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V2176-22 ·17 October 2022 ·consulta-vinculante Medium impact
Tax

Digitising paper invoices is valid provided integrity and legibility are guaranteed

The applicant inquired whether using software to digitise paper invoices via photography is permissible. The DGT ruled that electronic storage is valid as long as the authenticity, integrity, and legibility of the documents are guaranteed.

In 6 key points

How it affects those involved

Companies can transition from paper to digital invoice storage, reducing physical archiving needs, provided they implement systems that ensure document reliability and compliance with integrity standards.

Lifecycle

2022-10-17PublishedPublished 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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