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V2891-18 ·8 November 2018 ·consulta-vinculante Medium impact
Tax

PDF invoices may be received via email without digital signatures if authenticity and integrity are guaranteed

A company enquired whether it could accept PDF invoices sent by email without a digital signature, or via post with a digital signature. The Directorate-General for Tax (DGT) ruled that PDF invoices received by email constitute electronic invoices and that a digital signature is merely one method, rather than an exclusive requirement, to guarantee their origin and integrity.

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2018-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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