SII and VeriFactu: which applies to you? No overlap
Is your company in the SII or in VeriFactu? We explain each system, who must file it and why they never overlap. Find out which one applies and get ready.
SII and VeriFactu: which one applies to you? No overlap
SII or VeriFactu? We hear the same question every week in accounting firms and tax advisers' offices: since VeriFactu is going to be mandatory, does it replace the SII? Am I obliged to do both? Direct answer: SII and VeriFactu do not overlap. They are two different systems, aimed at two different types of obliged businesses, and anyone in one is outside the other. Here is what each one is and, more importantly, how to tell which one applies to you.
What the SII is
SII stands for Suministro Inmediato de Información (Immediate Supply of Information): a system run by the Spanish Tax Agency (AEAT) in which the obliged business submits, electronically and within very short deadlines of a few days, the data of its invoicing records (invoices issued and received). It is not electronic invoicing to your customers: it is the information your company sends to the tax office about its transactions.
The SII was designed so that the Tax Agency has invoicing information almost in real time. Its demanding deadlines are one of the reasons it only affects a limited group of taxpayers — which is exactly the group we are looking at now.
Who is obliged under the SII
The SII mainly applies to three groups:
- Large companies: businesses with an annual turnover above €6,010,121.04.
- VAT groups: entities taxed under the special VAT group regime.
- REDEME: entities registered in the Exporters and Other International Operators Register.
If your company does not fall into any of these categories, you are outside the scope of the SII. The €6,010,121.04 turnover threshold is the public reference that gives you a clear idea of how far this system reaches: below that figure, the SII will normally not affect you.
What VeriFactu is
VeriFactu is the mandatory electronic invoicing system created by Royal Decree 1007/2023. Unlike the SII, VeriFactu is not just data supply: it requires every invoice to be issued in electronic form, with a QR code and a chain of hashes that allow its integrity to be verified, and the records must be communicated to the AEAT.
VeriFactu is designed for the rest of the businesses: those that invoice end consumers (B2C) or other companies (B2B) and are not within the scope of the SII. That is why people talk about VeriFactu for SMEs: it is the system that will affect the bulk of self-employed professionals and small and medium-sized businesses.
Is VeriFactu mandatory yet?
Not yet. The obligation is approved, but it starts in phases. After Royal Decree-Law 15/2025, the current calendar is:
- Companies (businesses with a corporate form, such as S.L. or S.A.): from 1 January 2027.
- All other obliged parties (self-employed professionals, joint ventures and other entities without a corporate form): from 1 July 2027.
That leaves room to get ready. A good starting point is our VeriFactu checklist, with the steps to get your invoicing in order.
Does VeriFactu replace the SII?
No. VeriFactu does not replace the SII, and the SII is not going away. Both systems coexist and split the field, each with its own obliged businesses. Article 3 of Royal Decree 1007/2023 establishes that businesses obliged under the SII are excluded from the VeriFactu obligation.
In practice:
- If you are in the SII, you do not have to do VeriFactu.
- If you are not in the SII, you do not join it because you are subject to VeriFactu.
There is no double obligation: no company has to comply with the SII and VeriFactu at the same time. And it is not a matter of choice either: you cannot opt for one or the other; your profile decides.
How to tell which one applies to you
Ask yourself these three questions, in order:
- Does your annual turnover exceed €6,010,121.04? → You are in the scope of the SII.
- Are you taxed in a VAT group or registered in the REDEME? → You are also in the scope of the SII.
- None of the above? → The SII does not affect you: VeriFactu will be your system when the obligation kicks in.
If all three answers are "no", your future obligation is VeriFactu: from 1 January 2027 if you are a company, from 1 July 2027 in the remaining cases. If any answer is "yes", your obligation is the SII and VeriFactu does not affect you.
What changes in practice
- With the SII, your management software generates the invoicing records and submits them to the AEAT within the set deadlines. Being in the SII does not change how you hand the invoice to your customer: what changes is the information the Tax Agency receives about it.
- With VeriFactu, every invoice is issued and delivered as an electronic invoice, with its QR code and hash, and the records are communicated to the AEAT. That includes invoices to end consumers: a private customer or a self-employed professional receives their invoice in electronic format.
And in Dolibarr, what are the options?
If your ERP is Dolibarr, at EasySoft Tech (Oviedo, Spain) we develop modules to cover both scenarios:
- If the SII applies to you, the SII module for Dolibarr submits the records straight from the ERP.
- If VeriFactu applies to you, the VeriFactu module for Dolibarr generates the QR codes and the chain of hashes, and communicates the invoices to the AEAT. We are the manufacturers of this module and we sign the responsible declaration required by Royal Decree 1007/2023.
If you are unsure about your specific case, we have a post on who is obliged to VeriFactu that may help you.
Frequently asked questions
Does VeriFactu replace the SII?
No. They are two distinct, mutually exclusive systems: businesses obliged under the SII are outside VeriFactu according to Article 3 of Royal Decree 1007/2023.
Who is obliged under the SII?
Businesses with an annual turnover above €6,010,121.04, VAT groups and entities registered in the REDEME.
Who has to do VeriFactu?
The rest of the businesses that invoice consumers or other companies and are not in the scope of the SII.
Is VeriFactu mandatory for SMEs?
Yes, for the SMEs and self-employed professionals that are not in the SII: companies from 1 January 2027 and all other obliged parties from 1 July 2027.
Can I be obliged to do both at the same time?
No. SII and VeriFactu do not overlap: there is no scenario of double obligation.
Do I need software that is ready for VeriFactu?
Yes. VeriFactu requires electronic invoices with a QR code and a chained hash, and communication of the records to the AEAT; your invoicing software has to be ready for it.
Get ahead today
The key is to know which group you are in and to get your invoicing ready. If the SII applies to you, review its submission deadlines; if VeriFactu applies to you, choose software able to meet the regulation and use the runway to 2027. Our VeriFactu checklist is designed for exactly that: going step by step and reaching the obligation with everything in order.