SII: Electronic Submission of Accounting Data in Spain

SII obligations in Spain

As from 1 July 2017 the Spanish tax authorities have introduced a system for the immediate supply of accounting information to the tax authorities. The submission of accounting data via this platform is mandatory for all taxpayers filing monthly VAT returns, i.e.:

• Companies registered with the REDEME (Monthly Refund Scheme)
• Large businesses with a turnover above 6,010,121.04 €
• VAT groups

There is also the possibility to opt in voluntarily for the SII with a minimum tie-in period of the corresponding calendar year. Taxpayers subscribed to the SII must provide the tax authorities with the electronic invoicing record of the following Books:

• Book of Invoices issued
• Book of Invoices Received
• Book for Certain Intra-Community Transactions
• Book of Investment Goods

The Information will be sent electronically via a Web service using XML-files for communication. These XML-files can be created by using an extension of your ERP-system or by using a third-party software solution. Furthermore, there is the option to use an online form for a small number of transactions. At Marosa we have developed a Software solution for the SII submission process where you provide us with your accounting information via a template and we will convert your information into the format required, submit it to the Spanish tax authorities and provide you with the response of the Spanish tax authorities"

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SII due dates in Spain

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

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

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SII penalties in Spain

The fines for a delay are calculated as 0.5% of the invoice amount in the record, with a quarterly minimum of 300 € and a maximum of 6000 €.