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V0686-26 26 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura electrónica

Business owners can choose between paper or electronic invoices

A hospitality association inquired about the requirement to use computer systems and the possibility of issuing manual or differently numbered invoices. The DGT clarifies that businesses may choose the method of invoice issuance (paper or electronic), and that invoicing obligations differ from those relating to computer systems.

The question raised

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