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Practical Handbook VAT 2022

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.These registers must contain the information on the transactions carried out during this period that must be entered in the register books in accordance with the provisions of Articles 63.3, 64.4 and 66.3 of the VAT Regulation for the persons and entities other than those referred to in Article 62.6 of the same Regulation.

This information must be provided identifying that these 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.