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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 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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