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A query was raised regarding whether received invoices could be stored electronically and the paper copies destroyed after digitisation. The Directorate-General for Tax (DGT) ruled that retaining paper copies is unnecessary, provided the electronic medium meets the requirements of authenticity, integrity, and legibility.
Businesses can streamline document management by transitioning to fully digital invoice storage, provided they ensure the digital files are authentic, complete, and readable.
The tax team reviews your specific situation.
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