How to complete your Spanish SII for the 2017 semester
Even if the SII reporting was implemented only in 1 July 2017, the Spanish authorities require all taxpayers to submit SII data from the first semester of the year.
There are specific data requirements aimed at making things easier for taxpayers. There are also exceptions for certain companies and some data that is still required under the current format. The complication here comes for businesses who adapted their systems only as from 1 July 2017, as they will not be able to produce the SII files for periods before the implementation date. In these cases, you can convert your book of invoices issued and received into a template that can be converted into the XML required by the authorities. Please send us an email if you want to receive this template.
Who, when and how?
When evaluating the need to submit your SII electronic books for the first semester, you must take the following remarks into account:
- You do not have to report the first semester SII data if you have submitted the Form 340 during this period.
- The due date to submit this information is 31 December 2017.
- The way of submitting this information is the same as the current mechanism. You will need to send your data via webservice (SOAP protocol) or API Rest.
We recommend sending your data as early as possible to avoid doubling the work with the end of the year obligations. SII reporting will also require some extra data as part of your last files submitted at the end of each year.
The authorities are requesting this information via SII because you will no longer be required to submit the Annual VAT return (Modelo 390) and Annual Sales and Purchases Listing (Modelo 347). As these are annual VAT returns and the SII was only introduced in July, it will be mandatory to provide information for the first semester.
What data must be reported in the SII?
Regarding SII data requirements, the authorities have simplified the requirements by reducing the number of codes and distinctions between transactions:
- Tax relevance code is always 14 for invoices received and 16 for invoices issued.
- The transaction description should always be “Registro del Primer semestre 2017.
- The VAT treatment should always be code S1. You do not have to indicate a different code for reverse charge transactions. Also, you do not have to indicate of the transaction is exempt, nor the reason for exemption.
- On invoices received, you do not have to include the accounting record date. This date will be the day on which your report is submitted.
- On invoices received, the deductible VAT amount should always be 0.
- It is not required to split between supplies of goods and supplies of services.
- There are no changes to the book of Certain intra-Community transactions.
- Invoices for rent of immoveable property still require the standard information for these types of invoices under current SII rules. Please take this into account when reporting such invoices.
There is more information about content requirements in the tax authorities website (in English).
We created a simple template where you can copy and paste your book of invoices issued and received. We will then convert this template into a CSV that is uploaded in our platform, converted into XML and sent via webservice to the Spanish tax authorities. You will receive a confirmation of all reported amounts with the status for each line.
Please send us an email if you want to receive this template to evaluate how it adapts to your current books of invoices.
In case you need help on what data goes in each line of your SII reports, or in case you want to speak to us about your current SII obligations and how they can be improved, feel free to contact our SII specialist via this link.