Certified digitisation: how to throw away paper receipts legally

Many freelancers and companies photograph their petrol, restaurant or parking receipts with their phone. But is that photo legally valid before the Tax Agency? Only if it was taken with a certified digitisation system.

What is certified digitisation?

It is a process regulated by Order EHA/962/2007 that lets you replace paper documents with digital copies that are fully valid for legal and tax purposes. To do so, the software must:

• Capture the image at sufficient resolution (300 dpi minimum).
• Apply a digital signature or timestamp.
• Guarantee the integrity of the document (so it cannot be modified afterwards).

Can I use the iPhone camera directly?

No. A normal iPhone or Android photo does not meet the requirements. You need an approved app like the one included in our advisory service.

At DPL Asesores, all our clients have access to a certified digitisation app included in their fee. See plans.