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

Taxpayers who are required to keep VAT registration books through the Tax Agency's electronic office during the year must submit all the billing records for transactions carried out since the beginning of that year. 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 by identifying that these are operations 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 included in Annex I of Order HFP /417/2017, of May 12.

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

Regarding the Investment Assets Registry Book, taxpayers who are obliged to SII during the year must include the annotations corresponding to the entire year.

They must also include the operations corresponding to the entire financial year with respect to the information provided on an annual basis.