SII vs VeriFactu: which one applies to you and how they coexist
It’s the most frequent question we get. Short answer: they are different things and run on different pipelines. Long answer (which is the useful one) is below.
The essentials in one table
| Aspect | SII | VeriFactu |
|---|---|---|
| Regulation | RD 596/2016 | RD 1007/2023 |
| Who must comply | >€6M turnover, REDEME, VAT groups, public administrations | All other businesses and professionals in common territory |
| What is sent | VAT ledger entries | Chained invoicing records |
| Deadline | 4 calendar days (8 if invoicing party) | Real-time if submission mode |
| Hash + chain | No | Yes, mandatory |
| QR on invoice | No | Yes |
Can both apply at the same time?
No. The practical rule from AEAT is mutually exclusive: if you are obligated to SII, you are not obligated to VeriFactu (because you are already reporting in near real time). If you are not under SII, VeriFactu applies to you.
One nuance: a company not obligated to SII may opt in voluntarily. If it does, it leaves VeriFactu while the option lasts.
Typical cases solved
Freelancer billing €80k a year
Below the SII threshold, not in REDEME, not a VAT group. VeriFactu. Must issue with a compliant SIF, chained hash and QR.
SME with €8M turnover
Above the threshold. SII. Invoices flow into the VAT ledgers within the deadline. No VeriFactu QR required, but still needs a serious invoicing system.
Madrid-based startup selling SaaS across Spain
If turnover is below the SII threshold and they have not opted in voluntarily, VeriFactu.
Company headquartered in Bilbao
TicketBAI applies (and possibly Batuz if in Bizkaia). VeriFactu is out for foral operations.
Accounting firm with clients in both regimes
Has to be able to operate in both. The reasonable approach is software that lets each company be tagged with its regime and applies the right rules automatically, invoice by invoice.
What about VAT form 303?
Form 303 stays mandatory for almost everyone, regardless of SII or VeriFactu. What changes is how you report your operations, not that you have to settle VAT every quarter.
What to look for in your software
- Explicit support for both regimes. If it only supports one, you’ll regret it the day a customer changes bracket.
- Clear opt-in to SII. For voluntary cases.
- Preventive block in production if certificate or SIF producer NIF is missing.
- Sandbox separated from live, so you can test without sending anything to AEAT.
- Full audit trail: who issued each invoice, when and from where.
FacturaOk supports both regimes and the choice is per company. When you issue an invoice, the system automatically knows whether to record it with VeriFactu chaining, send it to SII, both, or neither.
Try it without commitment
Create a sandbox company and watch the VeriFactu and SII flows live.
Try it free