Spain

SII legal changes

On June 30, 2020, the Spanish Tax Authority published a document with the new validations for SII. The validations came into effect on January 4, 2021, and are intended to improve the quality of the information provided.

To comply with the legal requirements and to prevent the rejection of the SII file by the tax authority, LN CE now considers the new validations during these actions:

• When the SII records are selected in the Select SII Transactions (lpesp2206m000) session
• When SII transactions are manually changed in the SII Purchase and Sales Transactions (lpesp2106m000) session
• When the XML is generated in the Generate XML Files (lpesp2208m000) session

If validation is not passed during any of these stages, you must correct the data before the file can be created.

The legal document also includes the introduction of a new SII book for Intracommunity Consignment Operations (LRVC). In LN CE, these consignment types are supported:

• Consignment Owned: The administrative warehouse is replenished through a sales order or sales schedule transfer for which payment is set to Pay on Use. Customer consumptions are registered in the Inventory Consumptions (tdsls4140m000) session.
• Consignment not Owned: The own warehouse is replenished through a purchase order or purchase schedule for which payment is set to Pay on Use. Consumptions can be triggered by any transaction, which results in a payable receipt or purchase order of type Payment.

If the localization parameter for Spain is selected in the Implemented Software Components (tccom0500m000) session for the financial company of the own warehouse, the replenishment and consumption transactions are published to the Localization (lp) package when the transaction happens. The own warehouse is the replenishment warehouse in case of consignment not owned, and the ship-from warehouse in case of consignment owned. In the Localization package, the data can be used to generate the required XML message.

The transactions are registered only if these conditions are met:

• A VAT number has been registered for the sold-to and buy-from business partner.
• The tax country of the sold-to and buy-from business partner are the same as the ship-to and ship-from country.
• Goods move physically between Spain and another EU country.

Transactions are registered with a quantity in the inventory unit. The amount must be expressed in euros. In LN CE, the local currency of the own warehouse is used. Because this is a Spanish warehouse, this local currency must be euro. Conversion is done with the internal rate type (value in EUR from a Spanish company perspective).

If you use the old LN CE order types for consignment handling,that is, consignment replenishment, consignment invoicing, and consignment payment, the related SII consignment messages cannot be generated automatically in a consignment owned (sales) scenario. The messages cannot be generated for these reasons:

• At the moment of replenishment, the sales amount is not known. The amount always is zero on the order line for orders of type consignment replenishment.
• At the moment of consumption, the reference to the original replenishment is not known in LN CE. However, this reference is required to determine whether the consumption must be registered and to determine the original registration ID and transaction data, which are both elements of the message.

Using these specific order types is not blocked, but the replenishment and consumption message must be created manually. Therefore, we recommend that you do not use these specific consignment-related order types for consignment owned scenarios. Instead, use normal order types for which payment is set to Pay on Use. For this new type of consignment handling, the SII consignment messages are created automatically. This restriction does not apply to consignment not owned scenarios.

The SII ICT sales and purchase transactions can be verified in the SII for ICT Sales & Purchase Consignment (lpesp2136m000) session.