The Directorate General of Taxes (DGT) has recently ruled that whether a scanned invoice in physical format is considered an electronic invoice will depend on whether the scanning or digitization is done by the issuer or the recipient.
The Directorate General of Taxes (DGT) has issued a binding consultation V0666-22, dated March 28, 2022, clarifying what should be considered an electronic invoice, specifically in the case of those who issue their invoices on paper with two copies, and subsequently enter the invoice information into an electronic file that they send by email to their recipient.
Contents of the electronic invoice
The content of an electronically issued invoice is identical to that of a traditional invoice, with the minimum requirements that must be included being set out in Article 6 of the Billing Regulations.
However, Article 10.1 of the Billing Regulations makes special mention of the methods of issuing electronic invoices, limiting them in order to authenticate their originality:
- It can be issued using an advanced electronic signature based on a recognized certificate and created using a secure signature creation device.
- It may be issued by means of an electronic exchange of data, provided that the agreement relating to this exchange provides for the use of procedures that guarantee the authenticity of the origin and the integrity of the data.
- They may be issued by other means that the interested parties have communicated to the State Tax Administration Agency prior to their use and have been validated by it.
Furthermore, Article 9 of the Billing Regulations concludes that, in general terms, "anelectronic invoice shall be understood to be any invoice that (...) has been issued and received in electronic format."
Are invoices that are scanned, digitized, and sent to the customer considered electronic invoices?
The DGT has responded in this query to a natural person who carries out an economic activity and issues his invoices on paper with two copies, and subsequently enters the information of the invoices into an electronic file that he sends by email to his recipient, responding on the validity of the invoice issuance system.
The DGT (Spanish Directorate General of Taxes) states that an invoice issued and received electronically will be considered an electronic invoice, even if it was originally issued on paper and subsequently digitized. However, the Tax Agency maintains that invoices issued and delivered on paper, but received in the same format by the recipients, are not considered electronic invoices.
Specifically, the DGT points out that:
"Therefore, an invoice issued and received in electronic format will be considered an electronic invoice even if it was originally issued on paper and subsequently digitized by the consultant ; however, invoices that, having been issued and sent on paper, are received in this same format by the recipients will not be considered electronic invoices."
From the information provided in the consultation document, it is not known exactly whether the invoice is delivered on paper or only by email, therefore, since both paper and electronic invoicing are valid as previously indicated, it will only be considered an electronic invoice when it has been issued and received in electronic format and meets all the requirements established in the aforementioned Regulation.".
In conclusion, whether a scanned physical invoice is considered an electronic invoice will depend on whether the scanning or digitization is done by the issuer or the recipient.
The new regulation of accounting programs used by business owners or professionals
Law 11/2021, of July 9, on measures for the prevention and fight against tax fraud, introduced a new section j) to article 29 of the LGT, regulating the formal obligations of taxpayers, worded as follows:
"(j) The obligation, on the part of producers, marketers and users, to ensure that the computer or electronic systems and programs that support the accounting, invoicing or management processes of those who carry out economic activities, guarantee the integrity, preservation, accessibility, legibility, traceability and immutability of the records, without interpolations, omissions or alterations that are not duly recorded in the systems themselves. Technical specifications that these systems and programs must meet may be established by regulation, as well as the obligation that they be duly certified and use standard formats for their legibility.".
This does not mean that a series of programs specifically approved and regulated by the Tax Administration must be used, but rather that accounting programs must have verification and control mechanisms. Thus, the DGT reminds us in the aforementioned consultation that:
"The regulatory development mentioned in article 29.2.j) is currently in process, so the way to fulfill the obligations established in said article is still pending approval, for the purposes of the development and definition of the requirements that computer or electronic systems and programs must meet, as well as, where appropriate, the way to certify them.".
You can contact this professional office for any questions or clarifications you may have.
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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