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Spain. Adaptation to the Verifactu Ordinance postponed until 2027. Exceptional SII renunciation period until 31st January 2026

General Noticias Economía digital News Digital economy

Viernes, 09 Enero 2026

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As commented in past entries, the so called "Verifactu Ordinance" (Royal Decree 1007/2023 of 5 December), introduced the obligation for companies and entrepreneurs (among others, Spanish branches and permanent establishments of non-resident companies eligible for the Non Residents Income tax) to adapt their invoicing software to the technical standards it regulated, namely, generation of traceable invoicing records accessible by the tax authorities under demand, unless the company opts for the voluntary remittance of such records in a real time basis. It is important to notice that companies and entrepreneurs obliged to comply with the "Suministro Inmediato de Información" (SII) were excluded from the scope of the Verifactu Ordinance

The deadline for this obligation, originally established on the 1st of July 2025, was postponed until the 1st of January 2026 for companies eligible for the Spanish Corporate tax, and the 1st of July 2026 for the rest of companies and entrepreneurs. Unexpectedly, Royal Law Decree 15/2025, of 2 December, extended for an additional year said deadlines, so until the 1st of January 2027 and the 1st of July 2027 respectively.

This new extension of dead-lines until 2027 represented a bad surprise for those companies that during 2025 and so to be excluded from the application of the Verifactu Ordinance, had filed the corresponding census applications so to voluntarily apply for the SII or, with the same intention, registered at the, so called, REDEME and so included in the monthly VAT refund regime, with effect in both cases since 1st January 2026.

Because of the applicable regulations, the obligation to comply with the SII since 1st of January 2026 resulting from the census applications could not be reversed, although the reason behind the filing of the same may have disappeared after such a criticized late moment regulatory change. This has lead to Royal Decree-Law 16/2025 of 23 December, published in the Official State Gazette (BOE) on 24 December 2025, where the Spanish VAT Ordinance is modified through the introduction of a fourth transitional provision, so to remove such regulatory constrain.

As a result:

An extraordinary opt-out period is regulated: from the 26th of December 2025 to the 31^st of January 2026 (extended to the next business day as 31 January is considered non-working).

The opt-out must be filed by submitting a census form (Form 036 or 037).

The withdrawal will take effect from the 1^st of January 2026.

This option is only available to taxpayers who joined the SII on a voluntary basis and does not apply to taxpayers mandatorily subject to the SII.

The measure also allows, where applicable, extraordinary voluntary deregistration from the Monthly VAT Refund Register (REDEME).

Now, although we still think advisable to remain under the scope of the SII as a practical way to adapt the internal processes for the not so far away mandatory e-invoicing, those companies having voluntarily opted into the SII having in mind to avoid the, at the moment, impending VERIFACTU and which may be considering reverse its option, a prompt decision is required so to ensure that said special deadline is met.

AFTERTHOUGHTS:

The postponement does not affect the specific obligations for software developers and traders resulting from the Verifactu Ordinance who, since the 29th of July 2025 cannot commercialize an invoicing software which is not compliant with the new regulation. It is important to notice that any company having adapted an external invoicing software to its own standards or has developed its own internal invoicing solution, if the same is to be shared with a third party (i.e. different companies appertaining to the same group), will be considered software developer for these purposes.

The VeriFactu Ordinance is not meant to regulate:

Either the mandatory B2B e-invoicing, this being subject to an impending e-invoicing Ordinance to be expected by 2026.

Or the substantive Spanish invoicing obligations, which is the domain of the Spanish Invoicing Ordinance,

Sobre el autor

Manuel Pérez de Algaba

Entradas recientes del autor

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Spain. Adaptation to the Verifactu Ordinance postponed until 2027. Exceptional SII renunciation period until 31st January 2026

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Manuel Pérez de Algaba

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