3.1.1. Overview

The purpose of this document is to describe the user’s manual of the b+dgtal SII for SAP ECC solution that fulfill the legal requirement of SII .

The Immediate Information Delivery/Supply (SII) is the new system for bookkeeping through the Tax Agency electronic headquarter, based on the real-time delivery of the commercial transactions. This requirement is compliance mandatory from 1^st July 2017. (According with the Royal Decree 596/2016)

Mandatory with SII:

New SII is the mandatory basis for the following Taxpayers:

• Subscribed in “REDEME” (Monthly VAT Refund Register)
• Big entities (turnover higher than 6.010.121,04€)
• VAT groups

New SII also will apply for those Taxpayers that in a voluntary way decide to join it.

Information to provide to SII:

The entities included in SII should provide the following information:

• Issued invoices journal
• Received invoices journal
• Investments journal
• Intra-communities’ operations journal
• Tax relevant operational journal
• Cash payments journal
• Additional properties supply journal
• Sell of consignment of goods journal

Settlement periods:

The information of the invoices should be sent in the following timeframe:

• Issued invoices: 4 calendar days from the issued date of the invoice
• Received invoices: 4 calendar days from the accounting record of the invoice
• Intra-communities’ operations: 4 calendar days from the date of the customs office document.

From the calculation of the periods are excluded Saturdays, Sundays and national holidays.

The document mention hereafter, the steps to be performed in order to notify the Spanish Tax Agency about the invoices.