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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The inquirer asks whether invoices received as PDFs via email constitute electronic invoices and how they should be stored. The DGT confirms that they are indeed electronic invoices and that they may be stored exclusively in electronic format, provided that their authenticity, integrity, and legibility are guaranteed.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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