Changes in Spanish SII files as from July 2018
The Spanish tax authorities announced changes to the content of SII files. These changes will apply as from 1 July 2018. Although the changes are not significant, they will change the structure of the XML (format of the Spanish SII files) so most businesses will require an update on their ERP system or SII plugin to comply with the new rules.
This is a summary of the changes applicable as from July 2018:
- Transactions with a total value above €100,000,000 should be flagged in the SII report in a new field <Macrodato> accepting two values, S (for Yes) and N (for No). The value is N by default. This requirement applies to both, invoices issued and invoices received.
- An additional field <FacturaSimplificadaArticulos7. 2_7.3> with the possible values S (for Yes) and N (for No) for simplified invoices which meet the requirements VAT deduction (mainly the VAT number and address of the customer in addition to the usual content of simplified invoices). This field is important regarding deduction of employee expenses.
- There is a new code for kind of invoice in the book of invoices received to identify changes on import VAT arising from a tax inspection. This new code is LC (Aduanas – Liquidación complementaria, Customs – Complementary settlement)
- There is an additional field for kind of exemption. This field should be used where two lines in the same invoice have a different kind of exemption.
- On invoices issued, under invoice type F2, distance sellers should now report all sales where the client was not identified using an additional data field.
- There is an additional data field <RegPrevioGGEEoREDEMEoCompetencia> with the possible values S (for Yes) and N (for No) to be used by all taxpayers that become liable for SII submissions during the year. In these cases, all past transactions from 1 January to the date when the obligation to submit SII arose must be reported. To do so, you should use tax relevance code 16.
- An additional field <RefExterna> with free content will be added. As a way of example, businesses will be able to use this field in order to include internal references that help them reconciling their invoices with third parties.
- There are additional changes in certain industries or specific payment terms. There are specific reporting obligations for invoices referring to more than 15 immovable properties. There are new codes for invoices under the Traveling scheme (A5 for the first report and A6 for modifications of such) and there is a new field for direct debit payments received under the cash accounting mechanism. There are also additional fields for entities arising from of mergers and acquisitions.
- For the book of invoices issued, an additional field < FacturacionDis pAdicionalTerc eraYsextayDel Mercado OrganizadoDel Gas.> with the possible values S (for Yes) and N (for No) to specify if the invoice has been issued by a third party according to the regulation of the obligations of invoicing of the gas sector). The value is N by default.
The new version of this is called SII 1.1. and it will be mandatory from 1 July 2018. You will be able to test this version in the testing environment as from 3 May 2018.
Spanish SII with Marosa
These changes are an opportunity to review your current data transmission in view of improving the data management, corrections and platform being used. Marosa provides a secured and cost-efficient solution for all your SII daily submissions. Please contact us to receive more information about our solution.
You can find more information about these changes in the following links:
- By Marosa VAT
- Publicado 19/03/2018 10:59