News 2017

Draft Order regulating the regulatory specifications and techniques for developing the SII

A new section of "Regulations pending" has been incorporated within the "Regulations" that includes the Draft order regulating the regulatory and technical specifications for developing the management of the Value Added Tax Record Books through the E-Office of the Tax Agency, established in article 62.6 of the Value Added Tax Regulation, and modifying Order EHA/1274/2007, of 26 April, approving Form 036 "Census tax return of registration, modification and cancellation in the census of entrepreneurs, professionals and withholders" and Form 037 "Simplified census tax return of registration, modification and cancellation in the census of entrepreneurs, professionals and withholders", Order EHA/3111/2009, of 5 November, approving Form 390 "Annual tax return-summary of Value Added Tax" and the Value Added Tax Form 303 "Value Added Tax, Self-Assessment", approved by Order EHA/3786/2008, of 29 December, and Form 322 "Individual monthly self-assessment of the Special Regime for Groups of companies", approved by Order EHA/3434/2007, of 23 November.

This Draft Order was published on 6 February 2017 in order to comply with the hearing and public information procedure. Contributions may be sent until February 28, 2017 to reglas.sgtt@correo.aeat.es .