Solutions for the SII (Immediate Supply of Information)

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Comply with the presentation of VAT from your management software

Does the standard SII integration of Microsoft Dynamics 365 Business Central not cover all your needs?

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Frequent questions

The Immediate Supply of Information (SII) is the new VAT processing system, developed by the Tax Agency (AEAT), for the electronic management of VAT registration books.

This system requires the provision of information related to invoicing records (issued and received) through the Electronic Office of the Tax Agency within a maximum period of four days, including simplified invoices. The term will be extended to 8 days for those companies whose invoices are issued by an authorized third party.

The main objective is to achieve greater efficiency in the fight against fraud in VAT/IGIC tax settlements. The measures focus on modernizing the traditional VAT management system, taking advantage of the current possibilities of digital technologies, to simplify registration and increase control of transactions. In addition, it also entails certain advantages for the user:

Reduced formal obligations. In this way, taxpayers are exempt from presenting forms 347, 340 and 390, as well as the preparation of VAT Registration Books.
Grouping of contrasted data for the assistance of declarations, reducing errors and increasing legal certainty.
10-day extension of the period for submitting periodic self-assessments.
Reduction of verification periods (and return) by the Tax Agency, since it has the data instantly.
Decrease in information requirements related to invoicing.

The SII affects taxpayers who currently have the obligation to self-assess VAT on a monthly basis:

Registered in the REDEME (Registry of Monthly VAT Refund).
Large Companies (turnover over €6,010,121.04)
VAT groups.
Those who voluntarily decide to be governed.

To be able to enter the SII, you must request it by filling in form 036 (boxes 143 and 532) in the month of November of the year immediately prior to the one in which it will take effect or at the time the activity begins. In this second alternative its effectiveness is instantaneous.

Those passive subjects adhered to the SII system are obliged to keep the following Registry Books through the Electronic Headquarters of the AEAT, through the electronic provision of invoicing records:

Record Book of Invoices Issued.
Record Book of Invoices Received.
Record Book of Investment Goods.
Record Book of certain Intra-Community Transactions.
Record Book of Cash Amounts.
Record Book of Insurance Operations.

To do this, the invoicing details must be sent to the AEAT, with which information the different Registry Books will be configured.

Said information must be sent electronically, specifically through Web Services based on the exchange of XML messages.

The structure of the invoicing details delivery must have a common header with the data of the owner of each Registry Book, as well as the information of the fiscal year and period in which the alleged operations are recorded. Next to the header there should be a block with the content of the invoices.

The provision of invoice information is carried out in accordance with the registration fields approved by the Minister of Finance and Public Administration through the corresponding Ministerial Order.

There are two sending ways:

Telematically through Web Services based on the exchange of XML messages. These messages allow a supply of information practically in real time.
Through the completion of a “web form” for those taxpayers who carry out a small number of operations or when they want to send the records of specific invoices in an isolated manner.

Invoices issued: Within four calendar days from the issuance of the invoice, except in the case of invoices processed by the recipient or by a third party, in which case, said period will be eight calendar days. In both cases, the supply must be made before the 16th day of the month following that in which the accrual of the Tax corresponding to the operation to be registered occurred.
Invoices received: Within a period of four calendar days from the date on which the accounting record of the invoice is produced and, in any case, before the 16th day of the month following the settlement period in which the corresponding operations have been included.
- In the case of import operations, the four calendar days must be computed from the time the accounting record of the document is produced that contains the quota settled by customs, and in any case before the 16th day of the month following the end of the period to which the declaration in which they have been included refers.
Investment goods: Within the presentation period of the last settlement period of the year (until January 30), excluding Saturdays, Sundays and those declared national holidays.
Intra-community operations: Within a period of four calendar days, from the moment the shipment or transport begins, or, as the case may be, from the moment of receipt of the goods to which they refer.
Insurance Operations: period of four calendar days in the case of an operation with the obligation to issue an invoice (art. 3.2 RD 1619/2012). In the case of the operations referred to in article 33.1 RD 1065/2007, July 27 (amount of premiums or consideration received and compensation or benefits paid), the information must be provided annually, in the first 30 days of the month January following the financial year to which they refer, grouped with respect to each of the persons or entities with which the aforementioned operations were carried out.

Taxpayers must present the formal obligations to which they are bound in accordance with their respective regulations, before the competent State or Provincial Administration for the territory, in accordance with the criterion of competence for verification and investigation.

Regarding the year 2018 and subsequent years, in the case of those taxpayers who must pay taxes in proportion to the volume of their operations carried out in common and Navarre territory, the inspection competence of the Value Added Tax corresponds to the State when:

The taxpayer has his fiscal domicile in the common territory and his volume of operations in the previous year is less than or equal to 7 MM €.
The taxpayer has its fiscal domicile in the common territory and its volume of operations in the previous year is greater than 7 MM €, provided that they carry out some percentage of operations in the common territory.
The taxpayer has his fiscal domicile in Foral territory and his volume of operations in the previous year is greater than 7 MM €, provided that the percentage of operations carried out in common territory is equal to or greater than 75%.

Regarding the financial year 2018 and subsequent years, in the case of those taxpayers who must pay taxes in proportion to the volume of their operations carried out in common and Basque territory, the inspection competence of the Value Added Tax corresponds to the State when:

The taxpayer has his fiscal domicile in the common territory and his volume of operations in the previous year is less than or equal to 10 MM €.
The taxpayer has his fiscal domicile in the common territory and his volume of operations in the previous year is greater than 10 MM €, provided that the percentage of operations carried out in Basque territory is not equal to or greater than 75%, or 100% in the case of entities covered by the special regime for group of entities, in which case the competence would correspond to the Provincial Council competent by reason of the territory.
The taxpayer has his fiscal domicile in Foral territory and his volume of operations in the previous year is greater than 10 MM €, provided that the percentage of operations carried out in common territory is equal to or greater than 75%.

Taxpayers must send the following information to the Tax Agency:

Registry: Registry Book of invoices received and sent, investment goods and Registry Book of certain intra-community operations.
Invoice data / simplified invoice (art. 6 and 7 of RD 1619/2012): NIF, identifications, date of issue, types, bases and fees.
Type of operation: identification through Keys and Subkeys (simplified invoice, corrective invoice, Investment of the taxpayer, cash VAT and other special regimes…).
Other data: deductible fee, cadastral reference number in certain leases of business premises, invoicing agreements…

The SII system was implemented in the provinces of Álava, Vizcaya, Guipúzkoa and Navarra on January 1, 2018. The companies of these foral provinces are obliged to present the Record Books of invoices issued, invoices received, investment goods and certain intra-community operations.

To send information on invoices to the Tax Agency, companies will have four days from the date of issue.

The incorporation of the SII system in the Canary Islands, unlike the rest of Spain, was accepted on January 1, 2019.

Canary Islands companies covered by the SII are obliged to present the Record Books of invoices issued, invoices received and investment goods (this last case only for those that are subject to the pro rata rule).

As in the foral provinces and in the common regime, to send information on invoices to the Tax Agency, companies in the Canary Islands will have four days from the date of issue.

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How do they help you?

Support for multiple tax agencies.
Support for all available fields in communications with the tax agency.
Download data from the tax agency.
Taxpayer investment, IGIC, export invoices, services and goods.
Configurable special key schemes.
Configurable intra-community invoice book.

Communication of insurance operations.
Communication of investment property.
Communication of travel agency operations.
Communication of collections and payments.
Modification of issued and received invoices.
Shipment of real estate.
Designed to be easily customized

Gestalia SII solution

Gestalia Solution for SII covers the new SII regulations. This solution can be integrated into Microsoft Dynamics NAV or implemented as a complement to any existing ERP on the market.

Its functionality shares the same points as iDynamics SII, carrying out the communication processes with the AEAT from the invoices generated by the ERP with which your company collaborates.

iDynamics SII solution

iDynamics SII improves the functionalities offered by ERPs to connect to the SII required by the tax agencies of Spain, Navarra, the Basque Country and the Canary Islands, either directly from Dynamics NAV / Dynamics 365 Business Central, or indirectly through an executable.

The iDynamics SII solution offers alternatives to review, manage and edit data that is sent to the SII, including information related to rentals and third-party contracts. It also offers support for travel and insurance operations, notifies different Spanish tax agencies, consults the information that the AEAT has about the company, and creates update requests with the correct data.

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