{"id":6007,"date":"2017-02-07T15:45:06","date_gmt":"2017-02-07T15:45:06","guid":{"rendered":"https:\/\/www.apen.es\/?p=6007"},"modified":"2025-03-04T11:18:25","modified_gmt":"2025-03-04T11:18:25","slug":"que-es-el-sistema-de-suministro-inmediato-de-informacion-sii","status":"publish","type":"post","link":"https:\/\/www.apen.es\/en\/blog\/que-es-el-sistema-de-suministro-inmediato-de-informacion-sii\/","title":{"rendered":"What is the Immediate Information Supply System (SII)?"},"content":{"rendered":"

The SII is a new way to manage VAT online. After each invoice, we will have to electronically submit to the Tax Agency, within a maximum of 4 business days, the details of the invoices issued and received.
 <\/p>\n\n\n\n

When will it come into effect?<\/h2>\n\n\n\n

 
According to Royal Decree 596\/2016 of December 2, the new system will come into force on July 1, 2017.
 <\/p>\n\n\n\n

Who will be affected by this new system?<\/h2>\n\n\n\n

 
The new regulations will affect approximately 62,000 companies, representing 801% of transactions in the Spanish economy. The affected companies will be all those with a turnover exceeding \u20ac6 million, taxpayers registered under the monthly VAT refund scheme (REDEME), taxpayers under the special VAT group scheme, and all companies that choose to join the initiative.
 <\/p>\n\n\n\n

More information and legal certainty<\/h2>\n\n\n\n

 
At the Spanish Tax Agency's (AEAT) online portal, taxpayers will have access to two ledgers: one "declared" and the other "verified," containing information from third parties within the system or from the Tax Agency's own database. The resulting tax data will be a useful tool for preparing tax returns, reducing errors through simplification and increasing legal certainty.
 <\/p>\n\n\n\n

Reduction of direct loads<\/h2>\n\n\n\n

 
Formal obligations are reduced by eliminating the obligation to submit information returns corresponding to forms 347 (information from third parties), 340 (operations in ledgers) and 390 (annual VAT summary).
 <\/p>\n\n\n\n

Selective and rapid verification<\/h2>\n\n\n\n

 
Because the Tax Agency receives transaction information virtually in real time, it can anticipate audits, streamlining tax control and refunds. When both the client and supplier use this system, this will be even easier, as their information will be cross-referenced.
 <\/p>\n\n\n\n

Longer deadline for VAT settlements<\/h2>\n\n\n\n

 
The deadline for submitting periodic settlements is extended by ten days.
 <\/p>\n\n\n\n

Click here to download the complete guide.<\/a><\/h2>","protected":false},"excerpt":{"rendered":"

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