SII: the 4-day deadline, who files and how it relates to Verifactu
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Choose the record type and date: the calculator gives the last day to send it to the SII, excluding Saturdays, Sundays and national holidays.
Last day to send to the SII
30 December 2026
4 calendar days excluding Saturdays, Sundays and national holidays (VAT Regulation, art. 69 bis).
| Start date | 23 December 2026 |
| 4-day limit | 30 December 2026 |
| Cap: 15th of next month | 15 January 2027 |
National holidays for 2026 and 2027 per the Directorate-General for Labour resolutions (BOE). For issued invoices the cap counts from the tax point; here we use the same date.
Prepared by Radif Partners · Method · Rules read in the BOE and at the AEAT on 25 October 2026
The Immediate Supply of Information, or SII, is the way of keeping the VAT books through the Spanish Tax Agency website, sending the details of each invoice within a few days. Under article 62.6 of the VAT Regulation, it is mandatory for businesses that file VAT monthly: those whose turnover exceeded €6,010,121.04 in the previous year, those registered for monthly refunds, VAT groups and the other cases in article 71.3; anyone else may opt in. Article 69 bis sets the deadlines: 4 calendar days from issue for invoices issued, 8 if issued by the customer or a third party, and 4 from booking for invoices received, excluding Saturdays, Sundays and national holidays, and always before day 16 of the following month. SII filers are outside Verifactu under article 3.3 of Royal Decree 1007/2023, because the tax office already receives their invoices almost in real time. If you leave the SII, Verifactu applies to you. The calculator above uses the national holidays for 2026 and 2027.
Deadlines under article 69 bis
| Record | Deadline | From | Cap |
|---|---|---|---|
| Invoice issued | 4 days | Issue | Before day 16 of the month after the tax point |
| Issued by customer or third party | 8 days | Issue | Before day 16 of the month after the tax point |
| Invoice received | 4 days | Booking | Before day 16 of the month after the filing period |
| Corrective invoice | 4 days | Issue or booking | Depends on the case |
Article 69 bis of the VAT Regulation counts days in a particular way: they are calendar days, but Saturdays, Sundays and national holidays are skipped. Take an invoice issued on 23 December 2026: 25 December is a national holiday under the resolution on public holidays for 2026 and a weekend follows, so the 4-day period ends on 30 December 2026, before the cap of 15 January 2027. The last day to send it is therefore 30 December 2026. Regional and local holidays do not stop the clock: only national ones do, which is why the calculator above loads the national holiday lists for 2026 and 2027 from the BOE and warns you when a date falls outside them.
Who must file
The SII does not depend on size in the abstract but on the VAT filing period. Article 62.6 refers to monthly filers, and article 71.3 lists them: turnover above €6,010,121.04 in the previous year, businesses registered for monthly refunds, VAT groups, certain buyers of business assets and holders of fuel tax warehouses. Any other business may opt in under article 68 bis, through a census declaration, with effect from the next filing period. Opting in means staying for at least that calendar year and sending records within the four-day windows, so the accounting system must be able to send them automatically and keep track of rejected submissions.
See what happens with Verifactu if you keep or leave the SII:
Verifactu in your case
Verifactu in your case
Not covered
| Timeline group | Corporate income tax |
| Mode you can choose | – |
| Software on sale adapted since | 29 July 2025 |
| Free alternative | – |
SII, Verifactu and e-invoicing
Article 3.3 of RD 1007/2023 takes SII filers out of the regulation. That does not free them from B2B e-invoicing, which is a separate duty: if your turnover exceeds €8,000,000, it applies, by our calculation, from 6 October 2027. We explain it in B2B e-invoicing. Corrections have their own rules, in the corrective invoice; to see all dates together, check the timeline. In the Basque Country, Bizkaia folds the books into Batuz: see TicketBAI.