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V2728-19 ·7 October 2019 ·consulta-vinculante Medium impact
Tax

VAT deduction possible through electronic storage of receipts if authenticity, integrity and legibility are guaranteed

A company enquired whether digital photographs of employee expense receipts were sufficient for VAT deduction purposes. The DGT ruled that this is permissible provided the storage method guarantees the authenticity of the origin, the integrity of the content and legibility.

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2019-10-07PublishedPublished 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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