An overview of the SII consignment transaction messages
For each type of transaction or operation that you must submit to the Spanish tax authorities, a specific type of message is to be sent.
The messages are maintained in the Code Lists (lpgen0110m000) session. The messages used to submit consignment transactions are grouped by code list type Operation Type (Consignment). Each type of message is provided with a code and a description.
The table shows the types of messages of list type Operation Type (Consignment).
| Code | Description | Scenario | Created automatically |
|---|---|---|---|
| 01 | Expedición | Shipment to the customer to replenish the customer’s warehouse. The customer takes ownership when he consumes the goods. See Message 01 Expedición. | Yes |
| 02 | Sustitución del destinatario inicial | Goods not consumed after 12 months are sent to another customer in the EU with whom you also have a consignment contract. | No |
| 03 | Entrega al destinatario inicial o al sustituto | Consumption of the goods by the customer. The invoice is also due. See Message 03 Entrega al destinatario inicial o al sustituto. | Yes |
| 04 | Entrega distinta dest. inicial o sustituto | Goods not consumed after 12 months are sent to another customer in the EU with whom you have no consignment contract. This is not a VMI scenario that is supported in LN. Therefore, the corresponding message must be manually specified. | No |
| 05 | Expedición a otro País | Goods not consumed after 12 months are sent to another customer outside the EU. This is not a VMI scenario that is supported in LN. Therefore, the corresponding message must be manually specified. | No |
| 06 | Destrucción, perdida, robo |
Goods destroyed, lost, or stolen in the customer’s warehouse after 12 months. In LN, this is a negative inventory adjustment or cycle count, which is not linked to the original replenishment. Therefore, the message is not generated and must be manually specified. |
No |
| 07 | Devolución a TAI | Goods not consumed after 12 months are returned to the supplier. See Message 07 Devolución a TAI. | Yes |
| 08 | Transcurso del plazo de 12 meses sin adquisición por el destinatario inicial o sustituto |
Your customer does not consume the goods after 12 months. In LN, the goods remain consigned in the customer’s warehouse. To report to the Spanish tax authorities that the goods must no longer be registered in the SII consignment book, the message must be manually specified. |
No |
| 09 | Puesta a disposición del declarante | Receipt in the own warehouse. The supplier replenishes your warehouse. The supplier is the owner until the goods are consumed and paid. See Message 09 Puesta a disposición del declarante. | Yes |
| 10 | Adquisición | You consume the goods and thus take ownership, payment is due. See Message 10 Adquisición. | Yes |
| 11 | Retirada de bienes por parte del vendedor | The supplier removes the goods from your warehouse. The ownership does not change, the goods remain consigned. See Message 11 Retirada de bienes por parte del vendedor. | Yes |
| 12 | Destrucción o desaparición |
A consumption without payment. The goods are removed from your warehouse through cycle counting or inventory adjustment orders. The goods remain consigned. See Message 12 Destrucción o desaparición. |
Yes |