Immediate Supply of Information (SII)

Electronic invoicing in Spain

Electronic invoicing is currently limited to the public sector. Since 2015, any entity invoicing a Spanish administration must communicate its invoice electronically in a specific format.

The Spanish State plans to extend this electronic invoicing system to all companies in the near future. Transition periods of one to three years will be provided.

The Spanish Basque Country, which has full fiscal autonomy, has already implemented the e-invoicing system for any company whose headquarters are located in one of its provinces (Vizcaya, Guipúzcoa, Alava). The deadline for implementation is January 2024.

What is the Suministro Inmediato de Información or SII?

It is the obligation to communicate data corresponding to all VAT transactions in almost “real time”. Filing must be done electronically via the Spanish Tax Administration’s website.

The obligation, which has been in force since 2017, applies to companies, whether resident or not, that declare VAT on a monthly basis, i.e. those under the following regimes:

  • Large Business Regime (turnover in Spain over €6M),
  • REDEME regime (monthly VAT refund),
  • VAT tax consolidation regime for groups of companies.

Companies are expected to compile the required data in an XML file and submit it to the Tax Administration website every 4 days.

The voluntary option for the IIS in Spain is also possible, since companies eligible for this regime are excluded from certain formal obligations and benefit from longer deadlines for filing VAT returns.

SORECO accompanies you in the management of this obligation, either by outsourcing it completely thanks to our internal solutions, or by internalising it via an ad hoc training.