SpainManual

Value Added Tax in local language is "Impuesto sobre el Valor Añadido" (IVA)

SII due dates in Spain

The SII information has to be submitted in a time frame of four calendar days, more precisely:

  • Book of Records
    Due date
  • Invoices issued
    Within four calendar days after the entry into the accounting system
  • Invoices received
    Within four calendar days after the entry into the accounting system
  • Certain Intra-Community Transactions
    Within the four calendar days of the date of dispatch or transport or, if applicable, from the date of receipt of the goods in question.
  • Investment Goods
    Within the filing period of the last settlement of the year (up to 30th January)

The term of four calendar days excludes Saturdays, Sundays and national holidays.

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