The Tax Agency has announced an exceptional measure that directly affects hundreds of companies: Hacienda allows companies to leave the SII if they voluntarily joined it to avoid Verifactu. The decision comes after the official delay of this new invoicing system until 2027 and corrects a situation that had generated uncertainty.
In this article, we analyze what Hacienda has announced, why this decision is being made, and what it means for companies and self‑employed workers.
The origin of the problem: Verifactu and its entry into force
Verifactu is the new invoicing system promoted by the Tax Agency to combat tax fraud. Its aim is to ensure that:
- The invoices must be complete and traceable.
- The invoices must not be modified once issued.
- Parallel accounting must be avoided.
- Billing systems must be able to connect with the tax authority.
Initially, Verifactu was going to come into force in 2026, affecting companies and self‑employed workers with an annual turnover of less than 6 million euros, requiring them to use certified billing software.
Why many companies opted for the SII
Given this scenario, and to avoid the economic and technical impact of adapting their systems to Verifactu, many companies chose to join the Immediate Supply of Information (SII) voluntarily.
This system, mandatory since 2017 for large companies, involves:
- Sending to the tax authority the issued and received invoices.
- A maximum period of four calendar days.
- A much more demanding level of tax control.
The regulation allows voluntary adherence to the SII, although it is only mandatory for companies that exceed 6 million euros in turnover.
The delay of Verifactu leaves many companies trapped
At the beginning of December, the Government announced that Verifactu is delayed until 2027. However, for many companies the damage was already done:
- They had already joined the SII.
- The ordinary deadline to renounce the SII is November.
- The announcement arrived outside that deadline.
As a consequence, numerous companies were left trapped in the SII, bearing more obligations than they would actually be entitled to.
The key announcement: the Tax Agency opens an extraordinary deadline
To correct this situation, the Council of Ministers approved a Royal Decree-law, already published in the Official State Gazette, which enables an extraordinary window to exit the SII.
Official dates to renounce the SII
According to the legal text, taxpayers may renounce the SII:
From December 26 to January 31, 2026
The waiver must be submitted through the Electronic Headquarters of the State Tax Administration Agency and will not have negative consequences for those who opted in voluntarily.
SII vs Verifactu: why this measure is relevant
The decision by the Tax Agency is relevant because the SII imposes more obligations than Verifactu:
- The SII requires sending issued and received invoices.
- Verifactu, in principle, only applies to issued invoices.
- The SII’s time control is much stricter.
Although the Tax Agency has warned that it will monitor more closely those who do not share invoices under Verifactu, the two systems are currently not equivalent in administrative burden.
What affected companies should do now
Those that adopted the SII to avoid Verifactu should now:
- Review whether your enrollment was voluntary.
- Analyze the operational and tax impact of the SII.
- Evaluate whether it is in your interest to leave the SII or remain in it.
- Prepare in advance for Verifactu in 2027.
Taking the decision in advance is key to avoiding mistakes and rushed changes in billing systems.
The role of billing systems and the ERP
This announcement once again highlights the importance of having adaptable billing solutions, capable of:
- Comply with SII if necessary.
- Adapt to Verifactu when it becomes mandatory.
- Integrate with accounting and management systems.
Companies that already work with ERP systems such as Business Central start with an advantage, as long as their system is properly configured.
An opportunity to prepare in advance for the jump to Verifactu
Beyond the possibility of abandoning the SII, the announcement from the Tax Agency opens a strategic window for companies: to anticipate Verifactu and approach it in a planned way.
The extraordinary exit from the SII allows many organizations to free themselves, at least temporarily, from a system that is more demanding in deadlines and volume of information, and rethink their electronic invoicing model with a future-oriented vision. Verifactu, which will be mandatory starting in 2027, should not be understood as a one-off burden, but as a natural step toward greater traceability, control, and digitization of invoicing processes.
This additional margin offers a clear advantage:
- Calmly analyze Verifactu’s technical requirements.
- Adapt the invoicing software and the ERP without rushing.
- Review internal procedures and accounting flows.
- Avoid last‑minute forced implementations, with the risk that entails.
In this context, leaving the SII does not mean taking a step back, but quite the opposite: it represents an opportunity to make the leap to Verifactu under the best conditions, with a stable solution, aligned with regulations and prepared for the coming years.
How ABD can help in this new scenario
From ABD Consulting and IT Solutions we closely follow the regulatory changes that affect electronic invoicing.
Help companies to:
- Analyze whether they should remain in the SII.
- Adapt their systems to Verifactu.
- Ensure compliance with the Tax Agency’s requirements without technical friction.
Our goal is that regulatory changes do not become an operational problem for your business.