SPAIN-AEAT-SII

Spanish quasi-real-time VAT records submission.

Definition

SII requires submission within 4 business days (vs 8 historically) of Registros de Facturas Emitidas, Recibidas, Bienes de Inversión, Operaciones Intracomunitarias. SOAP Web Service with AEAT certificate. ~50,000 taxpayers concerned. Coexists with Verifactu for non-SII taxpayers.

Origin

Launched by AEAT 1 July 2017 ; Real Decreto 596/2016 ; v1.1 in 2023.

Example in context

Telefónica submits its 200,000 monthly issued invoices to AEAT via SII real-time stream.

Related terms

• Verifactu — SME twin.