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A query was raised regarding whether sending invoices in PDF format via corporate email ensures the authenticity and integrity of the document. The Directorate General for Tax (DGT) responds that a PDF invoice sent by email constitutes a valid electronic invoice, provided it meets regulatory requirements and guarantees these aspects.
Cuestión planteada Si el envío de facturas en formato pdf a través de su correo corporativo garantiza la autenticidad del origen y la integridad del contenido de las mismas.
Las facturas pueden expedirse en papel o formato electrónico, requiriendo el consentimiento del destinatario en este último caso. La autenticidad del origen y la integridad del contenido pueden garantizarse por cualquier medio de prueba admitido en Derecho, como los controles de gestión que permitan una pista de auditoría fiable. Como ejemplos de garantía en facturas electrónicas se mencionan la firma electrónica avanzada, el intercambio electrónico de datos (EDI) o medios comunicados y validados previamente por la AEAT.
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