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Authenticity of Origin: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 28 rulings · 2014–2026

Current position

Businesses may choose between paper or electronic formats for the issuance of invoices. The chosen medium must guarantee the authenticity of origin, the integrity of the content, and legibility, allowing access to the Administration without delay. It is not necessary to keep paper copies of invoices received electronically or digitized.

The DGT's position remains constant in requiring the guarantee of authenticity, integrity, and legibility of invoices. Throughout the rulings, it has been specified that authenticity can be proven through any means of evidence admitted in Law, including management controls that create a reliable audit trail. The doctrine has integrated the validity of formats such as PDF and the possibility of dispensing with physical media through digitization.

Turning points

  1. V1114-16

    It is established that certified digitization allows for dispensing with paper originals as long as authenticity, integrity, and legibility are guaranteed.

  2. V2891-18

    It is confirmed that PDF invoices received by email are considered electronic invoices and that the use of a digital signature is not mandatory.

Analysis based on 27 of 28 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V5177-26 15 Jul 2026

Business owners can choose between paper or electronic invoices

SG de Impuestos sobre el Consumo
factura electrónicafactura simplificadasistema informático de facturaciónobligación de facturaciónintegridad de la factura LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V2502-19 17 Sept 2019

PDF invoices received via email can be kept without paper copies

SG de Impuestos sobre el Consumo
factura electrónicaconservación de documentosautenticidad del origenintegridad del contenidolegibilidad LIVA — Ley 37/1992 del IVA art. 164.1.3ºLIVA — Ley 37/1992 del IVA art. 164.2
Affects CompanyExpat · Non-residentIndividual
V2607-18 25 Sept 2018

Manual completion of simplified invoice data permitted after printing

SG de Impuestos sobre el Consumo
factura simplificadaderecho a la deducciónreglamento de facturaciónintegridad del contenidoautenticidad del origen LIVA — Ley 37/1992 del IVA art. 97LIVA — Ley 37/1992 del IVA art. 164.Uno.3º
Affects CompanyExpat · Non-residentIndividual
V3407-16 19 Jul 2016

Electronic invoices in PDF format may be sent via email or secure portals

SG de Impuestos sobre el Consumo
factura electrónicafirma electrónica avanzadaremisión de facturasautenticidad del origenintegridad del contenido LIVA — Ley 37/1992 del IVA art. 164.1.3ºLIVA — Ley 37/1992 del IVA art. 164.2
Affects CompanyExpat · Non-residentIndividual

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