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V0068-14 15 January 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IVA · factura electrónica

Electronic invoices carry the same legal weight as paper ones if origin and integrity are guaranteed

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.

The question raised

Whether invoices received via email, or made available through a website or platform for subsequent printing, are acceptable. And whether such invoices would be assimilated to those received by ordinary mail.

The DGT's ruling

The invoice, whether in paper or electronic format, must guarantee the authenticity of its origin, the integrity of its content, and its legibility. The issuer may choose the method of issuance, and the recipient cannot demand a specific one. Authenticity and integrity may be guaranteed by any means of proof admitted in Law, such as management controls that allow for a reliable audit trail.

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