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Specific services for SII (Immediate Supply of Information)

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Collective Pre303-LLAA New

Collective Pre303 / LLAA New

Taxpayers in SII , whether mandatory or voluntary, with the exception of those who:

  • pay taxes under one of the following special regimes

    • cash basis
    • used goods, works of art, antiques and collectibles, under a regime of determining the tax base by global margin
    • investment gold
    • groups

  • apply the special apportionment or have different sectors of activity.

Recipients of operations under a special cash basis regime will be able to view their aggregated books, but must verify the amounts to be included in the VAT self-assessment based on their payment flows.

Taxpayers under the special regime for travel agencies and under the special regime for used goods, works of art, antiques and collector's items, under the regime for determining the tax base operation by operation, will have access to the Aggregate Books provided that they record these operations indicating in a differentiated manner the data of base (margin), rate and rate, in addition to the total invoice amount.