1. IGIC Introduction
- Alvaro Carmona Oliva
On January 1, 2019, the new IGIC registry bookkeeping system based on the Immediate Supply of Information (SII) will come into force, through which businessmen and professionals will be able to send the details of their invoicing records immediately through the electronic Headquarters of the Canary Islands Tributary Agency, being obligatory for those who have a monthly liquidation period.
- Canary Islands Tributary Agency website:
http://www.gobiernodecanarias.org/tributos/portal/jsf/publico/asistenciaContribuyente/sii/inicio.jsp
- FAQs
- Dates of interest:
- Entry into force: 01/01/201
- Test phase: 01/10/2018 to 31/12/2018 (Shipments to the ATC (Canary Islands Tributary Agency) operate randomly)
- Delivery deadlines:
Invoices that can be sent within 4 calendar days from the date of issue or accounting record of the invoice will be sent.
For the purpose of calculating time limits, Saturdays, Sundays and national and CAC holidays will be excluded.
Invoices issued by the consignee or by a third party: 8 calendar days.
During the first semester of 2019: 8 calendar days
- Books that apply:
Canary Islands Tributary Agency
| high invoice issued | high received invoice | High Investment Good | Additional Supply of High Buildings | Collections | Payment | Cash operations High | High Travel Agencies |
|---|---|---|---|---|---|---|---|
| Invoice Issued Modification | Invoice Received Modification | Investment Good Modification | |||||
| Low Issued Invoice | Invoice Received Low | Low Investment Good |
- Books that do not apply:
| Intra-Community transactions | Insurance operations |
|---|
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