VAT.VAT record booksSII
General data
Designation
VAT.VAT record booksSII
Type of procedure
Taxation
Subject
Taxes
Object
New obligation to keep VAT registration books through the AEAT electronic office, derived from the provisions of Article 164.1.4 of Law 37/1992, of 28 December, on VAT, and Royal Decree 596/2016, of 2 December, for the modernisation, improvement and promotion of the use of electronic means in the management of Value Added Tax.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Electronics/Telematics.
Documentation
XML files for submission of billing records
Phases of the procedure/service
No specific processing steps
Forms
Resolution deadline
It does not have
Resolution body
Tax Agency
Resources
No appeal is admissible
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Processing regulations
- Order HFP/417/2017 of 12 May,
regulating the regulatory and technical specifications that develop the keeping of Value Added Tax registry books through the Electronic Headquarters of the State Tax Administration Agency established in article 62.6 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of 29 December, and amending other tax legislation (BOE of 15-May-2017)
- Order HAC/1089/2020 of 27 October,
amending Order HFP/417/2017, of 12 May, which regulates the regulatory and technical specifications that develop the keeping of Value Added Tax registry books through the electronic office of the State Tax Administration Agency established in Article 62.6 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of 29 December, and amending other tax regulations (BOE of 24-11-2020).
Basic Regulations
- Law 37/1992 of 28 December 2003,
of Value Added Tax.(BOE of 29-December-1992)
- Royal Decree 596/2016 of 2 December 1992,
for the modernisation, improvement and promotion of the use of electronic means in the management of Value Added Tax, which amends the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of 29 December, the General Regulations on actions and procedures for tax management and inspection and for the development of the common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July, and the Regulations governing invoicing obligations, approved by Royal Decree 1619/2012, of 30 November (BO of 06-December-2016).