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

5.11.2 What it consists of

The SII basically consists of the electronic provision of billing records, members of the VAT Registry Books. To do this, the billing details must be sent to the Tax Agency electronically (using web services based on the exchange of XML messages, or where appropriate, by using a web form), with whose information the different Registration Books will be configured, practically in real time. It is not a question of sending specific invoices to taxpayers.

In the case of simplified invoices , issued or received, they may be grouped, provided they meet certain requirements, and the billing records of the corresponding summary entry may be sent.

Billing records must be sent within the following time periods:

  1. Invoices Issued : four calendar days from the date the invoice is issued, unless the invoices are issued by the recipient or by a third party, in which case, this period will be eight calendar days. In any event, the supply of goods or services must be carried out before the 16th of the month in which the Tax on the transaction that is to be recorded accrues.

  2. Invoices Received : four calendar days from the date on which the accounting record of the invoice is made and, in any case, before the 16th of the month following the settlement period in which the corresponding operations have been included.

    In the case of import operations, the four calendar days must be counted from the date on which the accounting record of the document in which the quota settled by customs is recorded is produced and in any case before the 16th of the month following the end of the period to which the declaration in which they have been included refers.

  3. Intra-Community Operations : four calendar days , from the moment of commencement of the shipment or transport, or where appropriate, from the moment of receipt of the goods to which they refer.

  4. Investment Property Information : within the filing deadline for the last settlement period of the year (until January 30).

  5. The information corresponding to the corrective invoices issued and received, within four calendar days from the date on which the invoice is issued or recorded in the accounting records, respectively. However, in the event that the correction results in an increase in the amount of the fees initially deducted, the deadline will be that provided for in letter B) above for invoices received.

When calculating the four-day period, Saturdays, Sundays and national holidays will be excluded.

Taxpayers who are obliged to keep the VAT Record Books through the Electronic Headquarters of the Tax Agency from a date other than the first day of the year, will also be obliged to send the records of billing corresponding to the period of time prior to the inclusion, corresponding to the same year in which the aforementioned inclusion occurs. The deadline for submitting the billing records corresponding to this period will be between the date of inclusion and December 31 of the year in which it occurs.