Yes, even if you issue invoices on paper, you will need to use a computer system compatible with VERI*FACTU from the effective date (2026, according to your business size).
What the regulation requires is not the external format (paper, PDF, etc.), but that the computer system that generates that invoice:
Therefore: the medium doesn’t matter, what matters is that the invoice is generated by a system that complies with the technical regulation (RD 1007/2023 and Order HAC/1177/2024).
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