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V1114-16 21 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · digitalización certificada

Certified digitisation software may be used provided it ensures legibility, authenticity and integrity

The inquiry concerns whether specific database fields must be completed for certified digitisation, particularly regarding invoices in languages using non-European characters. The DGT rules that the software must guarantee the authenticity, integrity and legibility of invoices throughout the entire retention period.

The question raised

Fields that are mandatory to complete in the databases accompanying certified digitization, both in the case of full invoices and in the case of simplified invoices. Obligation to enter such data in the case of invoices originating from countries whose official language contains characters different from those of the European keyboard, such as Arabic, Russian, or Japanese.

The DGT's ruling

Taxpayers must guarantee the authenticity of the origin, the integrity of the content, and the legibility of invoices, whether in paper or electronic format. The entity may use digitization software provided that it effectively guarantees said requirements. Certified digitization allows for the dispensing with paper originals, and approved software or any other means that comply with the required security and legibility guarantees may be used.

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