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V2893-16 ·22 June 2016 ·consulta-vinculante Medium impact
Tax

Whether photos of invoices suffice as proof of expenses depends on the Administration's assessment

A company has enquired whether photographs of invoices and documents taken with mobile phones and stored digitally are valid proof of expenses. The Directorate General for Taxes (DGT) indicates that deductibility depends on meeting the requirements for registration, accrual, and justification, and that the sufficiency of such images is a matter of fact to be assessed by the Tax Administration.

In 6 key points

How it affects those involved

Companies using digital images of invoices must ensure they meet all formal tax requirements, as the validity of such evidence is subject to the discretion of tax authorities.

Lifecycle

2016-06-22PublishedPublished 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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