Business owners may choose between issuing paper or electronic invoices

Billing management is a daily operational process for any economic activity. Recently, the Directorate General of Taxes (DGT) has specified the scope of invoice issuance obligations regarding the use of technological tools in business management.

What the DGT has resolved

The administration has determined that business owners and professionals retain the power to choose the medium for issuing their invoices, being able to opt for paper support or electronic format. This criterion establishes a fundamental distinction between two different obligations:

• The obligation to issue invoices: The chosen medium (physical or digital) is not conditioned by the use of computer billing systems.
• The obligation of computer systems: The use of software must guarantee the integrity and traceability of records, but this does not automatically mandate that the issued invoice must be exclusively electronic.

In this sense, the use of computer systems to issue full invoices instead of simplified ones does not condition the final support of the invoice.

What it means for you

For business owners and self-employed professionals, this resolution confirms that the digitalization of internal processes does not imply the loss of the option to issue paper invoices. If your business model or relationship with your clients requires the use of physical media, the regulations allow it as long as the content requirements established in Law 37/1992 on VAT and the Billing Regulations are met.

Nevertheless, it is necessary to understand that, although the invoice may be on paper, the computer system supporting the activity must comply with the integrity and traceability standards required by current regulations, especially under the framework of RD 1007/2023.

What is advisable to do

It is necessary to evaluate the current technological infrastructure to ensure that, regardless of the support chosen for the delivery of the invoice, the registration system complies with security and traceability requirements. The choice of format should align with the company's operations, ensuring that the issued documentation meets all legal requirements for its full validity before the Administration.