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Specific services for SII (Immediate Supply of Information)

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Collective Pre303/LLAA New

Collective Pre303/LLAANew

Taxpayers in SII, either on a mandatory or voluntary basis, with the exception of those that:

  • are subject to one of the following special schemes

    • cash basis
    • second-hand goods, works of art, antiques and collectors' items under the system for determining the taxable amount by the flat rate margin
    • investment gold
    • groups

  • apply the special pro rata or have differentiated sectors of activity.

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 self-assessment of VAT according to their payment flows.

Taxpayers under the special regime for travel agencies and under the special regime for second-hand goods, objets d'art, antiques and collectors' items, under the regime for determining the taxable base on a transaction-by-transaction basis, will have access to the Aggregate Books provided that they record these transactions, indicating separately the data on the base (margin), rate and quota, in addition to the total amount invoiced.