Guideliness of the new checks on the SII (applicable January 1st, 2021)

It has been published the new SII checks to be applied by the Spanish Tax Authorities applicable with effects as of January 1st, 2021

These checks will imply that if any operation is not correctly parametrized will not be able to be reported to the Spanish Tax Authorities through the SII system.

Those checks affects the following VAT books:

a.) VAT book of received invoiced;

b) VAT book of issued invoices;

c) VAT book of certain intracommunitary transactions (call-off stock)

Find attached the link (no english version is available)

Source: agenciatributaria.es

Since October 1st, 2020, these checks can be tested on the SII test environment.

Contribution by Ignacio Hinojo Albiñana

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