Specific services for SII (Immediate Supply of Information)Skip information index
Collective Pre303/LLAA New
Taxpayers in SII, either on a mandatory or voluntary basis, with the exception of those that:
pay under some special system:criteria of cash, travel agencies, used goods, art objects, antiques and collectibles, investment gold or groups.
apliquen la prorrata especial o tengan sectores diferenciados de actividad.
The recipients of transactions under the special cash-based system may view their aggregated books, but they must verify the amounts to be included in the VAT self-assessment according to their payment flows.