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New extension of the mandatory implementation of e-government
The General Directorate of Taxes has issued a report on the way in which the recipient of the electronic invoice must give his consent: expressly or tacitly, which constitutes informed consent and can be revoked.
It states that it will not be enough for the sender to know or request an e-mail address of the recipient of the invoice, or the simple information to the same of the possibility of accessing and receiving your invoice through a portal or e-mail and download -the. Express constancy will be required (by accepting or not in a document) or tacit (proof of access to the website or portal of the issuer where the e-invoices are made available and has not communicated rejection to the reception) that the recipient has given his informed consent to the electronic invoice.