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A company has enquired whether its electronic invoicing system, which uses PDF files with advanced electronic signatures sent via email or a portal, is compliant. The Directorate-General for Tax (DGT) has ruled that such a system is valid provided it guarantees the authenticity, integrity, and legibility of the invoices.
Companies using PDF-based electronic invoicing systems can continue to do so, provided they implement technical measures to ensure the security and reliability of the documents.
The tax team reviews your specific situation.
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