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The inquiry asks whether invoices received via email or web platforms are valid and if they are treated the same as those sent by post. The DGT rules that an invoice, whether paper or electronic, must guarantee the authenticity of its origin, the integrity of its content, and its legibility.
Cuestión planteada - Si son aceptables las facturas recibidas a través de correo electrónico, o la puesta a disposición a través de una web o plataforma, para su posterior impresión. Y si dichas facturas se asimilarían a las recibidas por correo ordinario.
La factura, en papel o electrónica, debe garantizar la autenticidad de su origen, la integridad de su contenido y su legibilidad. El emisor puede elegir el medio de expedición y el destinatario no puede exigir uno específico. La autenticidad e integridad pueden garantizarse por cualquier medio de prueba admitido en Derecho, como los controles de gestión que permitan una pista de auditoría fiable.
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