Binding tax ruling number 0861-14 concerning the certified digitizing of invoices


The current Invoicing Regulation allows billing dispense with original invoices on paper provided it is certified to digitize them.

Software systems approved by the Administration in this regard are included in the Resolution of 24 October 2007, issued by the Spanish Tax Authorities, on the approval process for scanning software covered by Order EHA/962/2007 of 10 April 2007, which is in force in all that is not contrary to the Invoicing Regulation.

Thus ensuring the Spanish Tax Authorities, compliance authenticity of origin and integrity of the content of invoices.

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