News 2020

24-11-2020 SII: Regulatory and technical specifications that develop the maintenance of VAT registration books through the AEAT electronic headquarters (Order HAC/1089/2020)

The main objective of this order is to approve the functional specifications of the elements comprising the XML registration and modification messages to enable entrepreneurs and professionals covered by the immediate supply of information to comply with the registration obligations arising from an agreement for the sale of goods on consignment through the AEAT Electronic Office as of January 1, 2021.　

Additionally, by this order: 　

- Technical improvements are approved in the regulatory and technical specifications that develop the maintenance of the VAT Record Books through the electronic headquarters of the AEAT established in article 62.6 of the Value Added Tax Regulation, to contribute to the Correct completion of VAT self-assessments. 　

In this way, a mark is added to the register of invoices received to identify, on an optional basis, the fees incurred for the acquisition or importation of capital goods. 　

Also in the record book of invoices received, the necessary fields are entered so that, in the event that the taxpayer decides to deduct the input VAT in a period subsequent to the registration period, they can, optionally, indicate it, as well as the year and period in which who will exercise the right to deduct.　

- The obligations of those entities to which Law 49/1960, of July 21, on horizontal property, and of the private entities or establishments of a social nature referred to in article 20 are applied are equated. Three of Law 37/1992, which are included in the immediate supply of information, with the obligations of the same entities that have the obligation to submit form 347.