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A query was raised regarding whether an electronic invoicing system using PDF files with advanced electronic signatures, sent via email or through a secure portal, complies with current regulations. The Directorate-General for Legal Certainty (DGT) ruled that these methods are compliant, provided they allow for the verification of the date of transmission.
Companies using PDF-based electronic invoicing via email or portals can continue to do so, provided their systems maintain a verifiable audit trail of the transmission date.
The tax team reviews your specific situation.
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