1. Implementing Financials for EMEA
  2. Submission Message Data Variations – Received Invoices Register

Submission Message Data Variations – Received Invoices Register

This section discusses how to handle submission of message data variations related to Received Invoices Register.

Deferred VAT (Tax Point Basis = Payment)

For invoices with deferred tax for which the tax point basis is payment, you must report all related payments. The submission process automatically produces the payments message file along with the invoices message, reporting any payments for your invoices with deferred tax, which fall in the specified date range for that run.

Important: Deferred VAT tax transaction lines must be assigned ‘07’ in special regime specification. If a submitted transaction is assigned a value other than ‘07’, when a payment for this transaction is submitted, the payment record may be rejected.

Invoices of Domestic Suppliers

The message has these values in the detail blocks: Third Party Identification Information: Taxpayer Id, Third Party Name Invoice Header Details: Invoice Date, Invoice Number, Invoice Type, Original Invoice number (in case of substitution invoice), Special Regime Code(*) Invoice Line Details: (Grouped by tax rate) Line amount (taxable amount), tax rate, tax amount (*) If you assigned one of your custom special regime codes to your invoice, the first value is printed as the primary special regime. The second value and the third value are printed as the additional regimes in the message. NOTE: If you entered more than three values in your user-defined special regime code, the process picks only the first three values. Here’ the related section of the message:

<siiLR:IDFactura> 
                    <sii:IDEmisorFactura> 
                        <sii:NIF>12345678Z</sii:NIF> 
                    </sii:IDEmisorFactura> 
                    
                    <sii:NumSerieFacturaEmisor>OVS_AP_AUG_010</sii:NumSerieFacturaEmisor> 
                    <sii:FechaExpedicionFacturaEmisor>15-08-
                        2016</sii:FechaExpedicionFacturaEmisor> 
                </siiLR:IDFactura> 
                <siiLR:FacturaRecibida> 
                    <sii:TipoFactura>F1</sii:TipoFactura> 
                    
                    <sii:ClaveRegimenEspecialOTrascendencia>07</sii:ClaveRegimenEspecialOTrascendencia> 
                    <sii:ImporteTotal>1160</sii:ImporteTotal> 
                    <sii:DescripcionOperacion>Deferred 
                        VAT</sii:DescripcionOperacion> 
                    <sii:Aduanas> 
                        <sii:FechaRegContableDUA>15-08-
                            2016</sii:FechaRegContableDUA> 
                    </sii:Aduanas> 
                    <sii:DesgloseFactura> 
                        <sii:DesgloseIVA> 
                            <sii:DetalleIVA> 
                                <sii:TipoImpositivo>16</sii:TipoImpositivo> 
                                <sii:BaseImponible>1000</sii:BaseImponible>                         
                                <sii:CuotaSoportada>160</sii:CuotaSoportada> 
                            </sii:DetalleIVA> 
                        </sii:DesgloseIVA> 
                    </sii:DesgloseFactura> 
                    <sii:Contraparte> 
                        <sii:NombreRazon>ES Supplier 2017</sii:NombreRazon> 
                        <sii:NIF>12345678Z</sii:NIF> 
                    </sii:Contraparte> 
                    <sii:FechaRegContable>15-08-2016</sii:FechaRegContable> 
                    <sii:CuotaDeducible>160</sii:CuotaDeducible> 
                </siiLR:FacturaRecibida>

17.3 Domestic Reverse Charge

If you have invoices that are subjected to reverse charge from your domestic suppliers, the XML message prints the invoice and tax amounts in a different block as follows: 

<sii:DesgloseFactura> 
                  <sii:InversionSujetoPasivo> 
                     <sii:DetalleIVA> 
                        <sii:TipoImpositivo>21</sii:TipoImpositivo> 
                        <sii:BaseImponible>1200.00</sii:BaseImponible> 
                        
<sii:CuotaSoportada>252.00</sii:CuotaSoportada> 
                     </sii:DetalleIVA> 
                  </sii:InversionSujetoPasivo> 
               </sii:DesgloseFactura>

17.4 Invoices of Intra-EU Suppliers

The message contains these values in the detail blocks:

  • Third Party Identification Information: Tax Registration Number(*), Third Party Name

    (*) Value entered at party tax registration (if set as default registration) or party tax profile

  • Invoice Header Details: Invoice Date, Invoice Number, Invoice Type, Original Invoice number (in case of substitution invoice), Special Regime Code(**)

    (**) This is a line level information for your invoices, however, SII reporting assumes that all lines of your invoice will have the same special regime code and requests this information to be reported at invoice header level.

  • Invoice Line Details: (Grouped by tax rate) Line amount (taxable amount), tax rate, tax amount
  • Intra-EU Zero Rate (tax rates that are associated as S2 – Subject Not Exempt – Reverse Charge)
  • Offset Tax or Self Assessed Tax

    The process determines the Intra-EU reverse charge reporting if:

    • Tax is associated to S2 or Offset Tax/Self assessed tax and
    • First 2 characters of the Tax Registration Number is one of the EU member state country codes.

Intra-EU reverse charge is printed in the normal block as follows: 

<sii:DesgloseFactura> 
                  <sii:DesgloseIVA> 
                     <sii:DetalleIVA> 
                        <sii:TipoImpositivo>21</sii:TipoImpositivo> 
                        <sii:BaseImponible>1200.00</sii:BaseImponible> 
                        
<sii:CuotaSoportada>252.00</sii:CuotaSoportada> 
                     </sii:DetalleIVA> 
                  </sii:DesgloseIVA> 
               </sii:DesgloseFactura>

17.5 Invoices from Suppliers Outside of EU

Invoices from foreign suppliers are represented with the ID value for the corresponding ID type. The ID type is ‘Passport Number’ for the supplier in this example: 
<sii:IDOtro> 
                     <sii:CodigoPais>MX</sii:CodigoPais> 
                     <sii:IDType>03</sii:IDType> 
                     <sii:ID>G11223345</sii:ID> 
                  </sii:IDOtro> 
 
… 
 
<sii:Contraparte> 
                  <sii:NombreRazon>Rafael Garcia</sii:NombreRazon> 
                  <sii:IDOtro> 
                     <sii:CodigoPais>MX</sii:CodigoPais> 
                     <sii:IDType>03</sii:IDType> 
                     <sii:ID>G11223345</sii:ID> 
                  </sii:IDOtro> 
               </sii:Contraparte>

17.6 Summary Invoices – Type F4

If your invoice is of type F4, you’re expected to enter the last invoice number in the GDF field. The invoice number is used as the first invoice number for the summary invoice. Here’s an example: 
</sii:IDEmisorFactura> 
               
<sii:NumSerieFacturaEmisor>AP031</sii:NumSerieFacturaEmisor> 
               
<sii:NumSerieFacturaEmisorResumenFin>AP039</sii:NumSerieFacturaEmisorR esumenFin> 
               <sii:FechaExpedicionFacturaEmisor>11-03-
2016</sii:FechaExpedicionFacturaEmisor> 
            </siiLR:IDFactura> 
            <siiLR:FacturaRecibida> 
               <sii:TipoFactura>F4</sii:TipoFactura>

For more information, see the Suppliers section.