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Spain live VAT invoice reporting SII

Live transaction reporting since 2017; will be supplemented by e-invoicing from early 2023

Spain introduced its live VAT invoice reporting regime, Suministro Inmediato de Información SII  from 1st July 2017. The requires the submission of various sales and purchase invoices, plus cash payments, within four days of the transaction posting. The reporting format for books is XML. Once received by the authorities, taxpayers should check if the data has been verified and accepted by the Spanish Agencia Tributaria (AEAT)  who will match transactions against suppliers and customers.

Separately, a for Spanish e-invoice pre-clearance regime is being planned for rollout between 2023 and 2025.

Spain Pre-filled returns are being planned for all businesses in early 2021. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented. The EU e-invoice consultation is well underway

Who must report invoices via SII

SII was imposed on the following taxpayers:

  1. companies with a turnover in excess of €6million per annum;
  2. businesses registed with the REDEME VAT refund schemes; and
  3. members of VAT groups

VAT Calc’s in real-time Spanish and other country VAT Calculator and Auditor  services produce instant and accurate tax calculations into your ERP, billing, e-commerce or e-invoicing systems, including SII.

What reporting ‘books’ are reported under SII

There are different reporting books for SII, including:

  1. Sales invoices and Collections for sales invoices;
  2. Purchase invoices and Payments aginst purchase invoices;
  3. Fixed asset or investment ledger;
  4. Intra-community transactions; and
  5. Cash ledger receipts
  6. Goods held on call-off stock basis (EU Quick Fix reforms) (Jan 2020)

Reconciling SII data with Agencia Tributaria

Taxpayers may then review the tax office’s reconciliation of their SII books against their customers and suppliers. This is done after the data upload where one of four messages is returned against each entry:

  1. Contrastada – successfully reconciled against the customer or supplier records
  2. Parcialmente contrastada – partially reconciled to the counterparty’s records
  3. No Contrasrada – not reconciled
  4. No contrastable – the supplier or customer has not recorded a message yet in the SII platform

Whilst the data submitted in the SII system is only supporting weight, and the VAT return remains the primary source of VAT liabilities, taxpayers should investigate any unreconciled items.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jan 2024 Polish mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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