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VAT practical manual 2022.

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

Taxpayers who are obliged to keep the Value Added Tax record books through the electronic headquarters of the Tax Agency during the course of the year, must send all the billing records of the operations carried out since the beginning of that same exercise. These records must contain information on the operations carried out during this period that must be recorded in the record books in accordance with the provisions of articles 63.3, 64.4 and 66.3 of the VAT Regulations for the different persons and entities referred to in article 62.6 of the same Regulation.

This information must be provided identifying that these are operations corresponding to the period of time immediately prior to the inclusion of the SII, for which a specific key will be used according to the specifications included in Annex I of Order HFP /417/2017, May 12.

The period for submitting information prior to inclusion in the SII will be from the date of inclusion until the end of the year.

Regarding the Investment Property Record Book, taxpayers who are obligated to SII during the year must include the entries corresponding to the entire year.

They must also include the operations corresponding to the entire year with respect to the information provided annually.