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General information

We inform you about general SII issues as well as frequently asked questions by entrepreneurs

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Methods for the provision of billing records

From 1 July, the new VAT management system comes into force, based on the Immediate supply of Information (SII) through the E-Office of the Tax Agency 　

Billing records can be supplied in your own name (by the owner of the billing records) or on behalf of third parties (by an authorised representative or a social partner).　　

  • Supply of billing records under SII by authorised persons:　

Information about methods to grant representative powers is available at:　

Registration of representative powers

Methods to grant representative powers will be:　

1. Representative powers for specific procedures: G4170 and G4171　

2. Representative powers for processes or procedures related to article 46.2 of General Tax Law　

  •  Supply of billing records under SII by social partners:　

Anyone who holds the status of social partner because they have signed the relevant partnership agreement with the Tax Agency or the individual document for joining a social partnership agreement, may supply billing records on behalf of third parties. The owner of the billing records should grant representation by means of the following valid form:

Representation model for the electronic supply of billing records in the Electronic Office of the State Tax Administration Agency (657 KB - pdf )

The social partner should not present this form to the Tax Agency unless it is expressly required.