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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.11.1 To whom does it apply?

The VAT management system, based on the maintenance of the Tax Record Books through the electronic headquarters of the Tax Agency through the quasi-immediate supply of billing records, will be applied compulsorily for all those taxpayers whose obligation to self-assess VAT is monthly:

  • Large Businesses (turnover of over €6,010,121.04)

  • VAT Groups

  • Registered in the REDEME (Monthly Refund Registry of VAT )

Without altering the settlement period, the employer may choose to apply it voluntarily. The option to apply the SII must be made during the month of November prior to the start of the calendar year in which it must take effect by submitting form 036 or, if the activities had started in the current year, by submitting the declaration of commencement of the activity. The option will be extended in subsequent years as long as it is not renounced, which must be done in the census declaration of the month of November prior to the calendar year in which it must take effect.

SII Virtual Assistance Tools