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V1470-26 ·11 June 2026 ·consulta-vinculante Medium impact
Tax

Electronic invoices can be printed if integrity and original content are preserved

The consultant asks whether electronic invoices can be printed by removing images and graphics to cut costs and if they must be kept in electronic format. The DGT responds that they can be kept on paper as long as authenticity, integrity, and readability are guaranteed, and that data affecting content integrity cannot be removed.

In 6 key points

How it affects those involved

Businesses may print electronic invoices for record-keeping, provided key data is preserved to ensure authenticity and integrity.

Lifecycle

2026-06-11PublishedPublished 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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