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2026

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Additional information

It will be displayed for the following fields.

The information to be displayed will be the following:

  1. Box 59. Intra-Community supplies of goods and services

    The calculation for this box is the sum of the following data declared by the taxpayer in their SII issued invoice register books:

    1. All those operations that are recorded as deliveries of goods subject and exempt according to article 25 (code E5).

    2. All those operations that appear as deliveries of goods subject and exempt due to exemption "other" (E6) or without completing anything in the "cause" box corresponding to the year, as well as the period, and in which the NIF of the recipient of the operation is a valid VAT NIF.

    3. Operations that meet the following requirements:

      • Transactions declared as services provided to the SII.

      • Marked as not subject and with the amount entered in the field “AMOUNT NOT SUBJECT TO LOCATION RULES”

      • That the NIF of the recipient of the operation is a valid VAT NIF.

    You can view the details of the calculations performed in the link available in the section located on the right margin, click on "Additional Information".

    You can view the corresponding invoices in the link in the "AMOUNT" column of the Aggregated Books.

  2. Box 60. Exports and similar transactions

    The calculation for this box is the sum of the following data declared by the taxpayer in their SII issued invoice register books:

    - Taxable base of the operations identified as subject and exempt under Article 21(E2), 22(E3), 23 and 24 (E4) as well as the reason for exemption "other" (E6) or without completing anything in the "cause" box corresponding to the year, as well as the period, and in which the special scheme key of the operation is 02. Export or 05. Special regime for travel agencies.

    This amount will be increased by the taxable bases corresponding to the refunds made as exports carried out under the travelers' scheme. That is, keys A5 and A6, with special regime key 02 and subject and not exempt.

    You can view the details of the calculations performed in the link available in the section located on the right margin, click on "Additional Information".

    You can view the corresponding invoices in the link in the "AMOUNT" column of the Aggregated Books.

  3. Box 120. Transactions not subject to location rules except those included in box 123

    The calculation for this box is the sum of the following data declared by the taxpayer in their SII issued invoice register books:

    - Taxable base of ALL operations not subject to location rules that are not covered by the OSS nor should be included in box 59.

    You can view the details of the calculations performed in the link available in the section located on the right margin, click on "Additional Information".

    You can view the corresponding invoices in the link in the "AMOUNT" column of the Aggregated Books.

  4. Box 122. Transactions subject to reverse charge

    The calculation for this box is the sum of the following data declared by the taxpayer in their SII issued invoice register books:

    - Taxable base for supplies of goods and services carried out in which there is reverse charge.

    You can view the details of the calculations performed in the link available in the section located on the right margin, click on "Additional Information".

    You can view the corresponding invoices in the link in the "AMOUNT" column of the Aggregated Books.

  5. Box 123. Transactions not subject to location rules covered by special one-stop shop schemes

    The calculation for this box is the sum of the following data declared by the taxpayer in their SII issued invoice register books:

    - Taxable base of ALL operations not subject to location rules covered by the OSS.

    You can view the details of the calculations performed in the link available in the section located on the right margin, click on "Additional Information".

    You can view the corresponding invoices in the link in the "AMOUNT" column of the Aggregated Books.

  6. Box 124. Transactions subject to and covered by the special single window schemes

    The calculation for this box is the sum of the following data declared by the taxpayer in their SII issued invoice register books:

    - Taxable base of ALL operations subject to and covered by the OSS.

    You can view the details of the calculations performed in the link available in the section located on the right margin, click on "Additional Information".

    You can view the corresponding invoices in the link in the "AMOUNT" column of the Aggregated Books.