The Tax Agency confirms that companies in Ceuta and Melilla that already apply the Immediate Supply of Information (SII) are not required to comply with the Verifactu regulation. The decision responds to a demand from the Confederation of Employers of Ceuta (CECE).
The Confederation of Employers of Ceuta (CECE) has succeeded in having the State Agency for Tax Administration (AEAT) officially clarify that companies adhering to the Immediate Supply of Information (SII) are exempt from the obligation to adapt to the Regulation of Computer Billing Systems (RRSIF), better known as Verifactu, for operations carried out in Ceuta and Melilla.
The AEAT has published a new frequently asked question (FAQ) on its electronic headquarters, addressing this issue, which had generated uncertainty among the business community in both autonomous cities. The agency explains that, although there is no equivalent system to the SII for the Tax on Production, Services and Imports (IPSI) in Ceuta and Melilla, when a company declares VAT records through the SII for operations carried out from an establishment in Ceuta or Melilla, those operations are also exempt from compliance with the RRSIF.
The origin of this demand dates back a few months, when several companies associated with CECE raised concerns about the impact that the entry into force of Verifactu would have on businesses that, despite already being part of the SII, would also be required to meet the demands of the RRSIF due to its implementation in Ceuta. These companies conveyed their concerns to the Confederation and requested its involvement in seeking a solution.
CECE responded by coordinating with the large affected companies and other national associations, receiving support from CEOE and the backing of CEME Melilla, given the direct impact that the same issue had on Melilla companies. This joint effort, developed both locally and nationally, has materialised in writings, meetings, and ongoing follow-up with the Administration over the past few months.
Thanks to these joint efforts, companies located in Ceuta and Melilla will not have to bear additional costs or an unjustified increase in obstacles and bureaucracy simply due to their establishment in the two autonomous cities. The fiscal uniqueness of both territories, with the IPSI as its own indirect tax and without an equivalent system to the SII, created a situation of duplication and legal uncertainty that CECE, along with other involved entities, had been communicating to the competent authorities for some time.
CECE emphasises that this outcome is a good example of how collaboration between companies from different sectors and between local and national business organisations, when working in a coordinated manner with a common goal, allows real problems of the productive fabric to be communicated to the Administration and contributes to the adoption of reasonable solutions.
The Confederation has expressed gratitude for the involvement, time dedicated, and trust placed by all the companies, associations, and institutions that participated in this initiative — especially the companies that took the first step in alerting about the situation and have been driving these efforts, as well as ASEDAS, CEOE, and CEME Melilla among others — without whose collaboration this outcome would hardly have been possible.
For companies in Ceuta and Melilla that already use the SII, this clarification represents an administrative and economic relief. They will not have to make additional investments in computer systems to comply with Verifactu for operations carried out from their establishments in these cities. The measure affects all those companies that, being in the SII for VAT, carry out operations in Ceuta and Melilla, regardless of their size or sector.
The FAQ published by the AEAT is now available on its electronic headquarters and serves as an official reference for companies and tax advisors. Affected businesses are advised to review their particular situation and, in case of doubt, consult with their advisors to ensure they meet the applicable requirements.
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