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Practical Handbook VAT 2021

Those obliged to use SII in the course of the financial year

Taxable persons who are obliged to keep the Value Added Tax registry books through the Tax Agency's Electronic Headquarters during the course of the financial year, must send all the invoicing records of the transactions carried out from the beginning of that same financial year.In the case of entities other than those referred to in Article 62.6 of the VAT Regulation, the content of the books for that period prior to inclusion in the SII, shall be as provided for in Articles 63.3, 64.4 and 66.3 of the said Regulation.

This information must be provided identifying that they are transactions corresponding to the period of time immediately prior to the inclusion of the SII, for which a specific code will be used in accordance with the specifications set out in Annex I of the Order HFP/417/2017, of 12 May.

The deadline for submitting information prior to inclusion in the SII is from the date of inclusion until the end of the financial year.

With regard to the investment goods register, taxable persons who become liable to SII in the course of the financial year must include the entries corresponding to the whole financial year.

They shall also include transactions for the full year in respect of the information provided on an annual basis.