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Spain SII live reporting version 1.1 2021; pre-filled VAT returns

The latest version of Spanish SII live reporting, v1.1, was implemented for 1 July 2021. This included the following additional information:

  • Quick Fixes The was mainly to accommodate the new EU Four Quick Fixes and additional information required to record goods held as call-off stocks with customers. Call-off stocks are consignments send to a customer in another country were not movement or transaction is reported for intra-community suppy until the customer takes the stocks for use in their own production.
  • Delayed deduction of input VAT option field in the received invoice books
  • Additional information to reinforce the validation of SII date be AEAT
  • An optional field on the books of received invoices for acquisition or import of capital and investment goods
  • In the books of issued invoices, there are additional fields:
    • identification of intra-community invoices
    • identification of reverse charge for counterparty

Spanish e-invoice proposal is scheduled to implementation from 2023; this will add to SII.

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.

Pre-filled Spanish VAT returns from SII

Spain first introduced the option of pre-completed VAT returns based on SII data in 2020. Pre-filled returns are being extended to all businesses in early 2021.

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

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030? Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia 2025 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland 2025 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jul 2025 Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC 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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