Invoices are stored by means of a photograph showing their full content. This photograph is sent by e-mail to a corporate e-mail account specifically created for the reception of invoices and hosted on a prestigious cloud server. The original paper support of the invoices is then destroyed, although the images of these documents remain stored digitally during the legally established conservation periods.<\/p>\n
Invoices must be stored, regardless of the medium chosen, in such a way as to guarantee the authenticity of their origin, the integrity of their contents and their legibility, as well as access to them by the tax authorities without delay.<\/p>\n
When the medium chosen for the storage of invoices is electronic, the additional requirements contained in Articles 21 and 23 of the Invoicing Regulations must be taken into account, which do not include the need to keep a paper copy of invoices received electronically, or of those received on paper that have been digitized for storage by electronic means.<\/p>\n
The approved digitization software will be those referred to in the Resolution of October 24, 2007, of the State Agency of Tax Administration, on the procedure for the approval of digitization software contemplated in Order EHA\/962\/2007, of April 10, 2007, which is in force in everything that does not contradict the Regulation governing invoicing obligations. However, nothing prevents the digitalization to be carried out through other means as long as the above mentioned guarantee requirements are still met.<\/p>\n","protected":false},"featured_media":6743,"template":"noticias-corporativa-single-post.php","categories":[],"tags":[217,212],"novedades_corporativa":[],"class_list":["post-35487","noticias","type-noticias","status-publish","has-post-thumbnail","tag-legal-and-tax-advisory","tag-news","entry"],"acf":[],"yoast_head":"\n