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V0596-20 16 March 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura electrónica

Electronic invoices received may be printed on paper for storage purposes

A query was raised regarding whether invoices received electronically (scanned or in PDF format) can be printed on paper for storage. The Directorate-General for Tax (DGT) ruled that the recipient may choose the storage format, provided that authenticity, integrity, and legibility are guaranteed.

The question raised

The question raised in the description of the facts.

The DGT's ruling

The taxpayer may determine the format in which invoices shall be preserved, whether in paper or electronic form. Therefore, invoices received by electronic means, even if they were originally issued in paper or PDF format, may be printed on paper for preservation purposes. The indispensable requirement is that the chosen method guarantees the authenticity of the origin, the integrity of the content, and legibility throughout the entire preservation period.

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