Legislative Update for Online VAT Reporting for Spain

You can use new tags and values in Online VAT Reporting for Spain related to customers, agreements, and legal representative information.

This feature allows the Tax Authority to accept the tax information of an Uncertified Client with 07 code and the customer details can be updated after the customer is certified. This 07 code from the Customer Code field was missing from the SII XML Online VAT Reporting for Spain after the latest changes in the legislation.

The 'numregistroacuerdofacturacion' (Billing agreement number) that the customer has with a third party and the local tax authority is required for these reports:

• Issued Invoices
• Received Invoices
• Investment Goods (Refer Annual Online VAT Reporting for Spain)
• Selected Intra EU Transactions Register

The Customer Code field includes a new code: 07 that indicates Uncertified Client. When the customer is uncertified, the Company sends this code to the Tax Authority so that the customer can be certified in the future. The Tax Authority accepts the tax information with errors, allowing you to update the customer details in a future without any changes. This code was not available previously.