1. Country-Specific Features
  2. Spain Help Topics
  3. Spain Tax Topics For Accounts Without SuiteTax
  4. Spain Online VAT Register

Spain Online VAT Register

The Immediate Supply of Information (SII) changes the current VAT management system in Spain. Starting July 1, 2017, companies are required to electronically submit invoices issued and received to the Spanish tax authority through the AEAT online system. To learn more about how to submit the reports online, refer to the information available on the Spanish tax authority’s website.

Important:

For the period from January to June 2017, you need to make a retroactive submission before December 31, 2017. This is to ensure that the tax authority has records for the full year. No changes are required to any of these records, but you should make sure that the VAT IDs on the customer and vendor records are present.

SII is required for anyone that currently files the VAT return every month, or where the business has an annual turnover above 6 million Euros. This requirement extends to VAT group and, in effect, replaces the monthly VAT return.

Using the Tax Audit Files SuiteApp, you can generate the following reports in the XML format, as specified by the Spanish tax authority:

Spain Issued Invoices

This report contains the output VAT transactions, including domestic sales, and EU sales and exports. Transactions will include sales invoices and cash sales.

Spain Issued Invoices - Error Correction

This report contains invoices issued that were included in a previous submission, but were registered with errors. Generate this report after correcting the errors on affected transactions. Transactions will include sales invoices and cash sales.

Spain Issued Invoices - Amending Transactions

This report includes adjustments that were applied to issued invoices. Transactions will include credit memos, cash refunds, and journal entries.

Spain Received Invoices

This report contains the input VAT transactions, including domestic purchases, and EU purchases and imports. Transactions include vendor bills, cheques, and credit card charges.

Spain Received Invoices - Error Correction

This report contains invoices received that were included in a previous submission, but were Registered with Errors. Generate this report after correcting the errors in the affected transactions. Transactions include vendor bills, cheques, and credit card charges.

Spain Received Invoices - Amending Transactions

This report includes adjustments that were applied to received invoices. Transactions include vendor credits, credit card refunds, and journal entries.

Spain Cash Collections

This report contains cash collections received by the taxpayer that have exceeded 6,000 Euros from the same customer on an annual basis. Transactions include customer payments, cash refunds, cash sales, customer deposits, and customer refunds. This report is to be submitted annually.

Spain Investment Goods Register

This report contains the fixed assets transactions subject to a pro rata and for which the taxpayer will not have full entitlement to recover VAT. Transactions will include vendor bills, cheques, and credit card charges that are reported in Invoices Received with CG-ES, IG-ES, and EIG-ES tax codes. This report is to be submitted annually.

Specific Intra-Community Transactions

This report includes selected receivable, payable, and credit card charges transactions based on the intended use of the goods, as listed in a series of articles in the Law of VAT (art. s 2 and 9).

Spain Issued Invoices - Corrected Amending Transactions

This report contains adjustments to issued invoices that were included in a previous submission, but were registered with errors. Generate this report after correcting the errors in the affected transactions. Transactions include credit memos, cash refunds, and journal entries.

Spain Received Invoices - Corrected Amending Transactions

This report contains adjustments to received invoices that were included in a previous submission, but were registered with errors. Generate this report after correcting the errors in the affected transactions. Transactions include vendor credits, credit card refunds, and journal entries.

For more information about generating the required reports, see Generating the Spain VAT Register Reports.

Note:

For the period from July to December 2017, taxpayers can submit the required information within 8 days (excluding weekends and holidays) of recording it in NetSuite. After the specified period, the reports must be submitted within four days (excluding weekends and holidays).

Prerequisites

The following SuiteApps are required to generate the Spain VAT register information:

For more information, see Installing a Bundle.

Limitations

General Notices