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V0666-22 ·28 March 2022 ·consulta-vinculante Medium impact
Tax

Issuing electronic invoices by digitising paper invoices and sending them via email is valid

The inquirer asks whether it is valid to issue paper invoices and subsequently send an electronic file containing the information to the recipient. The DGT clarifies that a paper invoice that is scanned, sent, and received via email can be considered an electronic invoice.

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2022-03-28PublishedPublished 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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