VeriFactu or SII? This is one of the biggest questions many companies face with the new tax regulations. Both systems coexist, but they have different objectives and obligations. Understanding their differences is key to complying with the Tax Agency and avoiding penalties that could reach €50,000.
In this article we analyze what VeriFactu is, what SII is, their differences, when they apply, and how to choose the right system for your company.
Why is there confusion between VeriFactu and SII?
The confusion arises because both systems affect processes related to invoicing and VAT management:
- VeriFactu: controls the issuance of invoices and guarantees their traceability.
- SII (Immediate Supply of Information): manages VAT record books in real time.
In some cases, a company may be required to use both systems, which creates uncertainty about whether they exclude each other or must coexist.
What does the Tax Agency require in each case?
SII obligations
The companies that are required to use SII due to their tax regime are:
- Companies with an annual turnover exceeding 6 million euros.
- VAT groups.
- Companies registered in REDEME (Monthly VAT Refund Scheme).
VeriFactu obligations
- All companies required to issue invoices, except those already complying with SII or TicketBAI.
- Mandatory implementation: January 1, 2026.
What is VeriFactu and how does it work?
VeriFactu is an anti‑fraud system that requires each invoice to be digitally signed, chained to the previous one, and tamper‑proof. In addition:
- Includes the option to send invoices to the AEAT (not mandatory).
- Guarantees traceability and tax control.
- Requires invoicing software to comply with specific technical requirements.
Main objective: to prevent fraud and ensure the integrity of invoices.
What is SII and how does it operate?
The Suministro Inmediato de Información (SII) has been active since 2017 and aims to improve VAT control. Companies must submit:
- Issued and received invoices.
- Investment goods.
- Intra‑Community transactions.
Deadline: 4 business days from issuance or receipt.
Format: XML and direct communication with the AEAT.
Key differences between VeriFactu and SII
Feature | VeriFactu | SII (Immediate Supply of Information) |
Main Objective | Fraud prevention. Ensures integrity and protection against alterations. | Tax supervision of VAT with near‑immediate validation. |
Who Is Affected | Applies to users of invoicing software, including freelancers and small businesses. | Aimed at large companies (turnover above €6M), VAT groups, and entities registered in REDEME. |
Obligation | Have an invoicing solution that complies with the required technical specifications. | Submit invoicing records to the Tax Agency. |
Do you have to send data? | Sending data to the AEAT is optional. | Sending data to the AEAT is mandatory. |
Submission Deadline | Not applicable. Registration is performed immediately, while sending is optional. | Maximum deadline: 4 business days from the invoice issuance or its accounting entry. |
Are VeriFactu and SII mutually exclusive, or can they coexist?
- If you use SII, you do not need to send invoices through VeriFactu.
- If you do not meet the SII requirements, you must adapt to VeriFactu.
- Mixed cases: business groups with subsidiaries that comply and others that do not.
Tips for choosing and adapting
- Evaluate your annual turnover and tax regime.
- Check your software: does it support VeriFactu, SII, or both?
- Train your team on the new obligations.
- Plan the transition to avoid duplications.
Conclusion: VeriFactu or SII?
Both systems will coexist. The key is to understand your obligations and adapt your company in advance. If your annual turnover exceeds €6 million, SII is mandatory. If not, you should prepare for VeriFactu before 2026. And if you manage business groups, you may need both.
How can ABD help you?
At ABD Consulting and IT Solutions, we help you:
- Analyze your situation and determine whether you must comply with VeriFactu, SII, or both.
- Adapt your ERP (Business Central, NAV) to integrate the technical requirements.
- Avoid penalties through a safe and compliant implementation.
Do you want to avoid mistakes and comply with the regulations without complications?
Adapt your company today
Fill out this form and one of our experts will contact you to:
- Analyze your situation.
- Advise you on the best solution for your company.
- Plan the implementation in your ERP (Business Central, NAV).
- Avoid penalties and ensure legal compliance.