- Spain has opened a temporary opt-out window (26 Dec 2025–31 Jan 2026) for companies that voluntarily joined the SII system, allowing them to exit for 2026 after the VERI*FACTU mandate was postponed to 2027.
- The opt-out is only available to voluntary SII participants, not those legally required to use SII, and is done via Form 036 or 037, with retroactive effect from 1 January 2026.
- Eligible companies can also deregister from the Monthly VAT Refund Register (REDEME) if they joined it to enter SII.
- Despite the VERI*FACTU delay, non-compliant invoicing software has been banned from sale in Spain since 29 July 2025, affecting both vendors and in-house developers.
- The VERI*FACTU Ordinance covers technical standards for invoicing software but does not regulate mandatory B2B e-invoicing, which will be addressed in future legislation.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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