Since July 1, 2017, companies that declare their VAT on a monthly basis can send the information from their registration books to the Tax Agency electronically. Refers to the companies that declare VAT monthly are large companies with a turnover of more than six million euros, groups of entities and businesses registered in REDEME.
More about the taxpayer's obligation is as follows.
What does the Immediate Information Supply system - SII in Spain represent?
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1623
Content accuracy validation date:
08.03.2022
Content accuracy validation time:
08:01h
Taxpayers are obliged to carry through the electronic headquarters of the AEAT (TA), by means of the electronic supply of billing records, the following Record Books:
- Record Book of Issued invoices/receipts
- Record Book of Received invoices/receipts
- Record Book of investment goods
- Record Book of certain Intra-Community Operations
- Record Book of Amounts in Metallic
Immediate Information Supply system (SII) is designed for a massive treatment of information. The use of web services as the main means of interaction. The system supports up to 10,000 invoices/receipts records for each shipment, with a fast response times-monthly limit of shipment established by AEAT (TA).
More precisely, each time a shipment is made, both the taxpayer's computer system and that of the AEAT (TA) have to carry out previous infrastructure tasks (establishment of communication, processing of the XML message, synchronization of servers, identification, etc.) before it starts actually processing each invoice/receipt. In addition, after the invoice/receipt has been processed, the same operations must be carried out to send and process the response.
In the terms of issuing receipts/invoices, a taxpayer can use different platforms and service providers to submit invoices/receipts. All registration submitted must have a unique key composed of tax identification number (NIF), invoice/receipt serial number, issue date
The use of the services requires having an electronic certificate admitted by the Tax Agency installed on the computer from which the information is sent. Sending information can be made by the taxpayer, his attorney for this process or a social partner, who must have a recognized electronic certificate
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Author: -----------
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Fiscalization in Spain: is it allowed to have a pre-billing (draft) of invoices and billing records before generating an invoice or billing record?
Spain
Author: Nikolina Basić
Spain’s Royal Decree 1007/2023 clarifies that computerized invoicing systems (SIF) may generate pre-invoices or proforma invoices, but these must be fully integrated with the official invoice issuance system. All preparatory documents must be preserved, directly linked to the final invoices, and remain traceable even if no final invoice is issued. Read more
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The Spanish tax administration launched an inspection campaign regarding VeriFactu compliance.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
The Spanish Tax Agency has launched an inspection campaign targeting dual-use invoicing software ahead of the July 29, 2025 Verifactu compliance deadline, emphasizing its crackdown on tools that enable invoice manipulation. From July 30 onward, all new or updated invoicing software must fully comply with Verifactu standards, with non-compliance risking fines of up to €150,000. Regarding deadlines... Read more
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Spain
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Under Spain’s Royal Decree 1007/2023 and Article 29.2.j) of the LGT, billing system producers (SIF) must comply with new certification requirements, including detailed disclosures about their software and company. To support this, the Spanish Tax Agency (AEAT) has published example templates to guide producers in submitting proper declarations. Read more
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Billing record retention under the VERI*FACTU System-clarification
Spain
Author: Nikolina Basić
A recent clarification on VERI*FACTU confirms that invoice records are immediately submitted to Spain’s Tax Agency (AEAT) for secure, unalterable storage, eliminating a strict legal obligation for businesses or developers to retain separate copies. However, as not all invoice details—such as individual billing lines—are captured in the system, companies may still choose to retain full copies for internal and operational purposes. Read more
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