In Spain, some novelties regarding the SII requirements occurred. As a reminder, in 2017, the use of electronic billing tools was introduced, a system that simplifies the declaration of VAT, since taxpayers can electronically send the invoices/receipts generated in the tax period to the Tax Agency.
Changes to SII technical requirements in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
744
Content accuracy validation date:
13.12.2022
Content accuracy validation time:
08:05h
Content
Therefore, the Tax Agency launched a new VAT tax management system—the Immediate Supply of VAT Information, or SII—through which it is possible to send all the invoices and receipts generated by a company through the AEAT (the State Administration of the Tributary Administration) Electronic Headquarters.
From a technical perspective, Spanish authorities (AEAT) updated the technical documentation for the SII. Changes introduced by the new documentation will be in force in the production environment as of January 1, 2023. It refers to the ledger of issued invoices for adjustments to the benefit’s margin, and new validations and errors associated with this new code were also incorporated.
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