Royal Decree 1075/2017, published in the Official Gazette, amends, among others tax
Decrees, the VAT Decree and invoicing Decree. Amendments, effective as of 1 January
2018, are notably:
– Exclusion of the VAT Simplified Scheme for taxpayers who voluntarily opt for
the immediate delivery of invoices (SII).
– Technical changes to the necessary communication of rectifying records within
the books electronically submitted;
– Taxpayers on quarterly VAT returns can continue to apply these deadlines in
case they choose to implement SII.
– Possibility to request authorization of the tax authorities to apply other
procedures to rectifying invoices as long as justified for the business practices
of a specific economical sector.
– Technical change in the deadline to send rectifying invoices.
Source: http://www.vatsystems.eu/
