The SII project launched by the Spanish Tax Bureau (AEAT) corresponds to the initials of Immediate Supply of Information and is a real time electronic system for immediate VAT return (value added tax).
This project implies a radical change in the management system of the VAT in Spain and is a key element in the modernization of the Public Administration within the strategic framework of its digital transformation.
In addition to facilitating the management of fiscal data to the tax payers, the SII system will improve tax control, therefore influencing decrease in fiscal fraud.
Advantages of the SII project
This new system brings different improvements and advantages to companies and corporate tax payers:
Suppression of the obligated presentation of models 347, 340 and 390. At the start of the SII operation, it is only necessary to present the corresponding automatic tax payments:
REDEME (Registry of Monthly VAT Return)LARGE COMPANYGROUPS OF ENTITIESREST (GENERAL TAX REGIME)
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC AUTOL MODEL 303 ANNUAL REPORT 390 REGISTRY RECORDS MOD 340 DECLARATION FOR 3º MOD 347 *Cancelled procedures in orange. JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC AUTOL MODEL 303 ANNUAL REPORT 390 REGISTRY RECORDS MOD 340 DECLARATION FOR 3º MOD 347 *Cancelled procedures in orange. JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC AUTOL MODEL 303 ITOL MOD 322 (RESTO ENTID)) JTOL MOD 353 (DOMINANTE) ANNUAL REPORT 390 REGISTRY RECORDS MOD 340 DECLARATION FOR 3º MOD 347 *Cancelled procedures in orange. JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC AUTOL MODEL 303 ANNUAL REPORT 390 REGISTRY RECORDS MOD 340 DECLARATION FOR 3º MOD 347 *Cancelled procedures in orange.
- Eliminates the requirement of elaboration of VAT registry records.
- Improvement in the elaboration of the declaration, reducing errors and allowing simplification and improvement of legal certainty.
- Extension of the presentation period for periodical automatic payments. Possibility to pay up until the first 30 days of the month following the payment period.
- Reduction of return periods.
- Reduction of verification periods.
- Decrease in information requirementsThe SII project is for all those tax payers that are currently making monthly value added tax (VAT) payments. These are:
The delivery of information is electronic. With the information sent, the different VAT registry records will configure themselves in real time.The information sent will NEVER be an invoice exactly, but rather a summary of the same. The minimum obligatory data are the following:
- Those registered in the REDEME, Registry of Monthly VAT Return.
- Large companies with billing over 6 million Euros.
- Groups of entities
- General tax regime.
- Tax payers, who voluntarily decide to join.
What information should be sent and When?All messages sent will be made up of:
- Fiscal year
- Invoice issuer: Identifier or national fiscal ID.
- Serial number.
- Issue date.
- Invoice type.
- Identifier of Special Provisions, if necessary
- Breakdown of the invoice.
- Type of operation.
Issued invoicesReceived invoicesInformation on investment assetsOperations between autonomous communitiesThere is a period of 4 working days after the expedition of the invoice to send the information through the SII. In the case of invoices issued by a consignee or a third party, the period will be 8 working days.In both cases, the information should be sent before the 16th of the following month in which the accrued amount has been produced for the corresponding tax.Different data can be sent according to the type of information to facilitate.There is a period of 4 working days starting from the accounting entry of the invoice. In the case of import operations, the 4 working days will begin when the accounting entry is produced which includes the fee charged by customs.In any case, the information should be sent before the 16th of the following month at the end of the period for the declaration in which it is included.Different data can be sent according to the type of information to facilitate.The information should be sent within the presentation period of the last payment period of the year (until January 30).There is a period of 4 working days starting from the beginning of the expedition or transportation or from the moment the goods are received.Validations of the Spanish Tax Agency (AEAT)The AEAT does 3 types of validations:
- A heading, which includes the data on the owner of the record and the type of communication which refers to the information in the following field.
- A list of invoices or registries - for each record the information to indicate will be different.
In eDiversa we want to give solutions to the imminent need of freelance workers and companies so they can pay VAT electronically.To do this, we present the eDiSII solution that automates the processing of generation and delivery of registry records.eDiSII manually or automatically incorporates the necessary files and transforms them to the format required by the Tax Agency (XML). Through the eDiversa innovative technological platform, the files are sent to the electronic headquarters of the AEAT which, at the same time, validates and saves them.Through the AEAT response system, the client receives the status of their registry as: completely accepted, partially accepted or completely denied.Our platform guarantees safe storage through its document custody system.Benefits of the eDiSII Solution
- Structural: validates the structure of the labels. If they don't comply, there will be an overall rejection.
- Syntactic: validates the length, mandatory nature of the contents and pre-established values. If the invoice doesn't comply, there will be a partial rejection.
- Business: validations of the fields which content or mandatory nature depend on another field. Can be considered admissible errors that can be amended later. The rest of the errors will produce a rejection of the invoice.
Starting October 1, 2019, the AEAT will increase the number and type of validations to VAT records made using SII.The new validations will be applied to both the Invoices Issued as well as the Invoices Received records.The validations will be the following:
- Reliability: Accounting records without errors.
- Security: More control in the transactions with the Public administration.
- Guarantee: Legal custody of the accounting registry records.
- Efficiency: Improvement in company management procedures.
- Speed: Declaration of the tax almost immediately.
- Tranquility: Reduction of uncertainty because you can know account status in real time.
- Adaptability: Connection with all Public administrations.
- Savings: Reduction of costs to consultants, paper, ink, deliveries
Starting June 1, the AEAT will begin validation checks in a test environment. It is possible that after this date, users will receive error messages if these fields are not correctly completed.eDiversa offers a test environment to carry them out.If you need more information on this update, you can click on the link to the Tax Agency here.InfojournalIn this section, check out the newsletters we publish about the SII Project. If you want to receive these newsletters by email or need more information, click here.
- Validation of the block subject/not exempt in the issued record
- Validation of the block subject/exempt in the issued record
- Validation of the communication type A5 and A6 in the issued record
- Validation of the field <CuotaSoportada> (VAT payments made) in the block <InversionSujetoPasivo> (reverse charge transaction) in the received record
- Validation of the field <CuotaSoportada> in the block <DesgloseIVA> (breakdown of VAT) in the received record
- Validation of the field <ImporteCompensacionREAGYP> (REAGP compensation rate) in the block <DesgloseIVA> in the received record
- Validation of the field <TipoImpositivo> (taxation rate) in the received record
- Validation of the field <NumSerieFacturaEmisor> (Issued Invoice Series Number) in TipoFactura (Invoice Type) ="F5" and "LC" in the received record
- Validation of the field <CuotaDeducible> (deductible VAT) in the received record
Journal SII#01This is our Frequently Asked Questions section.
Here we'd like to clear up any doubts you may have. This is a live section that plans to continue incorporating doubts that you send us. If you're worried about something and it hasn't been solved, send us an email at firstname.lastname@example.org and we'll answer you as soon as possible.General questionsApplying in the census declaration (model 036), in the November prior to the start of the calendar year in which you want it to take effect or at the time of presenting the declaration at the start of the activity, becoming effective in the current calendar year.
You can apply for the first time to the SII in the month of June, 2017.
The option implies the obligation of monthly VAT self-payment.Yes. You must continue for the calendar year you are applying for.Those who apply for the SII must comply with the supply of the billing records during at least the calendar year in order to exercise the option.
Once this is fulfilled, you can quit the system in the census declaration (model 036) in the November prior to the start of the calendar year in which it should take effect.Unless the business owner or professional continues a monthly payment period:
10.000 records.Entry into force: July 1, 2017.
- The exclusion of the REDEME means exclusion from the SII as of the first day of the payment period in which the agreement of exclusion has been notified.
- The termination in the special regime of the group of entities entails the termination of the SII in which it is produced.
Obligation to send the billing records for the first half of 2017 within the period from July 1st to December 31st, 2017.The eDiversa comeDiSII solution allows revision of the VAT books which the AEAT has registered and the contrast made with your clients and suppliers. The information can be visualized by months or years, by register type (invoices issued, invoices sent, intracommunity operations, etc) and you can filter by company.All this has an exclusive design and is user-friendly so that consultations are easy to visualize and perfectly comprehensibleThe business owners or professionals not established within the jurisdiction of application of the tax that have the condition of taxpayers with a period of monthly payments are obligated to keep VAT register books and, from the entry in force of the Royal Decree 596/2016, they should be kept through the State Tax Administration Agency's electronic site.
Similarly, the SII should also be applied to the rest of taxpayers who, established or not, voluntarily decide to apply.The new SII will be applicable in the terms established by the local regulations.
In the case of business owners with fiscal domicile in a local treasury whose total volume of operations in the previous year has exceeded 7 million Euros, of which 75% or more have been made in the common territory, the SII will be applied in accordance with state regulations.Until the adoption of the local corresponding regulation, those obligated to the SII are only the taxpayers whose inspection competency is the State.
The inspection competency is the State when:
Yes. They should communicate this using model 036 starting in June, 2017.In the case where there are companies that only carry out a few operations, there is the possibility to comply with the SII manually through the form offered by the AEAT on their electronic site.About invoice errorsNo, only those invoices that were not accepted.When the invoice is correct but the invoice notation in the record has not been done correctly, not affecting the identification data of the issuer, number and expedition date (in which case will cause the termination of the record), a new record will be sent with the original invoice number and with the communication type A1, 'Modification of invoices/records (registry errors)'. The supply of this record should be done before the 16th of the month following the end of the period of the declaration to be taken into account.When a material error has been made on the invoice (when one of the requirements in the invoice does comply with article 6 or 7 of the Billing Regulations): a legal error, an incorrect determination of the amount of tax charged or any of the circumstances that result in the modification of the taxable amount (art. 80 LIVA), an amended invoice should be issued whose information indicates communication type 'A0' and invoice type with the codes 'R1', 'R2', 'R3' and 'R4' depending on the reason for the rectification (legal-based errors and causes in article 80. One, Two and Six LIVA, bankruptcy, bad debts and rest of the causes).
- The taxpayer has its fiscal domicile in common territory and its volume of operations in the previous year is less or equal to a 7M€.
- The taxpayer has its fiscal domicile in common territory and its volume of operations in the previous year is higher than 7M€ whenever a percentage of operations comes from common territory.
- The taxpayer has its fiscal domicile in local territory and its volume of operations in the previous year is higher than 7M€ whenever the percentage of operations made in common territory is equal to or higher than 75%.
Also, it should identify the type of amended invoice with the codes 'S- for substitution' or 'I- for differences'. When the rectification is made to a simplified invoice, the information to issue will imply indicating the invoice type with the code 'R5' (simplified amended invoice).The information of the invoice will be issued indicating 'Type of Communication: A0' and invoice type with the codes 'R1', 'R2', 'R3' and 'R4'. When rectifying a simplified invoice, the code will be 'R5'. When the rectification is made because of 'substitution' we must inform of the rectification made by highlighting the amount of said rectification. This information can be done through:
- Option 1: Informing of a new record that indicates the correct amounts after the rectification in the fields 'taxable amount', 'fee' and if necessary, 'surcharge' and, at the same time, the amended amounts in relation to the original invoice in the fields 'amount amended', 'fee amended' and if necessary, 'surcharge amended'.
- Option 2: Informing of a new record that indicates the correct amounts after the rectification in the fields 'taxable amount', 'fee' and if necessary, 'surcharge' and other records that inform about the amended amounts. The identification of the relation of amended invoices will be optional.
The information of the invoice will be issued indicating 'Type of Communication: A0' and invoice type with the codes 'R1', 'R2', 'R3' and 'R4'. When rectifying a simplified invoice, the code will be 'R5'. When the rectification is made because of 'differences', we must directly inform of the amount of the rectification. For this, we can inform using a single record of the amended invoice with the code 'I'. In this case, we should not fill out the additional fields 'Amount amended' and 'Fee amended'. The identification of the relation of amended invoices will be optional.The identification of the amended invoices is optional. If you identify them, you must include their number and expedition date. Everything can be identified with the only limitation being the size of the XML file.The register of a previously sent invoice and which is not applicable, will be removed (message 'removal of invoice'), identifying the original invoice number. If it is necessary to issue a new correct invoice, it will be registered with registration code (A0) and an invoice number or different expedition date. When an amended invoice is issued which is not accepted by the system, the initial erroneous invoice, the issuer should register an amended invoice for substitution 'S' putting zero in the additional fields 'amount amended' and 'fee amended'.The 'date of operation' field should be included in the Record of Invoices Sent when the creation date of the operation is different from the expedition date of the invoice. The 'date of operation' field should be included in the Record of Invoices Received when the creation date of the operation is different from the expedition date of the invoice and therefore is recorded.The new SII will be applicable in the terms established by the local regulations.
In the case of business owners with fiscal domicile in a local treasury whose total volume of operations in the previous year has exceeded 7 million Euros, of which 75% or more have been made in the common territory, the SII will be applied in accordance with state regulations.The last day of the month will be assigned to when the operation was made, documenting the last invoice amended (the most recent date).