New field in the SII

The Order HAC/27/2026, of January 22, modifies the Order HFP/417/2017, of May 12, to introduce a new field in the design of the register of issued invoices, which allows the identification of those invoices that document deliveries of fuels extracted from a tax deposit.

This amendment will be applied for the first time to billing records that must be submitted to the register of issued invoices corresponding to transactions carried out from February 1, 2026.