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V0861-14 28 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · facturación electrónica

Paper and electronic invoices must guarantee authenticity of origin and integrity of content

A software company has requested clarification regarding the requirements for paper and electronic invoices, as well as their retention. The DGT clarifies that both paper and electronic formats must ensure the authenticity and integrity of the document.

The question raised

Various questions regarding electronic invoicing are raised which, due to their length, are set out in the body of this response.

The DGT's ruling

Both paper and electronic invoices must guarantee the authenticity of their origin and the integrity of their content. These requirements may be guaranteed by any means of proof admitted in Law, including usual management controls that allow for the creation of a reliable audit trail. In the case of electronic invoices, advanced electronic signatures, electronic data interchange (EDI), or means previously validated by the Tax Agency may be used.

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