Since July 1, 2017, companies that declare their VAT on a monthly basis can send the information from their registration books to the Tax Agency electronically. Refers to the companies that declare VAT monthly are large companies with a turnover of more than six million euros, groups of entities and businesses registered in REDEME.
More about the taxpayer's obligation is as follows.
What does the Immediate Information Supply system - SII in Spain represent?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
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972
Content accuracy validation date:
08.03.2022
Content accuracy validation time:
08:01h
Content
Taxpayers are obliged to carry through the electronic headquarters of the AEAT (TA), by means of the electronic supply of billing records, the following Record Books:
- Record Book of Issued invoices/receipts
- Record Book of Received invoices/receipts
- Record Book of investment goods
- Record Book of certain Intra-Community Operations
- Record Book of Amounts in Metallic
Immediate Information Supply system (SII) is designed for a massive treatment of information. The use of web services as the main means of interaction. The system supports up to 10,000 invoices/receipts records for each shipment, with a fast response times-monthly limit of shipment established by AEAT (TA).
More precisely, each time a shipment is made, both the taxpayer's computer system and that of the AEAT (TA) have to carry out previous infrastructure tasks (establishment of communication, processing of the XML message, synchronization of servers, identification, etc.) before it starts actually processing each invoice/receipt. In addition, after the invoice/receipt has been processed, the same operations must be carried out to send and process the response.
In the terms of issuing receipts/invoices, a taxpayer can use different platforms and service providers to submit invoices/receipts. All registration submitted must have a unique key composed of tax identification number (NIF), invoice/receipt serial number, issue date
The use of the services requires having an electronic certificate admitted by the Tax Agency installed on the computer from which the information is sent. Sending information can be made by the taxpayer, his attorney for this process or a social partner, who must have a recognized electronic certificate
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