SII impact on VAT return in Spain
The Spanish tax authorities require the data submitted via the SII platform to match the information of the VAT returns.
It is important that all your SII data reported during the month reconciles with your VAT return reported on a monthly basis. If there are differences, these should be resolved so all data is aligned.
In order to show all transactions in a given period in the CSV downloaded from your online account, you will need to tick on the option "Exportacion sin límite".
Marosa may assist you producing this request and converting the reply from the tax authorities into Microsoft Excel. We can also help you reviewing the reconciliation made by the tax authorities and taking the relevant actions with your suppliers and customers.
Review the data exported
Once you have downloaded all invoice listings reported during a given period, you can check if they have been reconciled by the tax authorities against your suppliers and customers in the last column (header: "Estado cuadre"). You can get four possible messages:
- "Contrastada": The invoice has been reconciled against data reported by your supplier or customer under the SII system.
- "No contrastada": The invoice has not been reconciled against data reported by your supplier or customer under the SII system.
- "Parcialmente contrastada": Only part of the information has been reconciled against your supplier or customer data under the SII system.
- "No contrastable": The invoice cannot be reconciled because the supplier or customer are not the SII system.
We also recommend checking under column "Estado" if there are invoices accepted with errors ("aceptada con errores"). In these cases, such entries should be corrected to change the status into "Correcto".
Please note that reconciled information is only informative. Only the data reported in your VAT return is considered final and your VAT payment must reconcile with your VAT return.
In the following links you can find additional information as published by the Spanish tax authorities: