What is the Spanish SII real-time VAT reporting system?
Effective: 2017-07-01 · Authority: AEAT (Agencia Estatal de Administracion Tributaria)
SII (Suministro Inmediato de Informacion) requires large Spanish businesses and voluntary adopters to submit invoice data electronically to the AEAT within 4 days of invoice issuance or receipt. SII operates as a pre-clearance system where the AEAT receives transaction data in near real-time, enabling pre-filled VAT returns.
Which businesses are mandated to use SII?
SII is mandatory for large businesses (turnover exceeding EUR 6 million), VAT groups, and businesses registered under the monthly VAT refund regime (REDEME). Other businesses may join SII voluntarily. From 2017, mandatory businesses must report all issued and received invoices within 4 days (excluding Saturdays, Sundays, and public holidays).
Frequently Asked Questions
- How does SII differ from VeriFactu?
- SII requires submission of detailed invoice data (issued and received) within 4 days to the AEAT for large businesses. VeriFactu requires immediate hash-based reporting of issued invoices for all businesses using computerized billing systems. They coexist as separate reporting obligations targeting different business sizes and purposes.
- Does SII replace VAT returns?
- SII does not replace VAT returns but simplifies them. Businesses using SII are exempt from submitting Libro de Registro summaries (Models 340, 347, 349 in some cases) because the AEAT receives the underlying data directly via SII. VAT returns (Model 303) are still required.
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