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Electronic Invoice: 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

An electronic invoice is valid if it guarantees the authenticity of its origin, the integrity of its content, and its legibility. The PDF format received by email is accepted provided that the recipient's consent exists. The electronic signature is a means to ensure these guarantees, but it is not an indispensable requirement if other management controls or means of proof admitted under Law are used.

The DGT's position remains constant regarding the requirements of authenticity, integrity, and legibility. The evolution focuses on the flexibilization of the means of guarantee, allowing business management controls to replace the electronic signature. Recently, the need for the recipient's consent for receipt in electronic format has been specified.

Turning points

  1. V3213-15

    Establishes that authenticity and integrity can be guaranteed by any means of proof admitted under Law, including usual management controls.

  2. V1884-22

    Introduces the need for the issuance of an electronic invoice to be conditional upon the recipient's consent, which may be express or tacit.

Analysis based on 28 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
V5126-26 7 Jul 2026

Business owners can choose between paper or electronic invoices

SG de Impuestos sobre el Consumo
factura electrónicafactura simplificadasistema informático de facturaciónobligación de facturaciónsoporte electrónico LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V0686-26 26 Mar 2026

Business owners can choose between paper or electronic invoices

SG de Impuestos sobre el Consumo
factura simplificadafactura electrónicasistema informático de facturaciónseries de facturascanje de facturas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V3338-23 28 Dec 2023

Obligation to issue invoices for sales made via automated smart stores

SG de Impuestos sobre el Consumo
obligación de facturarfactura simplificadafactura electrónicaentregas de bienessujeto pasivo LIVA — Ley 37/1992 del IVA art. 164.Uno.3ºReal Decreto 1619/2012 (Reglamento de facturación)
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
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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