Important changes include, amongst others, the following:
- SAD number must be consistent with the invoice number;
- All net amount and VAT amount fields must match up with the VAT rate recorded in the SII;
- The deductible VAT amount field may not be higher than the VAT amount recorded in that invoice;
- If there is data recorded in the VAT amount and net amount fields, it is also compulsory to record the VAT rate; and
- ‘Approved with Errors’ status will no longer be available. Instead, all such transactions will be ‘Rejected’. Further error codes will be introduced.
Source: accordancevat.com
Latest Posts in "Spain"
- Nominee Directors Liable for Omitted VAT Payments, Even Without Actual Management, Rules Supreme Court
- Amendment to VAT Record-Keeping Rules: New Field for Fuel Delivery Invoices in Bizkaia
- Spain to Launch Beverage Container Deposit Return Scheme in November 2026 to Boost Recycling
- Avoiding Costly VAT Payment Errors in Spain: Essential Steps for Accurate Cross-Border Transactions
- EU Court: VAT Base Adjustment Not Allowed for Subcontractor Assigned Contractor’s Claim After Non-Payment
