Today I’m going to tell you about the most important new development approved before the end of 2025 related to the SII (Immediate Supply of Information).
The Official State Gazette (BOE) of December 24, 2025, published Royal Decree-Law 16/2025, which approves the long-awaited possibility of deregistering from the SII if you voluntarily registered for it in 2026. This measure aims to avoid the application of a SIF (Verifactu or non-Verifactu) system, as I’ve already mentioned.
The Official State Gazette (BOE) of December 24, 2025, published Royal Decree-Law 16/2025, which approves the long-awaited possibility of deregistering from the SII if you voluntarily registered for it in 2026.
The regulation establishes an extraordinary period, from December 25, 2025, to January 31, 2026, to deregister from the SII (Immediate Supply of Information) system for 2026 using Form 036.
This allows those who voluntarily joined and were unable to deregister because the deadline was November 30 (two days before the postponement of the obligation to use an electronic invoicing system) to now do so.
Therefore, if you registered voluntarily, you can now deregister, if you wish, until January 31.
If you have any questions, please do not hesitate to contact me.