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V2215-18 ·25 July 2018 ·consulta-vinculante Medium impact
Tax

Invoices may be migrated to another system provided authenticity, integrity and legibility are guaranteed

The applicant inquired whether it is possible to migrate digitised invoices from an approved system to another due to technological obsolescence. The Directorate-General for Tax (DGT) responded that invoices may be kept in an electronic format compatible with the systems, provided that the requirements of authenticity, integrity and legibility are ensured.

In 6 key points

Lifecycle

2018-07-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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