It has been published the new SII checks to be applied by the Spanish Tax Authorities applicable with effects as of January 1st, 2021
These checks will imply that if any operation is not correctly parametrized will not be able to be reported to the Spanish Tax Authorities through the SII system.
Those checks affects the following VAT books:
a.) VAT book of received invoiced;
b) VAT book of issued invoices;
c) VAT book of certain intracommunitary transactions (call-off stock)
Find attached the link (no english version is available)
Source: agenciatributaria.es
Since October 1st, 2020, these checks can be tested on the SII test environment.
Contribution by Ignacio Hinojo Albiñana
Latest Posts in "Spain"
- Spain Opens Temporary SII Exit Window After VERI*FACTU Mandate Delay to 2027
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants
- Draft Law to Implement First Phase of EU’s VAT in the Digital Age (ViDA) Directive
