One of the major concerns for freelancers and companies is whether they can continue to deduct expenses if they receive invoices on paper or as simple PDFs, especially when suppliers have not switched to electronic invoicing. The electronic invoicing regulations and SIF requirements mean a significant change—only invoices generated under structured electronic standards will be fiscally deductible after the law comes into force.​

How does this work in practice?
During the transitional period (2025–2026), the Tax Office will still accept non-electronic invoices if they meet traditional requirements. However, from full system rollout—2026 for large companies, likely 2027 for freelancers and SMEs—paper or PDF invoices not issued by certified software will lose full validity for VAT deductions and business expenses. From that date, only structured electronic invoices—those issued and registered via an adapted SIF generating a hash fingerprint, electronic signature, and, if activated, QR code and “Verifiable Invoice” legend—will be deductible and valid for tax purposes.​

If any of your suppliers keep sending traditional invoices, and you need to support expenses or VAT deduction, you must demand the new format or lose your ability to prove the expense before the Tax Office.​

What to do if you receive a non-structured paper or PDF invoice?

1. Contact the supplier promptly and request reissue in an electronic format compatible with the law.​

2. Keep the invoice, but do not count it as deductible unless you can justify compliance with transitional period requirements.​

3. Prepare internal notices and documentation to inform collaborators about the new rules and deadlines marking the change.​

Practical Advice:

1. Review and adapt your own issuance procedures so your clients can deduct without issues.​

2. Anticipate the change by auditing your main suppliers and demanding adaptation before the legal deadline.​

3. Keep all electronic receipts stored and available for future inspection.​

Conclusion:
Fiscal digitalization demands foresight and speed. Only structured electronic invoices will be deductible after the new rule is enacted—paper and PDFs will become mere supporting or informational documents. The key is preventive action: inform, demand, and migrate quickly to safeguard your deduction rights and avoid problems in future inspections.