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A software developer using non-compliant invoicing systems asks whether SII users can continue using their platforms from 1 July 2025. The DGT confirms that taxpayers maintaining books via SII are explicitly excluded from the Verifactu Regulation (Art. 3.3 RD 1007/2023). However, the software developer, as producer and seller, must offer adapted products within nine months of the Order HAC/1177/2024's entry into force, with a deadline of 29 July 2025.
Cuestión planteada Si los clientes del consultante podrán continuar utilizando sus programas a partir del 1 de julio de 2025 si se acogen al Suministro Inmediato de Información (SII).
El Reglamento de sistemas informáticos de facturación no se aplica a los contribuyentes que lleven los libros registro según el artículo 62.6 del Reglamento del IVA (acogidos al SII). No obstante, el desarrollador como productor de sistemas sí está obligado a ofrecer productos adaptados al Reglamento en el plazo máximo de nueve meses desde la entrada en vigor de la Orden HAC/1177/2024, o antes del 1 de julio de 2025 para contratos de mantenimiento plurianuales previos.
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