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V3220-19 ·22 November 2019 ·consulta-vinculante Medium impact
Tax

Electronic invoices may be issued and sent to replace simplified invoices

The inquiry asks whether an electronic invoice can be issued to replace a simplified invoice when a customer requires it to include their tax details. The DGT rules that this is possible provided the recipient gives consent and the authenticity and integrity of the document are guaranteed.

In 6 key points

Lifecycle

2019-11-22PublishedPublished 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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