A draft of the Ministerial Order developing the SII has been submitted to public allegations publication at the website of the Treasury and Public Function Ministry for its public…
A draft of the Ministerial Order developing the SII has been submitted to public allegations publication at the website of the Treasury and Public Function Ministry for its public information of a draft of the Ministerial Order (MO) containing the developing regulation of the obligation to file VAT registers electronically (the, so called, SII) introduced by Royal Decree 596/2016 (RD): http://www.minhafp.gob.es/es-ES/Normativa%20y%20doctrina/NormasEnTramitacion/Paginas/normasentramitacion.aspx
The main documents can be obtained at the following address:
- Draft of ministerial order that regulates the normal and technical specifications that develop the carrying of the Books register of the Value Added Tax through the electronic site of the State Agency of Tax Administration established in the article 62.6 of the Value Added Tax Ordinance (SII) and certain forms are modified.
http://www.minhafp.gob.es/Documentacion/Publico/NormativaDoctrina/MAIN/MAIN_2017/PROYECTO%20DE%20ORDEN_SII.pdf - Appendix I: Identification codes of invoices issued and received according to the transaction type or special regime applicable:
http://www.minhafp.gob.es/Documentacion/Publico/NormativaDoctrina/MAIN/MAIN_2017/ANEXO%20I.pdf
Allegations can be made by representative organizations. Additionally, any company or individual can submit its comments up to the 28th February at the e-mail address: [email protected]
We consider important at this initial stage to point-out the following issues:
- The MO confirms that so the taxable subject can proceed to the electronic filing of the VAT registers at the website of the Tax Authorities; a qualified electronic signature (QES) would be required.
For the case of a company, it is an individual duly empowered by the same who must obtain the QES that is required for the filing of the VAT registers.
In case that the taxable subject lacks a QES, there would be the possibility that the VAT registers are electronically filed on his behalf by a local representative (a, so called, social collaborator).
- The MO is supposed to carry-out the provision of the RD that delegates to the same the definition of the data fields to be declared at the website of the Tax Authorities so to comply with the SII.
Surprisingly, the MO does not include in its text a detail of such a data but, instead, contains a general remission to the website of the Spanish Tax Agency. Although not mentioned specifically at the MO, we understand the remission is made to the site “SII Technical Information” – http://www.agenciatributaria.es/AEAT.internet/en_gb/SII.html, recently updated with an informative English version.
Pablo Lujan
IVA CONSULTA
