SII AEAT | Immediate Supply of Information in Spain

As of the effective date of the SII system on July 1 2017, all VAT returns and VAT records in Spain must be submitted to AEAT electronically, in real time.

Bring Your Company into Compliance with the AEAT SII System for Electronic VAT Reporting

The Spanish Tax Agency’s Immediate Supply of Information system (AEAT SII) took effect on July 1, 2017 affecting more than 62,000 large companies in Spain.

The AEAT’s SII System is a reporting tool developed by the Tax Agency for the electronic VAT reporting. This system requires that the details of all invoices issued and received be reported to AEAT within four calendar days.

The implementation of electronic VAT management has a threefold objective: to simplify compliance, reduce costs through automation and enhance fiscal control. 

Who does SII affect?

  • Large companies (with annual turnover in excess of €6,010,121.04).

  • VAT business groups.

  • Participating companies in the monthly tax refund system (‘REDEME’).

  • Other companies who wish to do so may also join voluntarily.

Records and reporting deadlines

  • Issued invoices: four calendar days after invoice is issued.

  • Received invoices: four calendar days after accounting entry (always before the 16th of the following month).

  • Transactions within the EU: Four calendar says from the shipment or reception of the goods.

  • Investments: last settlement date of each calendar year (January 30).

SII XML Schema

AEAT has established a specific XML schema for each type of record, depending on the action being reported (registration, modification or cancellation). These XML schemas are based on the W3C standard of October 28, 2004.

Connectivity with the AEAT SII system

The SII system has a Web Service for automatic and direct connectivity with AEAT’s electronic headquarters and a Web Portal for taxpayers with limited transactions or those who do not have the technological resources.

Integral Solution for the Immediate Supply of Information – AEAT SII

A solution that automates the entire process of reporting information to AEAT, from the generation of a standard XML file to the submission of records to the Tax Agency’s electronic headquarters, including the certified receipt of the documents in individual files which makes it possible to easily consult any record.

Electronic VAT Reporting

100% seamless integration with the leading ERPs in the market. Our SII solution integrates a powerful mapping module that allows you to generate VAT records in the XML schema standardized by the AEAT.

EDICOM'S platform implements a complete XML messaging and interchange workflow. VAT records issued at source, modifications, cancellations and status messages issued by the Tax Agency are all integrated into your accounting system

Connectivity with AEAT

Our Public Administrations HUB offers secure connectivity with AEAT through web services that guarantee the delivery of data and the reception of status messages issued by the tax authorities. 

AEAT's SII - Immediate Supply of Information implements a two-way communication flow based on the exchange of different XML messages that allow for everything from the modification of the VAT records to the reception of status messages regarding submissions (complete acceptance, partial acceptance or rejection). In this context, it is essential to have a solution that guarantees seamless connectivity with uninterrupted delivery and reception of data.

Archiving and Reconciliation of VAT Records

Our SII AEAT platform provides the Long-Term Archiving service included in the European certification granting EDICOM the status of Qualified Trust Service Provider.

This service is provided through an "EDICOM Trusted Third Party" in accordance with European Regulation 910/2014, which means that archived VAT records serve as evidence in the event of any discrepancy or litigation with third parties.

Therefore, both the reported VAT records and the status messages issued by the Tax Agency, as well as any modifications or cancellations, are securely archived in electronic file format.

With our solution you can compare the VAT reported to the tax agency with the VAT registered in your internal systems, which facilitates the task of reconciling and analyzing the entries that may be causing discrepancies.

Get More Time to Submit VAT Records with an Authorized Third Party

Article 164 of RD 1619/2012 stipulates that the deadline for VAT reporting to AEAT is extended to eight days when invoices are issued by an authorized third party. As an e-invoicing service provider, EDICOM serves as an authorized third party for clients who issue invoices using our invoicing solutions, providing them with valuable additional time to adjust their internal procedures.

Captura de los datos de IVA

100% Data Capture

In order to benefit from the advantages of issuing invoices through an Authorized Third Party such as EDICOM, 100% of the invoice data must reside in our e-invoicing platform. To that end, data is captured from any application regardless of the language used or connectivity system.

SII XML construction

Construction of the Electronic Original

No matter the data format or language, our multi-format data translation module issues the electronic invoice in the format required by the recipient and your invoices are issued by an Authorized Third Party as required by the regulations.

Conversion to SII XML schema

Conversion to SII XML Schema

With the invoice data residing in our systems, we can extract the mandatory fields required by the AEAT to build the XML file of the records of issued invoices to be reported to AEAT.

send electronic invoices

Complete the Cycle by Sending Invoices

Our electronic invoicing solutions are multichannel which allows you to automatically send electronic invoices to any recipient, regardless of their technological capabilities, through complementary services such as Business@Mail.

Large Companies Trust EDICOM's AEAT SII Platform

Answers to Your Questions about the AEAT SII System


 

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.

Integrate With the TicketBAI –TBAI and LROE System in the Basque Country Vasco

We are a TicketBAI software guarantor in the Basque Country for guaranteed tax compliance. Our solution automates the entire process of generating TBAI and LROE files, submitting the files electronically to the tax authorities and distributing invoices to end consumers. 

Why Choose EDICOM's AEAT SII Solution?

Product Interface Integrated with the AEAT's Communication Flows

The EDICOMSii solution was developed with the user’s experience in mind. The functional design is 100% compatible with the information to be exchanged by companies and the AEAT.

The user-friendly visual layout means that even inexperienced users can locate any entry sent to the AEAT along with the associated responses or notifications. It also offers customizable graphic representations of statistical information. 

White Paper on VAT Compliance

This analysis of International Electronic Tax Compliance (available in English and Spanish) is a resource designed for companies that currently operate in several countries or have plans to do so.

Learn how indirect VAT works, how it is regulated and what its implications are for both businesses and tax authorities.

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EDICOM's platform simplifies communication processes with tax authorities in multinational contexts. It is a multistandard, multiprotocol solution that adapts to the market's main ERP systems.

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