Spain: Electronic reporting system for VAT | KPMG | GLOBAL
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Spain: Electronic reporting system for VAT

Spain: Electronic reporting system for VAT

An electronic reporting system for value added tax (VAT) purposes was developed by the tax administration, pursuant to Order HPF / 417/2017. Changes have been made to that electronic reporting system, and modifications are effective 1 July 2018.

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The changes include the introduction of new identification field when there are billing records made by an entity, as the successor of another entity for corporate restructuring operations. 

As a result of the changes, companies need to review the implications of the modifications on their operations, and consider necessary measures to manage the adaptation to a new structure of the XML file that serves as the basis for sending the information in the SII.

 

Read a March 2018 report (Spanish) [PDF 322 KB] prepared by the KPMG member firm in Spain

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