SII changes

Several changes have been made to the SII functionality.

Simplified invoices

For simplified invoices, it is not mandatory to specify the business partner (name and tax number). Consequently, the tax number is no longer required to select transactions for SII purposes.

These new tags are available to identify whether the invoice collects the recipient's identification:

  • Key F1 is used for “complete” invoices and simplified "qualified" invoices. They are simplified, but identify the recipient in accordance with sections 2 and 3 of article 7 of RD 1619/2012.
  • Key F2 is used for simplified invoices and “complete” invoices for which it is not mandatory to identify the recipient, as stated in article 6.1.d of RD 1619/2012.

For received invoices, a new invoice key LC has been added to separate registration of the complementary customs settlements, which correspond to the VAT on imports, from the rest of the customs documents.

Cash regime

To identify payments and receipts that are affected by the special cash regime, a new key 05 has been created. This new key enables identification of receipts and payments processed through direct debit orders.

Invoices prior to SII inclusion

If SII becomes applicable for tax payers sometime during the year, they must submit all the invoicing records for the operations that are carried out since the beginning of that year.

For this purpose, key 16 denomination “First semester 2017" has been modified. This key is now called "First semester 2017 and other invoices prior to inclusion in the SII".

Quarterly periods

For entities that have quarterly voluntary liquidation and quarterly tax periods in LN, the declaration period is now also displayed in quarters in the XMLs.

Renamed tags

<PeriodoImpositivo> has been renamed to <PeriodoLiquidacion>.

<EmitidaPorTerceros> has been renamed to <EmitidaPorTercerosODestinatario>.

New tags

This table shows the new tags:

Tag Created in
<Macrodato> Purchase and sales books to identify invoices with an amount higher than 100.000 EUR.
<FacturaSinIdentifDestinatarioAritculo6.1.d> Sales books to identify the invoices that are not simplified, but do not require identification of the invoice recipient according to legal regulations.
<FacturaSimplificadaArticulos7.2_7.3> Purchase and sales books to identify simplified invoices that identify the invoice recipient according to sections 2 and 3 of article 7 from Royal Decree 1619/2012.