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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 criterion
    • used goods, art objects, antiques and collectibles, under the regime of determination of the tax base by global margin
    • investment gold
    • groups

  • apply the special proportion or have differentiated 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, art objects, antiques and collectibles, under the regime of determining the tax base operation by operation, will have access to the Aggregate Books as long as they register these operations. indicating in a differentiated manner the base data (margin), type and quota, in addition to the total invoice amount.