西班牙政府已将Verifactu（电子发票系统）的生效时间推迟至2027年（西班牙语来源），随后又进一步推迟至2028年。该系统旨在加强对企业和个体经营者的税务监管。此举将原定于2026年实施的时间表推后了一年（西班牙语来源）。
根据新日程，缴纳企业所得税的公司须自2028年起适配，而个体经营者和中小企业则有至同年7月1日的期限。
The Spanish government has postponed until 2027 (source in Spanish), and later to 2028, the entry into force of Verifactu, the electronic invoicing system designed to strengthen tax control over companies and self-employed workers. The move pushes back by one year the original timetable, which had set its implementation for 2026 (source in Spanish).Under the new calendar, companies subject to Corporation Tax will have to adapt from 2028, while the self-employed and SMEs will have until 1 July of that same year.
该系统要求发票必须使用经过认证的软件开具，以保证记录的真实性、完整性和可追溯性，这是打击税务欺诈的一部分。
The system requires invoices to be issued using certified software that guarantees the authenticity, integrity and traceability of records, as part of the fight against tax fraud.
更多时间，但也有更多不确定性推迟实施为调整IT程序和内部流程争取了更多时间，减轻了数百万家小企业的当下压力。
More time, but also uncertaintyThe postponement gives more time to adapt IT programmes and internal processes, reducing the immediate pressure on millions of small businesses.
然而，业内不同声音指出，由于技术要求和最终实施截止日期缺乏清晰度，延期也造成了困惑。
However, different voices in the sector point out that the delay has also created confusion because of the lack of clarity about technical requirements and the final implementation deadlines.
这些疑虑叠加了个体经营者代表组织和商界本身的警告。全国个体经营者协会联合会（ATA）已呼吁延期数周（西班牙语来源），理由是适配困难且缺乏明确信息。
These doubts are compounded by warnings from organisations representing the self-employed and from the business community itself. The National Federation of Associations of Self-Employed Workers (ATA) had for weeks been calling for an extension (source in Spanish), citing adaptation difficulties and a lack of clear information.
即便如此，财政部技术人员工会Gestha（西班牙语来源）认为，该延期是一项“关键工具”，可能对数百万纳税人“有用”。
结构性变革仍在到来尽管有所延期，Verifactu仍是西班牙税制的一项结构性变革，将影响绝大多数商业领域。
Even so, the union representing technicians at the Ministry of Finance, Gestha (source in Spanish), believes the extension is a "key tool" that could be "useful" for millions of taxpayers.A structural change still to comeDespite the extension, Verifactu remains a structural change in Spain's tax system that will affect most of the business sector.
由税务机关推动的这些规则，是实现经济数字化和强化财政透明度措施的一部分，一旦生效，不合规者将面临可能的制裁。
The rules, promoted by the Tax Agency, form part of measures to digitise the economy and strengthen fiscal transparency, with possible sanctions for non-compliance once they come into force.
根据欧盟统计局数据，欧盟仅有58%的中小企业达到了数字服务的基本水平，远低于2030年设定的90%目标。与大企业相比，这一差距更为明显，大企业的数字化水平达到91%，凸显了中小企业在适应技术和监管变革方面面临的特殊困难。
According to Eurostat data, only 58% of small and medium-sized enterprises in the EU have reached a basic level of digital services, well below the 90% target set for 2030. The gap is even wider compared with large companies, where the level of digitalisation reaches 91%, highlighting the specific difficulties SMEs face in adapting to technological and regulatory change.
就西班牙而言，数据显示企业数字化取得了进展，但也存在局限。根据国家统计局（INE）的一项调查（西班牙语来源），44.3%的企业使用云计算服务，21.1%使用人工智能，而84.5%拥有网站。然而，更先进技术的采用水平仍然参差不齐，尤其是在小企业中。
In the case of Spain, the figures show progress but also limits to business digitalisation. According to a survey (source in Spanish) by the National Statistics Institute (INE), 44.3% of companies use cloud computing services and 21.1% use artificial intelligence, while 84.5% have a website. However, the level of adoption of more advanced technologies remains uneven, especially among small companies.
此外，各项官方指标显示，西班牙中小企业在欧盟中处于中等水平：约60%达到基本数字化水平，与欧洲平均水平持平，但距离布鲁塞尔为本十年设定的目标仍有很大差距。
Moreover, various official indicators place Spanish SMEs in an intermediate position within the EU: around 60% reach a basic level of digitalisation, in line with the European average, but still far from the goals set by Brussels for this decade.