- The DGT clarifies requirements for recording invoices in the SII using global summary entries.
- The consulting entity is part of the Immediate Supply of Information for VAT and has a query about recording invoices from expense notes.
- The question is whether multiple received invoices can be recorded in a single aggregated entry in the SII invoice register.
- The DGT allows certain invoices to be recorded using global summary entries if the following conditions are met:
- Invoices must be from a single supplier.
- Invoices must be received on the same date.
- Total amount of operations, excluding VAT, must not exceed 6000 euros.
- Each individual invoice, excluding VAT, must not exceed 500 euros.
- The SII involves electronic record-keeping through the AEAT site, but global summary entries are allowed if conditions are met.
- Article 62 of the VAT Regulation governs the obligation to keep records through the SII for certain taxpayers.
- Article 64 of the VAT Regulation governs the register of received invoices and allows summary entries under specific conditions.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
