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Spain, Verifactu, SII and B2B e-invoicing

The oldest is SII, the Suministro Inmediato de Informacion, live since 1 July 2017. It is a real-time VAT ledger reporting system: obligated taxpayers submit invoice records to the Agencia Tributaria within four business days. It is mandatory for large enterprises with turnover above 6 million euros, VAT groups and monthly-refund registrants, and voluntary for others. This is reporting, not clearance.

The newest software rule is Verifactu, under Royal Decree 1007/2023, which governs the integrity of billing software and offers an optional real-time reporting mode. Its adaptation deadlines were extended: corporate income tax filers must have compliant billing systems by 1 January 2027, and all other obligated taxpayers by 1 July 2027.

The third strand is mandatory B2B e-invoicing under the Crea y Crece law. Its enabling regulation, Royal Decree 238/2026, entered into force on 20 April 2026. The obligation then applies in two phases: twelve months later for businesses with prior-year turnover above 8 million euros, and twenty-four months later for the rest. In practice that puts large-company go-live around 2027 and the rest around 2028. The exact start of that clock depends on a pending technical Ministerial Order, so confirm it against the primary source before you plan.

Facts

Primary source

Agencia Estatal de Administracion Tributaria, Verifactu adaptation notice: sede.agenciatributaria.gob.es. B2B mandate: BOE RD 238/2026.