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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 details of electronic invoicing must be sent to the Tax Agency (through web services based on the exchange of XML messages, or, where applicable, through the use of a web form), with which information they will be configured, practically in real time, the different Registry Books. It is not about sending specific invoices from 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.

The sending of billing records must be carried out within the following deadlines:

  1. Invoices Issued : four calendar days from the issuance of the invoice, except in the case of invoices issued by the recipient or a third party, in which case, said 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 occurs and, in any case, before the 16th of the month following the settlement period in which the operations have been included corresponding.

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

  3. Intra-community Operations : four calendar days , from the moment of the beginning of the expedition or transportation, or, where applicable, from the moment of receipt of the goods to which they refer.

  4. Information on Investment Assets : within the submission period of the last settlement period of the year (until January 30).

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

When calculating the period of four calendar days, Saturdays, Sundays and declared 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 to send the billing records corresponding to this period will be between the day of inclusion and December 31 of the year in which it occurs.