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Specific services for SII (Immediate Supply of Information)

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Pre303-LLAA Collective

2026 New Collective LLAA

Taxpayers will have access to the Aggregated Books in the SII, either by obligation or voluntarily. with exception of which:

  • 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 pro rata or have differentiated sectors of activity.

  • They have filed a Form 319 during the period.

Recipients of operations under the special cash basis regime may view their aggregated books, but must verify the amounts to be included in the self-assessment of VAT 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.