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V1114-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

Certified digitisation software may be used provided it ensures legibility, authenticity and integrity

The inquiry concerns whether specific database fields must be completed for certified digitisation, particularly regarding invoices in languages using non-European characters. The DGT rules that the software must guarantee the authenticity, integrity and legibility of invoices throughout the entire retention period.

In 6 key points

Lifecycle

2016-03-21PublishedPublished 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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