Low-value tax returns, H7, modifications in the Canary Islands
From 15/11/2021, the following modifications will be made.
Low-value tax returns, H7, in the Canary Islands.
The exporter's identifier shall be mandatory when:
1. The exporter's country is "ES" and,
2. The franchise code is not C08, C35, C36.
3. In these two cases:The identifier CANNOT automatic.
A list of H7 declarations complying with points 1 and 2 above can be obtained from the AEAT's e-Office, by year and month and by exporter.
Please note that the recipient's Tax ID number is compulsory in the Canary Islands.
It will be possible to use the instrumental ID number 89890029A, taking into account:
1. The business name, of this instrumental ID number, must be the business name of the actual recipient.
2. This instrumental ID number is only valid when the character of representation is 3.
3. The valid franchise codes, for declaring an instrumental ID number, are:C07, C08, C35, C36.
The instrumental ID number cannot be used in regions other than the Canary Islands.
From Wednesday 10/11/2021, starting at 8:00 a.m.:it will be possible to test the new modifications in PRE-production.
On 15/11/2021 at 8:00 a.m.:it will be opened in PROduction.