The General Directorate of Taxes has ruled in its recent binding consultation (V0666-22) , of March 28, 2022:
«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 (issuer of the invoice); Not so , however, the invoices that, having been issued and dispatched on paper, are received in this same format by the recipients
Source: audiconsultores-etlglobal.com
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