Changes in the SII technical instructions from next July 2018


The Ministerial Order (MO) 187/2018 of 22 February that modifies MO 417/2017 of 12 May, where the SII technical standards are regulated, has been published in the Official Gazette of 27th February 2018. A pdf. Version can be downloaded at the site


As a result, a new Appendix I that substitutes the already existing at the MO 417/2017 is approved.


The new version (SII 1.1) will enter into force on the 1st July 2018. However, according to the news section at the Spanish tax Agency portal, the same will be operational for testing from the 3rd of May. The technical information of this new version can be downloaded at the SII site in the said portal.


The main changes, as we anticipated in our former comments, are the following:


 ·         Companies that succeed in their activity to other companies after a re-structuring process must add the name and tax identification number (NIF) of the succeeded company to the registers related to the activity that is taken over (all SII record books).


·      A new invoice code is added in the Received Invoices Record Book, called "LC" (“Customs – Complementary settlement"). Only applies for additional VAT assessments resulting from DUA’s tax inspections. Normal DUAS are not affected.


·           A new field associated to each of the different existing codes that identify the type of exemption is created for the Issued Invoices Record Book in order to identify the portion of taxable base that correspond to the same.


·           An identification field with two possible values (S/N) is added for the Issued Invoices Record Book within the following invoice codes:


-           Within the code specific for complete invoices (F1), those simplified "qualified" invoices where the recipient is identified in accordance with sections 2 and 3 of article 7 of the RD 1619/2012.


-       Within the code specific for simplified invoices (F2), those complete invoices for which to identification of the recipient is not mandatory as foreseen in article 6.1.d) of the RD 1619/2012 (for example, a non-established business that carries out online sales).


·        An identification field with two possible values (S/N, with default value N) is added for all Record Books, so to identify registers declared late due to the uncertainty as to the company being eligible to the SII obligations (as may happen for the interim period when the company was actually eligible for the SII obligations but the same was not aware of such a circumstance due to not having been notified by the authorities of its change of status). This situation may occur when the company becomes a big company (exceeds the threshold of 6 million Euros turnover for the previous year) or applies for registration at the Register of Monthly Refunds.


·        An identification field is added for all Record Books, with two possible values (S/N) so to identify invoices over 100,000 Euros.


·         An additional second provision is added to the MO 417/2017 so to regulate the data that is to be provided by those taxpayers coming within the scope of the SII during the course of the fiscal year, who must also send the records corresponding to the portion of the year previous to their being included in the system (similar to what happened with the first semester of 2017 for companies obliged by the SII since 1st July this year). This obligation must be complied with up to the 31st December of this year. The register affected must be assigned the special transaction code nº 16 (“First semester 2017 and other invoices prior to inclusion in the SII”). All Record Books are affected.


·            An identification field is added to invoices issued by third parties in accordance with the provisions of additional disposition 3rd and 6th of Royal Decree 1619/2012 (special self-invoicing provisions affecting the gas sector) for their registration at the Issued Invoices Record Book.


·       A new code of collection / payment method is added for operations under or affected by the special VAT cash accounting scheme to identify collections and payments carried out via direct debit orders. The Issued Invoices and Received Invoices Record Books are affected.


·             An additional field of free content is added for all Register Records, called “external reference”, for adding internal information of the company associated to the record of the invoice.


·            When an invoice refers to more than 15 immovable properties, a specific XML will be sent with the remaining details of the properties exceeding this number (It refers to the leasing of immovable property no subject to withholding tax when there are more than 15 immovable properties rented).


·           Two new communication types are added (A5/A6) so to report invoices related to the travellers regime at the Issued Invoices Record Book.


·        Some labels are renamed to offer greater clarity and legal accuracy in names: settlement period, invoicing by third parties or by the recipient and amount of property transmission subject to VAT.

Continue reading
130 Hits

New Year new concerns. Penalties resulting from incompliances with the SII obligations. A reminder


Although never acknowledged officially, it has been understood that up to 31st December 2017 the Tax Authorities did not intend to apply penalties for the failures in the compliance with the SII obligations.


From 1st January 2018 and although there has not still been an official pronouncement, it is to be expected that such an interim no penalties policy will not continue.


This circumstance, along with the fact that the dead-line for the filing of the SII reports is reduced to 4 working days, makes it important to remember the important economic consequences that may result for incompliant companies.

Continue reading
170 Hits

The SII in 2018


Close to the year end it is worthwhile reminding certain facts affecting those companies under the scope of this obligation.


 1.       The 31st December is the dead-line for filing the SII reports for the data corresponding to the period 1st January to 30th June 2017


The next 31st December will be the last day to send the SII reports corresponding to the data of the VAT registers for the period 1st January to 30th June 2017.

Continue reading
363 Hits

Draft of Ministerial Order modifying Order HFP/417/2017 of 12 May, that regulates the technical specifications of the SII registers


 The draft of a Ministerial Order modifying Order HFP/417/2017 of 12 May, that regulates the technical specifications of the SII registers, is open to public information at the website of the Ministry of Finances and Public Administrations until the 3rd November 2017:

Draft of new Order: click here.

Annex: Click here.


You have more information about the contains of the intended modifications at the website of the Tax Administration Agency clicking here.

Continue reading
224 Hits

SII virtual assistant


The SII section of the website of the Spanish Tax Agency (AEAT) has been updated so to include a "SII virtual assistant" which is meant to provide immediate responses to SII queries.

The question is to be submitted by filing a form that will be individualy answered. More information is to be found at the site.

Continue reading
843 Hits


SII Outsourcing Service

Cookies help us deliver the best experience on our website. By using our website, you agree to our use of cookies. Learn more