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A company has requested clarification on whether it can issue electronic versions of its suppliers' simplified (paper) barter invoices to its clients. The Directorate General for Tax (DGT) has ruled that this is permissible, provided the recipient gives their consent and the authenticity and integrity of the document are guaranteed.
Companies acting as intermediaries can digitise paper-based barter processes, reducing administrative burden, provided they implement robust verification and consent mechanisms.
The tax team reviews your specific situation.
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