Someone on SII does not change systems

Taxpayers who use Immediate Supply of Information do not change systems because of the VeriFactu regulation.

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Who is not asked to switch

If the client already reports their ledgers through SII, the VeriFactu adaptation calendar does not ask them to move to another channel. On the firm’s inventory that row is marked as SII.

It is not mixed with the rest of the portfolio

You do not need to promise them an enrolment in a sending modality to meet the same regulation: they are different channels. If it is unclear whether they are on SII, you check their census. The rest of the portfolio is sorted in VeriFactu for accounting firms.

  • SII is not replaced by this regulation.
  • That row of the portfolio is noted separately.
  • Everyone else keeps their own date.

Common questions

Does an SII client have to move to VeriFactu?

They do not change systems because of the VeriFactu regulation. They stay on SII.

What if only part of the portfolio is on SII?

That part is noted separately. The rest follows the company or autónomo dates.

Official sources

Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.