SII AEAT | Immediate Supply of Information in Spain

To deduct the VAT on expense receipts (e.g, taxis, per diems, etc.), the receipt alone will not do. You need to request an invoice. If no invoice is submitted, the VAT is not deductible.  

One of the basic objectives of this system is to control tax fraud. The strict deadlines bring the time of the transaction closer to the time when the information is recorded, which in turn means that tax returns are more accurate. In addition, checking the records makes it possible to detect a taxpayer who may be deducting VAT that hasn't yet been paid by the other taxpayer. VAT accounting records must match the customers’ records at the transaction level.

The records or blocks of XML messages are not signed. You must authenticate your identify with a recognized certificate to establish WS communications with AEAT. EDICOM is working on the Business Collaborator project, which will enable us to submit documents using an EDICOM certificate on behalf of our clients.

EDICOM is already a Certification Authority in Europe and is therefore authorized to issue recognized certificates for the SII project and authenticate the parties to the communications.

Companies with cash transactions in excess of €6,000 must report the VAT and are obligated to use the cash transaction record. This information is recorded separately from the invoice data in the issued invoices record. A separate monthly record must be submitted for each person or entity from whom the cash is received.

The AEAT electronic office keeps two sets of records. On the one hand, the records reported by the company which contain the invoices issued and received. On the other hand, the contrasted records where the AEAT cross-checks the data reported by the company's business partners.

It is important to remember that the invoices for companies with less than €6,000 in turnover will be missing, so it is very likely that the numbers will be somewhat out of balance. 

First, the document record. Second, the type of operation identified by means of keys and subkeys. Third, the invoice or simplified invoice data and finally any additional data that the company needs to report.

The validation performed by EDICOM’s SII solution is synchronized with AEAT’s validation. Syntactic validations are performed in real time so that the message sent is constructed following the XML schemas and reaches the AEAT correctly.

AEAT also performs semantic validations. If the message passes the validations at the XML format level, the business validations will be performed, returning a response message with the result of the validation and whether or not it was accepted by AEAT

The cash criterion consists of allocating income and expenses to the period in which they are received or paid, regardless of when the transactions take place. The system makes provisions for this possibility with a specific XML message for invoices issued and received

Yes, if they have a Spanish TIN and issue invoices in Spain. 

You can opt in on the census declaration (form 036) in the month of November before the calendar year in which the option takes effect or when you file the form to commence operations, which takes effect in the current calendar year.

Exports are recorded in the Issued Invoices Record. In the field "Special Regime or Importance Code”, enter 15 as the value. The customer must be identified. If the customer is not Spanish, use the “Country Code” and fill in number 3 "Passport", or 4 "Official ID issued by the country or territory of residence" or 5 "Certificate of residence" or 6 "Other valid form of ID" in the "IDType" field. The taxable base of the invoice is entered as “Exempt” in the “Transaction Type” field in the "Delivery" block. Enter Code E2 - "Exempt under Article 21" as the grounds for exemption.