5.3. Immediate Supply of Information on VAT (SII)
The SII is mandatory for the following VAT taxpayers who have a monthly VAT settlement period:
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Registered with REDEME (Monthly VAT Return Registry)
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Large Businesses (turnover of over €6,010,121.04)
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VAT Groups
Therefore, the loss of the status of a Large Company entails the loss of the obligation to present the record books referred to in article 62.1 of the Value Added Tax Regulation through the electronic headquarters of the State Tax Administration Agency. through the electronic provision of billing records (SII), unless it is registered in the VAT Monthly Refund Registry or is covered by the Special Regime for Groups of Entities in VAT.