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V0596-20 ·16 March 2020 ·consulta-vinculante Medium impact
Tax

Electronic invoices received may be printed on paper for storage purposes

A query was raised regarding whether invoices received electronically (scanned or in PDF format) can be printed on paper for storage. The Directorate-General for Tax (DGT) ruled that the recipient may choose the storage format, provided that authenticity, integrity, and legibility are guaranteed.

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Lifecycle

2020-03-16PublishedPublished 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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