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V3214-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

Paper simplified invoices can be replaced by certified digitisation

A company has enquired whether it can use approved digitisation software to store simplified invoices received in paper format. The Tax Agency (DGT) has responded that certified digitisation may be used to dispense with the original paper copies, provided that all document retention requirements are met.

In 6 key points

How it affects those involved

Companies can reduce physical storage costs and administrative burdens by digitising paper simplified invoices, provided they use certified processes that ensure the integrity and authenticity of the digital copies.

Lifecycle

2015-10-21PublishedPublished 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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