SII vs Verifactu in Spain: Which E-Invoicing Compliance System Applies to You?
SII and Verifactu are not the same Spanish tax obligation. Here's who must use SII, who must use Verifactu, and why large SII-registered businesses are exempt from Verifactu.
SII vs Verifactu in Spain: Which E-Invoicing Compliance System Applies to You?
If you do business in Spain, you have likely come across both SII and Verifactu in the same breath — and assumed they're two names for the same requirement, or that Verifactu simply replaces SII. Neither is true. They are separate systems, run by the same tax authority, aimed at different taxpayers, and — critically — businesses already on SII are exempt from Verifactu. Here is how to tell which one applies to you.
For the full compliance picture, see our complete Spain e-invoicing guide and 2026 updates timeline.
SII: Real-Time VAT Ledger Reporting, Live Since 2017
The Suministro Inmediato de Información (SII) is the Agencia Tributaria's (AEAT) near-real-time VAT ledger reporting system, in force since 1 July 2017. It requires specific categories of taxpayers to electronically submit their VAT record books — invoices issued, invoices received, investment goods, and certain intra-EU transactions — within a short window, generally four business days from issuance or recording (extended relative to the original stricter timeline during the system's early years).
SII is mandatory for:
- Large companies with turnover above €6,010,121.04 in the preceding calendar year
- VAT groups (grupos de IVA)
- Businesses registered under REDEME (the monthly VAT refund scheme)
- Any other taxpayer that opts in voluntarily
SII does not dictate invoice format or require a specific invoicing software feature — it is a reporting obligation layered on top of whatever invoicing process a business already runs.
Verifactu: Invoicing Software Integrity, Phasing In From 2027
Verifactu — formally the Reglamento de los Sistemas Informáticos de Facturación (the "Anti-Fraud Software Regulation") — is a different kind of rule. It doesn't ask businesses to report VAT ledgers on a schedule; it requires the invoicing software itself to produce tamper-evident records: each invoice is cryptographically chained to the previous one so entries can't be silently altered or deleted after the fact, and each invoice carries a QR code linking to an AEAT verification page. Depending on the compliance mode the software implements, records are either transmitted to the AEAT close to real time or kept in a certified, audit-ready local log.
Under Real Decreto-ley 15/2025, which postponed Verifactu's original 2026 dates by a year, the current deadlines are:
| Taxpayer group | Verifactu deadline |
|---|---|
| Companies (Impuesto sobre Sociedades) | 1 January 2027 |
| Self-employed (autónomos) and other businesses in direct estimation | 1 July 2027 |
For the freelancer-specific detail, including the módulos exception, see our Verifactu for autónomos guide.
The Key Rule: SII Taxpayers Are Exempt From Verifactu
This is the point that causes the most confusion. A business already obligated to report under SII — large companies above the €6M threshold, VAT groups, and REDEME-registered businesses — is exempt from Verifactu. The reasoning: SII already gives the AEAT near-real-time visibility into that business's invoicing activity through the VAT ledger feed, so layering Verifactu's separate tamper-evidence and QR-code requirements on top would duplicate a control the tax authority already has. If your business is SII-registered, you continue reporting through SII and do not need Verifactu-certified invoicing software for that obligation.
Side-by-Side Comparison
| SII | Verifactu | |
|---|---|---|
| What it is | Real-time VAT ledger (invoice register) reporting | Invoicing software integrity + optional real-time submission |
| Live since | 1 July 2017 | Phasing in from 1 January 2027 |
| Who's in scope | Turnover >€6.01M, VAT groups, REDEME | Everyone not covered by SII |
| What's submitted | VAT record book entries (within ~4 business days) | Tamper-evident invoice records, optionally in near-real time |
| Invoice format changes visible to customer | No | No — invoice can still look like a normal PDF |
| Overlap | SII-registered businesses are exempt from Verifactu | — |
What This Doesn't Cover
Neither SII nor Verifactu is Spain's structured B2B e-invoicing mandate. That is a separate, later obligation under the Ley Crea y Crece, dated by Royal Decree 238/2026: 1 October 2027 for businesses above €8 million turnover, and 1 October 2028 for everyone else. A business can be SII-registered (and therefore Verifactu-exempt) and still be in scope for the Crea y Crece B2B mandate once its phase-in date arrives — these are independent tracks that businesses need to plan for separately.
What to Do Now
- Check your prior-year turnover and VAT registration status. Above €6,010,121.04, in a VAT group, or REDEME-registered → you're on SII and exempt from Verifactu.
- If you're not SII-obligated, plan for Verifactu: companies from 1 January 2027, autónomos and other direct-estimation filers from 1 July 2027.
- Don't assume either system satisfies the separate Crea y Crece B2B mandate — confirm your obligations under Royal Decree 238/2026 independently.
- Confirm directly with the AEAT via its SII manual and portal before finalizing which system applies, since Spain has adjusted these dates before.
Last updated: September 2026. SII thresholds and the Verifactu exemption for SII-registered taxpayers are set out in AEAT guidance and Real Decreto-ley 15/2025; always confirm current figures directly with the Agencia Tributaria.