Verifactu vs SII vs TicketBAI vs Facturae/FACe: which applies to you
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They are four different systems that all sound like "e-invoicing", but they answer different questions. Verifactu sets how the software that issues your invoices must work. The SII is a way of keeping the VAT books by sending data to the tax agency. TicketBAI is the Basque provincial equivalent. Facturae/FACe is the format and entry point for invoicing public administrations. This guide explains who each one applies to, which ones exclude each other, and what you can use in Odoo.
Last reviewed: 2 November 2026. Verifactu legal dates in force: 1 January 2027 (corporate income tax payers) and 1 July 2027 (everyone else). On 5 October 2026 the Ministry of Finance announced its intention to postpone to October 2028; this is announced, pending publication, and until it appears in the BOE the 2027 dates apply. Details in deadlines and penalties.
Comparison table
| Verifactu | SII | TicketBAI | Facturae / FACe | |
|---|---|---|---|---|
| What it regulates | The invoicing system: tamper-proof records, chained hash and QR code | Electronic keeping of the VAT books | A verifiable invoice system with signature and submission to the provincial tax authority | The invoice format for public administrations and its entry channel |
| Run by | AEAT | AEAT | Tax authorities of Álava, Bizkaia and Gipuzkoa | Spanish central government (FACe) |
| Who must use it | Anyone using software to invoice in common territory, the Canary Islands, Ceuta and Melilla, unless excluded | Large companies, REDEME registrants, VAT groups and anyone who opts in | Taxpayers filing in the Basque provincial territories | Most suppliers to the administration (e.g. companies); invoices up to EUR 5,000 can be exempted |
| What is sent | One record per invoice (VERI*FACTU mode) or kept signed (no-submission mode) | Data on issued and received invoices and other books | A signed file per invoice | The invoice file in Facturae format |
| Dates status | 2027 in force; 2028 postponement announced, not in the BOE | In force | In force, each provincial authority sets its own calendar | Mandatory since 15 January 2015 for most suppliers, with exceptions |
Verifactu: the invoicing software cannot alter invoices
Verifactu is the everyday name of Spain's regulation on invoicing computer systems (Royal Decree 1007/2023). It does not change what you invoice but how the software must work: every invoice creates a record with a chained hash and a QR code, and the system must guarantee integrity, traceability and inalterability. There are two modes: send each record to the AEAT (VERI*FACTU) or store them signed and hand them over if asked.
It applies to businesses and professionals invoicing with software in common territory, the Canary Islands (where VAT references are read as IGIC), Ceuta and Melilla. The details are in the complete Verifactu in Odoo guide.
SII: another way to keep the VAT books
The Immediate Supply of Information (SII) requires sending issued and received invoice records to the AEAT almost in real time. According to the AEAT's electronic office, it is mandatory for taxpayers with a monthly VAT period who are registered in REDEME, for large companies (turnover above EUR 6,010,121.04) and for VAT groups. You can also opt in voluntarily.
Because the SII already gives the AEAT your invoice data, taxpayers who keep their books through the SII are excluded from Verifactu. It is not a choice between two obligations: if you are in the SII, you normally do not need Verifactu for those operations.
TicketBAI: the Basque system
TicketBAI is the invoicing system of the tax authorities of Álava, Bizkaia and Gipuzkoa. Taxpayers who file there are outside Verifactu; in Bizkaia the programme is also known as Batuz. Each provincial authority sets its own calendars and cases, so we do not give them here: check the website of the authority that applies to you, or ask your advisor.
Navarra: its own regime, no published rule yet
Navarra also has its own regime, and its taxpayers are outside Verifactu when they file there. On 3 September 2025, in the note on its 2025-2027 Anti-Fraud Plan, the Navarra government mentioned a project called NaTicket for the immediate submission of companies' invoicing records. As of 2 November 2026 we have not found a published regional rule setting requirements or dates, so we cannot be more specific without making things up.
Facturae and FACe: invoicing the public sector
Facturae is the structured e-invoice format used by the Spanish public sector. FACe is the central entry point for e-invoices to the Spanish central government, and since 15 January 2015 its use is mandatory for most suppliers (for example, public and limited liability companies) under article 4 of Law 25/2013. Administrations may exempt invoices of up to EUR 5,000. Other administrations may use FACe or run their own entry point.
This is independent of Verifactu: Facturae/FACe tells you which format and channel to use when invoicing the public sector; Verifactu tells you how your invoicing software must behave. Do not mix it up either with the mandatory B2B e-invoicing, a fourth obligation under Law 18/2022 that applies between businesses and professionals and also accepts Facturae as a format.
Compatible or exclusive?
| Combination | What happens |
|---|---|
| Verifactu and SII | Exclusive for the same operations: if you keep your books through the SII, you are excluded from Verifactu. |
| Verifactu and TicketBAI / Navarra regime | Exclusive for what you file in a regional territory: that taxpayer is outside Verifactu for those operations. |
| Verifactu and Facturae/FACe | Different in nature (invoicing software versus format and channel for public-sector invoices). They do not exclude each other by nature; confirm your case with your advisor. |
| Verifactu and B2B e-invoicing | Different obligations with their own calendar. See the mandatory e-invoicing guide. |
| SII and B2B e-invoicing | The text of Royal Decree 238/2026 that we reviewed neither mentions nor exempts the SII. Validate with your advisor. |
Mixed cases. If you operate in several territories (for example a common-territory company with a Basque establishment, or an SII taxpayer with Canary operations outside the IGIC SII), you may have different obligations per operation. That is a tax decision: do not make it from an Odoo module alone. For the Canary Islands read Verifactu in the Canary Islands with IGIC and Odoo.
What exists in Odoo for each system
The table reflects the public branches reviewed on 2 November 2026. Odoo ships its l10n_es_edi_* modules in its public repository; the OCA maintains its own in OCA/l10n-spain.
| System | Official Odoo module | OCA module |
|---|---|---|
| Verifactu | l10n_es_edi_verifactu (and _pos for POS) since version 17 |
l10n_es_verifactu_oca: branches 15.0, 16.0, 17.0 and 18.0 (not on 19.0) |
| SII | l10n_es_edi_sii: branches 15.0 to 19.0 |
l10n_es_aeat_sii_oca: branches 14.0 to 19.0 (marked "Mature" in the manifests) |
| TicketBAI | l10n_es_edi_tbai: branches 16.0 to 19.0 |
l10n_es_ticketbai and variants: only branches 14.0 to 16.0 (marked "Beta") |
| Navarra | We have found no module | We have found no module |
| Facturae | l10n_es_edi_facturae: branches 17.0 to 19.0 (Facturae 3.2.2, signing included; aimed at the central government) |
l10n_es_facturae: branches 14.0 to 19.0; sending to FACe with l10n_es_facturae_face: branches 14.0 to 18.0 |
Three cautions:
- A branch existing does not mean it is equally mature. The OCA declares each module's status in its manifest (for instance the Facturae module on 18.0 is listed as Beta). Always test on a copy.
- Odoo edition. The official modules sit in Odoo's public code under LGPL-3 and Odoo's documentation does not restrict their edition, but Odoo Online and Odoo.sh are bought as subscriptions. If you run self-hosted Community, confirm with your partner which modules you can install and maintain in your case.
- Do not mix up modules. The Odoo app store has paid third-party modules with similar technical names. They are different products from the official one and the OCA one.
For Verifactu per version, see Does your Odoo version work for Verifactu?
Which one applies to you: five questions
- Where do you file taxes? Common territory, the Canary Islands, Ceuta or Melilla point to the AEAT. Álava, Bizkaia, Gipuzkoa or Navarra point to the regional authority.
- Do you keep your books through the SII? If so, Verifactu does not apply to those operations.
- Do you invoice the public sector? You need Facturae and the right entry point on top of the rest.
- Do you invoice other businesses? Get ready for B2B e-invoicing; see its calendar in the specific guide.
- Which Odoo do you run? Version and edition decide which module is possible.
Can we help?
At uKodeIT we review which obligations apply to you, which Odoo version you run, and which module (official, OCA or a migration) makes sense in your case. See how we work on the Verifactu in Odoo service page or get in touch.
Related guides
Frequently asked questions
What is the difference between Verifactu and the SII?
Verifactu sets how the software that issues your invoices must behave (a chained record with a hash and a QR code). The SII is a way of keeping the VAT books by sending data to the Spanish tax agency (AEAT) almost in real time. Taxpayers who keep their books through the SII are excluded from Verifactu.
Are Verifactu and TicketBAI the same thing?
No. TicketBAI is the system of the Basque provincial tax authorities (Álava, Bizkaia and Gipuzkoa). Verifactu is the AEAT system for common territory, the Canary Islands, Ceuta and Melilla. A taxpayer who files in the Basque Country is outside Verifactu for those operations.
And in Navarra, which system applies?
Navarra has its own regime. In September 2025 its government mentioned a project called NaTicket in its 2025-2027 anti-fraud plan, but as of 2 November 2026 we have not found a published regional rule with requirements and dates. Confirm with your tax advisor.
Do Facturae or FACe replace Verifactu?
No. Facturae is an e-invoice format and FACe is the central entry point for invoices to the Spanish central government. They answer a different question (which format and channel to use when invoicing the public sector), not how invoicing software must behave.
Can I use Odoo for all of them?
Odoo has official modules for Verifactu, SII, TicketBAI and Facturae, and the OCA maintains alternatives for each, but availability depends on the version. The table in this guide summarises what exists per branch; check your version before choosing.