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V3626-16 ·31 August 2016 ·consulta-vinculante Medium impact
Tax

Electronic invoice transformation systems may be used if authenticity, integrity and legibility are guaranteed

A company sought clarification on whether its system for transforming electronic invoice formats (such as from EDI to RosettaNet) using delegated signatures was valid for VAT purposes. The Directorate-General for Taxes (DGT) ruled that this is permissible provided that the authenticity of the origin, the integrity of the content and legibility are guaranteed throughout the entire retention period.

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2016-08-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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