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V3638-20 ·28 December 2020 ·consulta-vinculante Medium impact
Tax

Invoices may be kept in electronic format if authenticity, integrity and legibility are guaranteed

A company inquired whether it could digitise employees' expense invoices via photographs to avoid storing paper copies. The DGT ruled that this is permissible provided the method guarantees the authenticity, integrity and legibility of the documents.

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2020-12-28PublishedPublished 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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