Penalties on Spanish SII start applying

After two years of no penalties for late or incorrect submission of Spanish SII files, tax authorities started imposing penalties for non-compliance with this obligation.

The focus of these penalties is on foreign businesses, who seem to concentrate a larger volume of miss-reported data.

A sword of Damocles has been hanging over Spanish VAT registered companies during last two years. Spanish SII is an onerous obligation requiring businesses to report all invoices issued and received in real-time. During the first two years, in practice, penalties were not applied by the Spanish tax authorities, but this policy has recently changed as confirmed by the Spanish National Tax Associations.

What are the penalties on Spanish SII?

Penalties for non-compliance are high. The following categories apply:

  • No SII reporting: 1% of the Spanish annual turnover. In case no data is reported to the Spanish tax authorities under the new scheme, the highest penalty applies. This is the case for businesses who have not implemented any solution on Spanish SII yet. The minimum amount in this category is € 600.
  • Late reporting in the Spanish SII: 0.5% of the missed amounts, with a minimum of €300 and maximum of €6,000 per quarter. These limits take into account all tax penalties applicable in one quarter.
  • Wrong or incorrect information reported: 1% of the misreported data, with a minimum of €150 and maximum of €6,000.
  • Errors or omissions in the Book of certain intra-Community transactions and Book of investment goods: Fixed penalty of € 150.


Spanish Tax Associations and local media confirmed that most penalties applied so far focus on those businesses who did not implement any solution to report their SII data.

In addition to the above penalties, Spanish authorities already have a practical limitation on VAT deduction whenever the input VAT amounts in your VAT return did not match the input VAT in your SII ledgers. We expect this approach to be extended to output VAT and other non-taxable transactions such as intra-Community supplies or exports.

Find the right solution on Spanish SII

Most businesses have been reporting their SII invoice data correctly as per the given deadlines. After two years since the go-live of Spanish SII, there is an opportunity for those businesses to implement a more cost-effective and robust solution to report the SII data. Marosa has developed a web-based fully automated solution with multiple add-ons such as VAT return preparation, reconciliation options for your SII, ledgers and VAT return information and possible manual adjustments from the platform. You can implement this solution with the same file that you are currently using with your current service provider.

Contact our SII team for more information about our SII solution.

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