News 2020
Skip information index11-24-2020 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 that make up the XML registration and modification messages to make it possible for business owners and professionals covered by the immediate provision of information to comply with the registration obligations derived from an agreement for the sale of goods. in storage through the AEAT electronic headquarters from January 1, 2021.
Additionally, through 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 record book of invoices received to identify, optionally, the fees borne by the acquisition or import of investment 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 the private entities or establishments of a social nature referred to in article 20 are applicable, are equal. Three of Law 37/1992, which are included in the immediate provision of information, with the obligations of the same entities that have the obligation to present form 347.