VAT books in real timeSII You are on the SII The SII (Suministro Inmediato de Información, the Immediate Supply of Information) is the AEAT system for keeping VAT books in real time. It covers, among others, companies with turnover above €6 million, VAT groups and REDEME members; it can also be joined voluntarily. By this route you are outside VeriFactu. Most self-employed people and SMEs are not on the SII: this exit normally does not apply to them. 
VeriFactu
exemptions.
Most self-employed people and companies that use invoicing software in Spain fall under VeriFactu. Three specific contexts follow another route: the SII, foral territories and strictly manual invoicing.
For information only. If your tax situation does not clearly fit, confirm it with your adviser.
| Route | Context | System |
|---|---|---|
| General route | Software + mainland Spain | VeriFactu |
| Alternative routes | SII · foral · manual | Another scope |
Choose the context.
Read the verdict.
This selector sorts the four usual paths. It does not replace a review of the circumstances of a specific company.
Software in mainland Spain Applies
Contextual verdict VeriFactu applies to you
If you use invoicing software and are neither on the SII nor in a foral territory, the general route is VeriFactu.
See who is obliged- System
- Invoicing software
- Territory
- Common (mainland Spain)
- SII
- Not enrolled
- Conclusion
- Prepare for VeriFactu
The three exits Not shortcuts.
Not shortcuts.
Different perimeters.
VAT books in real timeSII You are on the SII The SII (Suministro Inmediato de Información, the Immediate Supply of Information) is the AEAT system for keeping VAT books in real time. It covers, among others, companies with turnover above €6 million, VAT groups and REDEME members; it can also be joined voluntarily. By this route you are outside VeriFactu. Most self-employed people and SMEs are not on the SII: this exit normally does not apply to them. 
Own tax jurisdictionForal You operate in a foral territory The Basque Country (Araba, Bizkaia and Gipuzkoa) and Navarre have their own systems. TicketBAI applies in the Basque Country; Navarre has an equivalent system. It is not an exemption from verifiable invoicing. The route is another system, not VeriFactu managed by the state AEAT. Learn about TicketBAI → 
No computer systemManual Invoices strictly by hand The obligation in article 29.2.j of the General Tax Law (LGT) falls on those who use computer invoicing systems. If every invoice is issued on paper, completely by hand and with no program, this scope does not apply. Careful: using Word, Excel or Google Docs to issue invoices may count as a “computer system”. And Royal Decree 1619/2012 still applies. The same question,
cases that change.
A quick view of common profiles. If your profile does not fit an exit and you use software, do not assume an exemption.
| Profile | Result | Why |
|---|---|---|
| Self-employed person (Personal Income Tax) using invoicing software | Obliged | Deadline 1 July 2027 |
| Company (Corporate Income Tax) that invoices with software | Obliged | Deadline 1 January 2027 |
| Large company, VAT group or REDEME member on the SII | Exempt | Already reports VAT in real time |
| Business in Araba, Bizkaia or Gipuzkoa | Own system | TicketBAI applies |
| Business in Navarre | Own system | The foral system applies |
| Anyone who invoices only by hand with no software | Exempt | There is no computer system |
“Invoicing software” can include spreadsheets set up to issue invoices. If in doubt, ask your tax adviser.
Two obligations. Two different questions.
“Not being obliged to use electronic invoicing” does not by itself answer your situation under VeriFactu.
You can be exempt from one and obliged to the other. Cofactu prepares the VeriFactu flow and will cover B2B electronic invoicing when it comes into force.
VeriFactu With dates in force
Software must generate verifiable, tamper-proof records, with a QR code.
Companies 2027 · Personal Income Tax payers 2027.
ReferenceRD 1007/2023
B2B electronic invoicing Awaiting its regulation
The electronic format of invoices between businesses and the self-employed.
B2C transactions will be left out.
ReferenceLaw 18/2022
Before you conclude Legal basis to
Legal basis to
check your case.
- 01 Art. 29.2.j LGT Basis of the obligation. The scope refers to those who use computer invoicing systems.
- 02 RD 1007/2023 VeriFactu Regulation. Sets out the requirements for invoicing systems and programs.
- 03 RDL 15/2025 Current deadlines. Companies: 1 January 2027 · Personal Income Tax payers: 1 July 2027.
- 04 RD 1619/2012 Invoicing rules. Staying outside VeriFactu does not remove the other formal obligations.
Questions that clarify
the perimeter.
Direct answers on who is outside VeriFactu and why. Not sure about your case? Write to us and we will reply within 24 working hours.
hola@cofactu.com →Who does not have to use VeriFactu in Spain?
Three main groups are outside VeriFactu: (1) companies on the SII (large companies, VAT groups and REDEME members), which already report VAT in real time; (2) businesses in a foral territory (the Basque Country, with TicketBAI, and Navarre, with its own system); and (3) those who invoice strictly by hand, with no software. All other self-employed people and companies that use invoicing software are obliged.
Which self-employed people are exempt from VeriFactu?
Very few. A self-employed person is exempt only if they are on the SII (rare among the self-employed), operate in the Basque Country or Navarre (with TicketBAI or the foral system), or invoice absolutely everything by hand with no program. If you use any software, including an Excel or Word template to issue invoices, you are obliged, with a deadline of 1 July 2027.
How do I know whether I am exempt from VeriFactu?
Ask yourself three questions: (1) Are you on the SII? (2) Do you pay tax in the Basque Country or Navarre? (3) Do you invoice absolutely everything by hand, with no software? If you answer “no” to all three, you are obliged to use VeriFactu. If you are unsure about any of them, ask your tax adviser before assuming you are exempt.
Who is not obliged to use electronic invoicing?
Careful: mandatory electronic invoicing between businesses (the Crea y Crece Law) is a DIFFERENT obligation from VeriFactu and is still waiting for its regulation. When it comes into force, transactions with final consumers (B2C) and certain exempt transactions will be left out. VeriFactu, by contrast, requires your software to generate verifiable records, and it already has fixed dates (2027).
I am on the SII. Do I have to do anything about VeriFactu?
No. If you are obliged to use the SII or joined it voluntarily, you are outside the scope of VeriFactu because you already supply your invoicing information to the AEAT in real time. For that obligation you need neither VeriFactu software nor the verification QR code.
If I am exempt, can I still use VeriFactu?
Yes. VeriFactu also allows voluntary adoption: even if you are not obliged, you can issue verifiable invoices with the QR code and the VeriFactu logo if it gives you confidence or a customer asks for it. With Cofactu you can do it from the free plan, at no extra cost.
Keep exploring the VeriFactu guide Not exempt?
Not exempt?
Cofactu is already compliant
Start free, with no invoice limit. No card, no lock-in. When the 2027 deadline arrives, you will already be ready.
If you are not exempt, here is what to know next: exactly who is obliged, by when and what compliance costs.
