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principal / Tax Authorities start sending letters about Spanish SII obligations
Spanish Tax Authorities have already started sending communications to taxpayers required to submit information through the SII system, the real-time VAT reporting obligation in Spain.
The purpose of these communications is to warn businesses about the discrepancies found between the VAT returns and SII reports submitted, as well as highlight the importance of meeting these compliance obligations to avoid possible penalties (reporting period, information provided, content data requirements, etc).
In principle, these letters are only informative so that the data reported in the VAT return is still considered as final. However, it is expected that penalties will start applying in the coming months in connection with these discrepancies and potential gaps in the information reported.
Until this moment, the Spanish tax authorities have taken a flexible approach on the application of penalties regarding the delay in the obligation to report electronically all invoices within the reporting period stated by the SII rules, which will decrease from eight days to four days as from 1 January 2018.
Nevertheless, it seems likely that penalties will apply to those taxpayers who are not complying with the formal requirements or whose reports do not match with the information submitted on the VAT return. That is why when preparing the VAT return, we recommend checking all SII data and reconciling it with the amounts reported in the return so that if there are any differences these can be resolved before sending the data to the Tax Authorities.
If you have not yet submitted your SII invoices, please contact us to get a Spreadsheet template to be populated with your Book of invoices so we can convert it and submit it to the tax authorities with our digital certificate.
In Marosa we can also help you resolving your day a day issues on the Spanish SII. We will explain how to export your SII invoices from the AEAT system and what information you should look at when preparing the VAT returns. Furthermore, we can also review your reports and create a list of actions every month to ensure that all data is reconciled. Please feel free to contact us if you need to re-submit data following your review of information or if you have any questions regarding the SII system.
In the following links you can find additional information published by the Spanish tax authorities about how check if the data submitted have been reconciled by against the data submitted by your suppliers and customers: