Additional Fields for Spain VAT Register Information

To comply with data requirements specified by AEAT (Agencia Estatal de Administración Tributaria) or the Spanish Tax Agency, you must provide the following information in your transactions:

• Customer and vendor details

• Transaction details

Customer and Vendor Details

To generate Spain audit files with correct customer and vendor details, ensure to perform the following actions:

• Ensure that the customer and vendor taxpayer ID or NIF (Número de Identificación Fiscal) exists in the tax agency database.

• Ensure that the VAT ID, customer, and vendor names match the records on the tax agency database.

• For customers and vendors who do not have a registered NIF from AEAT, you must enter the following information in the Financials subtab of a transaction record:

  • Identification Type in the Country of Residence – Select the type of identification you want to associate with this customer or vendor record. For example, select Passport if you want to enter passport details for a customer's record.

  • Identification Number in the Country of Residence – Specify the identification number for the selected identification type. For example, if you selected passport as the identification type, enter the passport number in this field.

  If you have a valid NIF, you are not required to enter information in these two fields.

Transaction Details

Ensure that you complete the details required by AEAT in your transaction records. For information about which fields require completion for the special scheme that applies to your transactions, refer to the information indicated in the AEAT website.

Depending on the special scheme code you select for your transactions, one or more of the following fields may require information.

On supported sales and purchase transaction records, enter the following additional information under the Spain SII Reporting subtab:

• Special Scheme Code or Effect on Invoices – Select the special scheme code on invoices issued. For received invoices, select from the following:

  Special Scheme Code or Effect on Invoices Issued	Code
  General tax regime activity	01
  Export	02
  Activities to which the special scheme of used goods, works of art, antiquities and collectibles (135-139 of the VAT Law)	03
  Special scheme for investment gold	04
  Special scheme for travel agencies	05
  Special cash basis scheme	06
  Operations subject to IPSI / IGIC (Tax on Production, Services and Imports / General Indirect Canary Islands Tax)	07
  Operations subject to IPSI / IGIC (Tax on Production, Services, and Imports / General Indirect Canary Islands Tax)	08
  Invoicing of the provision of travel agency services acting as intermediaries in the name of and on behalf of other persons (Additional Provision 4, Royal Decree 1619/2012)	09
  Collections on behalf of third parties of professional fees or industrial property, copyright or other such rights by partners, associates or members undertaken by companies, associations, professional organizations, or other entities that, amongst their functions, undertake collections	10
  Business premises lease activities subject to withholding	11
  Business premises lease activities not subject to withholding	12
  Business premises lease activities subject and not subject to withholding	13
  Invoices with VAT accrual pending (construction certifications for Public Administrations)	14
  VAT pending accrual. Hereinafter	15
  First Semester 2017 and other invoices prior to the inclusion in the SII	16

  For issued invoices, select from the following:

  Special Scheme Code or Effect on Invoices Received	Code
  General tax regime activity	01
  Operations by which employers meet compensation in the acquisition of persons covered by the Special Regime for Agriculture, Livestock and Fisheries	02
  Activities to which the special scheme of used goods, works of art, antiquities and collectibles (135-139 of the VAT Law)	03
  Special scheme for investment gold	04
  Special scheme for travel agencies	05
  Special scheme applicable to groups of entities, VAT (Advanced)	06
  Special cash basis scheme	07
  Operations subject to IPSI / IGIC (Tax on Production, Services, and Imports / General Indirect Canary Islands Tax)	08
  Intra-community acquisitions of goods and services	09
  Business property rental transactions	12
  Import invoice (reported without tying to a DUA)	13
  First Semester 2017 and other invoices prior to the inclusion in the SII	14

• Intra-Community Transaction Type – Select the type of intra-community transaction:

  • The transmission or receipt of goods to undertake partial reports or works stipulated in Article 70, section one, Number 7 of the Tax Law (Law 37/1992).

  • Transfers of goods or intra-community acquisitions of goods listed in Article 9.3 and Article 16.2 of the Tax Law (Law 37/1992).

    Note:

    Intra-Community acquisitions and deliveries of usual or common goods should be reported in the Invoices Issued Ledger and Invoices Received Ledger, respectively.

• Property Location – Select the location of the property.

• Land Register/Cadaster Reference – If you own land, enter the land register reference of the property.

• Tax Exempt Details – Select the cause of exemption of the transaction. You can select from the following:

  Tax Exemption Details	Code
  Exempt by article 20	E1
  Exempt by article 21	E2
  Exempt by article 23 and 24	E4
  Exempt by article 25	E5
  Exempt by others	E6
  Not subject – Not subject to article 7.14, others	N1
  Not subject – Operations not subject to the TAI by location rules	N2

  The XML field tag ImportePorArticulos7_14_Otros displays when the Tax Exemption details you select is N1, or when the Special Scheme Code you select is Code10.

  The XML field tag ImporteTAIReglasLocalizacion displays when the Tax Exemption details you select is N2, or when the Special Scheme Code you select is Code 8.

• Registration Fields – These fields display details of the transaction after it has been submitted to the Spanish tax authority.

  • Registration Status – Displays the status of the submitted transaction.

  • Registration Code – For successfully registered transactions, this field displays REG. For transactions that were rejected, or registered with errors, this field displays the error code.

  • Registration Message – Displays details of the error that was detected in the transaction.

• Correction Type – Select a reason for rectifying the transaction.

• Original Invoice – Enter the number of the invoice where you want to apply the credit.

• Original Bill – Enter the bill number where you want to apply the adjustment.

• Received Invoice Type – Select the specification of the received invoice. If no selection is made, then the default value for this field is Invoice.

• Issued Invoice Type – Select the specification of the issued invoice. If no selection is made, then the default value for this field is Invoice.

• Last Document Number of Summary Invoice – Enter the document number series of the last invoice from the invoice summary entry. The value of the XML tag NumSerieFacturaEmisorResumenFin is sourced from this field.

  This field only shows when the issued or received invoice type is set to Invoice Summary Entry (Code F4)

• Invoice Date – Enter the date of issue of the invoice. This field is available on Received Invoices transactions. If you leave this field blank, the Transaction Date will be used as the Invoice Date in the generated XML file.

• Operation Date – If the value is different from the Invoice date, enter the date when the supply was made. This field is available on Issued and Received Invoices transactions.

  If you leave this field blank, the tag will not be displayed in the generated XML file.

• Accounting Date – Enter the accounting record date if it is different from the transaction date. When the accounting date is used, the period and fiscal year reported in SII will also be based on this date. This field is available on received invoices transactions.

• External Reference – Enter additional information related to the transaction.

• Simplified Invoice Article 7.2 7.3 – Check this box to identify simplified invoices in which the recipient is identified.

• Billing Record Cannot Be Submitted On Time – Check this box to indicate a possible delay in submitting this invoice to the tax agency because the company is in the process of completing SII requirements.

• Invoice With No Counterpart Article 6.1.D – Check this box to identify invoices with no counterpart information.

On supported sales and purchase transaction records, enter the following additional information under the Primary Information field group:

• Memo – Enter a description of the transaction. This field is mapped into the DescripcionOperacion tag of the XML report.

  Important:

  This field is required. If you leave this field blank, transactions will be rejected when you submit them to AEAT, except for retroactive transactions dated before July 1, 2017.

On supported payable and bank transaction records, enter the following additional information in the Expenses & Items subtab:

Important:

Transactions include vendor bills, cheques, and credit card charges that are reported in Invoices Received with CG-ES, IG-ES, and EIG-ES tax codes.

• Annual Prorate – Enter the final annual pro rata applicable.

• Service Date – Enter the start date when the item is used.

Warning:

Ensure that you enter values in the Service Date and Annual Prorate fields before you generate and send the Register of Investment Goods report to AEAT. If you submit the XML file with these fields blank, you will receive an error notification from the tax agency.

General Notices