aeat sii 2021
d) If the invoice belongs to any of the special regimes such as the equivalence regime, travel agencies, Special Regime of Used Goods (REBU) or Special Regime of the Cash Criteria (RECC).
In any case, the information must be provided before the 16th day of the month following that in which the accrual of the tax corresponding to the operation to be registered has taken place.
And if we are talking about import operations, the four calendar days must be computed from the accounting registration of the document in which the quota liquidated by customs is recorded.
In the case of intra-Community operations, the period is four calendar days, from the moment of the beginning of the shipment or transport, or, as the case may be, from the moment of receipt of the goods to which they refer.
And be careful! because in the periods of four or eight calendar days referred to in the previous sections, the Tax Agency specifies that Saturdays, Sundays and declared national holidays are excluded (we understand, therefore, that these are working days and not calendar days).
This new system makes it mandatory to provide the information related to invoicing records (issued and received) through the Tax Agency’s Electronic Headquarters within a maximum period of four days, including simplified invoices. The deadline will be extended to 8 days for those organizations whose invoices are issued by an authorized third party.
Since January 1st, with the entry into force of the new system for keeping the accounting of products subject to Excise Duties (SILICIE), breweries are obliged to…
The Immediate Supply of Information (SII) is a new system for keeping VAT and IGIC record books that is carried out through the Tax Authorities’ Electronic Headquarters. It came into force on July 1, 2017 for the AEAT, on January 1, 2018 for the Haciendas Forales and on January 1, 2019 for the Canary Islands Tax Agency.
The SII obliges companies to declare and send electronically to the Platform provided by the Inland Revenue the details of the invoices 4 days after they have been issued or posted if they are received, bringing the moment of registration of the invoices closer to the moment of the effective realization of the economic operation.
The Tax Agency implements a new accounting system for products subject to Excise Duties (SILICIE), in accordance with Article 50 of the Excise Duties Regulation. From January 1, 2020, the obligation to keep the accounts of the products subject to Excise Duties, and if applicable, the raw materials used to obtain them, will be carried out through the Tax Agency’s Electronic Headquarters, by means of the electronic supply of the accounting entries.
The Immediate Supply of VAT Information is the automatic management system of this tax, by the Tax Agency. Through it, the AEAT tries to establish a tax control and assistance to the taxpayer.
The Immediate Supply of VAT Information is mainly used for the electronic supply of invoicing records. To make it possible, the professional has to send to the Tax Agency the billing information. It will have to be done electronically, through XML messages or through a web form.
All those who have to self-assess VAT on a monthly basis are compulsorily included in the Immediate Supply of VAT Information. This means that large companies, with a turnover of more than 6 million, VAT groups and those registered in the REDEME (VAT Monthly Return Register) are obliged to use it.
Taxpayers obliged to use this system will have to send a detail of their invoicing records. They must do so through the Tax Agency’s Electronic Headquarters. Likewise, there will be no obligation to file forms 347, 340 and 390.