Changes to SII technical requirements in Spain

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.

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.