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Business owners can choose between paper or electronic invoices
V5177-26
Electronic invoices can be printed if integrity and original content are preserved
V1470-26
Los empresarios y profesionales pueden expedir facturas en papel o formato electrónico garantizando su autenticidad e integridad
V1447-26
A invoice can be corrected or cancelled by any permitted means, regardless of Royal Decree 1007/2023
V0330-26
Electronic invoicing optional for businesses, except when dealing with public administration
V0174-26
Belgian supplier purchases documented by email PDF invoice under 2006/112/UE directive
V1882-24
The obligation to issue invoices may be fulfilled through invoicing by the recipient
V0143-24
NFT sales classified as electronic services subject to 21% VAT
V1753-23
Digitising paper invoices is valid provided integrity and legibility are guaranteed
V2176-22
Electronic invoices may be kept in digital format with paper copies destroyed
V2022-22
Issuing electronic invoices by digitising paper invoices and sending them via email is valid
V0666-22
Electronic issuance of barter invoices on behalf of suppliers permitted with recipient consent
V1322-21
Manual signatures on compensation receipts may be replaced by digital signatures if issued electronically
V0163-21
Paper invoices may be kept via digitisation (including photography) provided authenticity, integrity and legibility are guaranteed
V0002-21
Invoices may be kept in electronic format if authenticity, integrity and legibility are guaranteed
V3638-20
The obligation to issue invoices is mandatory, even if the customer waives receipt
V3294-20
Electronic invoices received may be printed on paper for storage purposes
V0596-20
Electronic issuance of exchange invoices for simplified invoices permitted subject to recipient consent
V0064-20
Electronic invoices may be issued and sent to replace simplified invoices
V3220-19
VAT deduction possible through electronic storage of receipts if authenticity, integrity and legibility are guaranteed
V2728-19
PDF invoices received via email can be kept without paper copies
V2502-19
PDF invoices may be received via email without digital signatures if authenticity and integrity are guaranteed
V2891-18
Manual completion of simplified invoice data permitted after printing
V2607-18
Invoices may be migrated to another system provided authenticity, integrity and legibility are guaranteed
V2215-18
Authenticity and integrity of invoices can be guaranteed through various means of evidence
V0208-18
A delivery note is not an invoice and its evidentiary effect depends on the overall assessment of evidence
V1611-17
Electronic invoice transformation systems may be used if authenticity, integrity and legibility are guaranteed
V3626-16
Electronic invoices in PDF format may be sent via email or secure portals
V3407-16
Electronic invoices may be stored electronically without the need for paper copies
V3253-16
Electronic invoices in PDF format with advanced electronic signatures may be issued and preserved
V2665-16
Certified digitisation software may be used provided it ensures legibility, authenticity and integrity
V1114-16
Paper simplified invoices can be replaced by certified digitisation
V3214-15
Electronic invoices in PDF format may be received and stored without a digital signature if authenticity and integrity are guaranteed
V3213-15
Paper invoices may be preserved via digitisation using methods other than those specified in Order EHA/962/2007
V2927-15
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