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, you should download a report from the Spanish tax authorities website using the digital certificate of the company or the certificate of the person who submitted this data on behalf of the company.
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:
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: