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V1447-26 9 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · factura electrónica

Entrepreneurs and professionals may issue invoices in paper or electronic format, guaranteeing their authenticity and integrity

An article writer asks whether they are required to issue electronic invoices. The DGT responds that, as a general rule, one may choose between paper or electronic formats, although specific obligations apply to Public Administration and a general obligation for businesses and professionals is forthcoming.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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