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SII vs. VeriFactu: Everything You Need to Know

SII vs. VeriFactu: Everything You Need to Know

If you're already using SII, there’s no need to implement VeriFactu. And if you’re not on SII yet, this might be the perfect moment to evaluate it. SII not only exempts you from new obligations—it also delivers operational and tax advantages that can make a real impact on your business.

With the rollout of the new electronic invoicing regulation (Royal Decree 1007/2023), many companies and self-employed professionals are wondering whether they must adapt their systems to the new VeriFactu model. But what happens if your organization is already using the Immediate Supply of Information (SII)? Are you exempt? What are the advantages of sticking with SII? Here’s a clear breakdown.

What Is SII?

The Immediate Supply of Information (SII) is a system launched by the Spanish Tax Agency in 2017 that allows companies to electronically submit their invoicing records (sales and purchases) almost in real time. With this data, the AEAT automatically generates the taxpayer’s VAT Ledgers.

Official information:
Agencia Tributaria: 4.3.4. Suministro inmediato de información (SII)

What Is VeriFactu?

VeriFactu is the new verifiable invoicing system regulated by Royal Decree 1007/2023. It requires invoicing software to guarantee integrity, traceability, and non-alteration of invoices. This can be achieved through:

  • Automatic transmission of invoices to the AEAT (VeriFactu mode), or

  • Internal security mechanisms such as digital signatures, event logs, QR codes, etc.

Official information:
AEAT – Sistemas Informáticos de Facturación y VeriFactu (FAQ)

Do I Need to Implement VeriFactu If I Already Use SII?

No. If you're already operating under the SII system, you're exempt from implementing VeriFactu.

Article 3.3 of Royal Decree 1007/2023 explicitly states that taxpayers using SII are not required to adapt their systems to the new regulation. Additionally, an official binding ruling from the Directorate-General for Taxation confirms this exemption.

Official reference:
AEAT – FAQ sobre VeriFactu: Exención para usuarios del SII

Why Does SII Exempt You from VeriFactu?

Because SII already fulfills the main goals of the VeriFactu regulation: fiscal control, traceability, and transparency. Since invoicing records are sent to the AEAT in real time, no extra measures such as QR codes, digital signatures, or event logs are required.

Is SII Compatible with Quarterly VAT Filings?

Yes.
While SII is mandatory for companies filing VAT monthly (such as those registered under REDEME or with revenue above €6M), it can also be used voluntarily by businesses filing VAT quarterly.

If a company opts into SII via Form 036, it will begin submitting invoice records in real time but will continue filing VAT returns under its current regime (monthly or quarterly).

Official information:
https://sede.agenciatributaria.gob.es/Sede/iva/suministro-inmediato-informacion-sii.html

Advantages of SII Over VeriFactu

Choosing SII can bring several strategic benefits:

  • Already implemented and widely tested since 2017

  • No need to modify invoice formats or add QR codes

  • Avoids software development or certification costs

  • Improves VAT management and cash-flow forecasting

  • Facilitates VAT refunds and tax return preparation

  • Enhances transparency and trust with customers and suppliers

  • Exempts businesses from the VeriFactu "responsible declaration" requirement

Can I Voluntarily Opt Into SII?

Yes.
You can opt in by filing Form 036. Once enrolled, you must remain in the system for at least the current calendar year. This option is particularly attractive if you want to avoid the costs and complexities of implementing VeriFactu.

What Is the Deadline to Join SII?

The deadline depends on when Form 036 is submitted, but here’s the key rule:

  • If Form 036 is submitted before January 1st, SII applies from the first day of the year.

  • If submitted during the year, SII applies from the first day of the following month.

To ensure timely transition for 2026, you should submit Form 036 before December 1st, 2025.

Dynasoft: Your Partner for SII and Business Central

Dynasoft is ready to help you maximize the capabilities of Dynamics 365 Business Central to manage your company’s tax obligations with confidence.

Our commercial team can guide you in choosing the best solution, assist with system setup, and ensure full compliance—without complications.

Contact Dynasoft’s commercial team today. We’re here to support you every step of the way.

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