Doctrine by topic · DGT Observatory

Integrity of Content: 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 27 rulings · 2014–2026

Current position

The issuance of invoices may be carried out on paper or in electronic format, allowing freedom of choice of medium according to the Invoicing Regulation. The indispensable requirement is to guarantee the authenticity of the origin, the integrity of the content, and legibility throughout the entire conservation period. In the case of credit notes, this freedom of media is maintained, unless a specific regulation mandates the use of electronic invoicing.

The DGT's position remains constant in the requirement to guarantee the authenticity, integrity, and legibility of invoices, regardless of the medium. Over the years, the methods to ensure these requirements have been specified, such as certified digitization or the possibility of manually completing printed invoices. The doctrine confirms that the choice of format does not alter validity as long as the audit trail is maintained.

Turning points

  1. V1114-16

    The possibility of using digitization software to guarantee integrity and legibility requirements is introduced, allowing for the disposal of paper originals through certified digitization.

  2. V2607-18

    It is clarified that invoices may be completed manually after printing without losing their status as an invoice, provided that integrity and authenticity are maintained.

  3. V0666-22

    It is established that an invoice issued on paper and digitized for electronic receipt is considered an electronic invoice, requiring the prior consent of the recipient.

Analysis based on 26 of 27 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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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