Accounting technology / Glossary / Spain Verifactu and SII

What are Verifactu and SII in Spain?

Definition

Verifactu is the informal name for Spain's rules on invoicing software, which require each invoice to create a secure, chained billing record that can be sent to the tax agency as it is issued. It applies from 1 January 2027 for companies and 1 July 2027 for other businesses. SII is separate near real-time VAT reporting for larger companies.

Also calledVERI*FACTUSuministro Inmediato de InformaciónSIIReglamento Veri*factu

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Verifactu, companies: From 1 January 2027
Verifactu, others: From 1 July 2027
SII since: 1 July 2017

How Verifactu and SII work

Verifactu comes from Royal Decree 1007/2023. When an invoice is issued, the invoicing system must generate a billing record with a digital fingerprint linked to the previous record; in Verifactu mode it sends the record to the Spanish tax agency, otherwise it stores it securely for inspection. The deadlines were moved by Royal Decree-law 15/2025 to before 1 January 2027 for corporate income tax payers and 1 July 2027 for others. SII, in place since 1 July 2017, requires large companies with turnover above €6,010,121.04, VAT groups and businesses in the monthly VAT refund register to send invoice records within four working days. Businesses that report through SII are outside Verifactu. Fonoa and Avalara support Spanish invoicing and VAT reporting rules.

Common questions

When does Verifactu apply?+

Invoicing systems must comply before 1 January 2027 for businesses that pay corporate income tax and before 1 July 2027 for other businesses, including the self-employed. The dates were moved back by Royal Decree-law 15/2025.

What is the difference between Verifactu and SII?+

Verifactu sets rules for the invoicing software every business uses and creates a secure record of each invoice. SII is ledger reporting for larger companies, which send invoice data to the tax agency within four working days.

Who must use SII in Spain?+

Businesses that file VAT monthly: large companies with turnover above €6,010,121.04, VAT groups and those in the monthly VAT refund register. Others may join voluntarily.