Changes and updating in the normative and technical specifications of the Immediate Provision of Information: Draft Order modifying Order HFP / 417/2017
Through the draft of Order amending the Order HFP / 417/2017 and Order EHA / 3786/2008, have been established some updates regarding the information to be provided through the SII by the taxpayers obliged to do so. The modifications introduced are as follows:
- A field for the tax id. number of the successor entity is added in the identification of the invoice, in order to identify records made by one entity as successor of another by restructuring operations.
- A new invoice key is added to the Incoming Ledger: “LC” corresponding to “Custom- complementary liquidation”.
- Two marks are added to identify “qualified” simplified invoices (simplified invoices that identify the recipient) and complete invoices where the recipient is not required to be identified (e.g. non-established sellers under distance selling scheme).
- In the Outgoing Ledger a mark is added to identify invoices issued by third parties according to the third and sixth additional provision of Royal Decree 1619/2012.
- A new collection or mean of payment code is added within the special cash VAT scheme, identifying those that are instrumented by direct debit.
- A new obligation is established for taxable persons who are obliged to the SII in the course of an exercise, for which they must submit the records corresponding to the periods of the fiscal year prior to their inclusion.
- An additional free content field called “external reference” is added to add information that is considered relevant.
- A breakdown of the exempted amount is allowed depending on the different causes of exemption.
- If an invoice has more than 15 NRC, a specific XML will be sent with the other data of the immovable goods.
- Some tags have been renamed: liquidation period, billing by third parties or by the addressee and amount of the transmissions of properties subject to VAT.
Just to recall that the SII implies, from 1 July 2017, the online provision of invoice records to the Tax Agency, in real time, mandatory for those VAT taxpayers who are under monthly filings of VAT returns.