and traceability.

Lifecycle

2015-01-30PublishedPublished 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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