How to give consent to receive an electronic invoice by the recipient (Blog Everything is electronic by Julián Inza)

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Article 9.2 of Royal Decree 1619/2012, of 30 November, approving the Regulation governing invoicing obligations, establishes that the issuance of the electronic invoice shall be conditional on the recipient having given his consent. .

The Department of Tax Management has raised a question with the General Directorate of Taxes on how the recipient of the electronic invoice must give its consent to understand that the requirement established in the aforementioned article 9.2 of the new Regulation approving the invoicing obligations, having been evacuated by the aforementioned Management Center an external report dated December 21, 2012 which, for its interest, is reproduced below:

Complete article: How to give consent to receive an electronic invoice by the recipient “Everything is electronic.

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