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2022 Report

4.3.4. Immediate disclosure of information (SII)

On July 1, 2017, the VAT management system began to be applied, based on the Immediate Supply of Information (SII). This system, mandatory for certain taxpayers and optional for the rest, represented a radical transformation in tax processing, both from the point of view of assistance and control.

The following new features have been introduced during 2022: new VAT rate of 5% for certain deliveries of electrical energy; new VAT rate at 0% in relation to certain essential goods; allow entry of VAT invoices with the new equivalence surcharges of 0% and 0.62%; SII calculation modifications for preparation of pre-303 aggregate books based on previous modifications; Web service for querying Added Books (LL.AA.) in the SII. In addition, developments have been made to exchange SII 2018 information with the Basque Tax Authorities and progress has been made in developments to enable the implementation of a daily exchange of invoices in 2023.