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A company inquired whether invoices received as PDF attachments via email qualify as electronic invoices and how they should be stored. The Directorate General for Tax (DGT) ruled that invoices received in electronic format are indeed electronic invoices and may be stored digitally without a paper copy, provided that their authenticity, integrity, and legibility are guaranteed.
Companies can eliminate the need for printing and storing physical copies of incoming PDF invoices, reducing administrative costs and physical storage requirements, provided they maintain digital controls to ensure document integrity.
The tax team reviews your specific situation.
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