A client on SII
A client on the Immediate Supply of Information does not move to VeriFactu and does not file modelo 347. Factura Fácil does not submit SII. Do not plan a VeriFactu certificate project for that client as if the regulation required the switch.
They do not change system
SII and VeriFactu are not two stages of the same client. Someone on SII stays on SII. Do not bring forward a VeriFactu certificate as if the rules asked them to leave it.
- SII does not move to VeriFactu.
- They do not file modelo 347.
- The app does not submit SII.
Not modelo 347 either
Modelo 347 does not belong to someone who reports through SII. Do not add it to that client’s February list. The firm outline is in VeriFactu for gestoría firms.
Common questions
Does an SII client have to move to VeriFactu?
No. They do not change system. Do not prepare a VeriFactu certificate as if the rules required the switch.
Does that client file modelo 347?
No. A client on SII does not file modelo 347. The app does not submit SII.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.