12.22.22
Spanish tax authorities release updated SII technical documentation
The technical documentation of the Suministro Inmediato de Informacion (SII), otherwise known as Spain’s immediate electronic reporting system for VAT in Spain, has been updated by Spanish tax authorities.
Among the changes, adjustments have been made to benefit’s margin by adding the value AJ in the register of issued invoices. The new validations and errors which come with this new code have also been implemented in this updated version. The amendments will be effective from 1 January 2023.
The documentation can be accessed via the following link:
https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G417.shtml
Browse Spain updates
Reduced VAT extension on food products
- VAT/G(S)ST rate information
Draft Royal Decree publication outlining further B2B e-invoicing arrangements
- Mandate information
VAT reduction for specific goods
- VAT/G(S)ST rate information
The Basque Territory – Gipuzkoa
- Mandate information
Further application of the reverse charge
- Country updates
VAT and indirect tax measures in State Budget 2023
- VAT/G(S)ST rate information
Extension of reverse charge application
- Country updates
Introduction of Plastic Packaging Tax (PPT)
- Other applicable taxes
Documentation for IT billing systems
- Mandate information
Introduction of new website tool
- Country updates
Update on B2B mandatory e-invoicing
- Mandate information
VAT gas reduction
- VAT/G(S)ST rate information
Update on mandatory B2B e-invoicing
- Mandate information
Introduction of the plastic tax
- Other applicable taxes
Delay for certified software usage
- Mandate information
Requirement for certified software
- Mandate information
Extension of reduction for VAT on electricity
- VAT/G(S)ST rate information