What Immediate Information Supply is
SII is the system for keeping VAT record books through the Tax Agency site. Most autónomos are not on SII.
Books on the site, not one more form
Someone on SII reports the books through the site. They do not switch their invoicing system to VeriFactu. They do not file modelo 347 either. A full year on SII generally also leaves modelo 390 out. This page does not use a turnover figure to say who joins.
- VAT books through the site.
- Invoicing is not switched to VeriFactu.
- Modelo 347 is not filed.
The app does not submit SII
Factura Fácil does not send books to SII. It calculates the forms that fit the profile you set, such as modelo 303, and can prepare an import file. That calculation is not the SII supply. If you are not on SII, do not assume it applies: it does not apply to most autónomos.
Common questions
Does SII replace VeriFactu?
Someone on SII does not switch their invoicing system to VeriFactu. They are different paths. Most autónomos are not on SII.
Does the app send the books to SII?
No. It does not submit SII. It calculates the profile’s forms and can prepare a file. Supplying the books is a different procedure, on the Tax Agency site.
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.