Legal and technical changes for SII files in Spain
On July 1, 2018, the Spanish SII system underwent a change. Several technical modifications came into force.
- Two marks to identify simplified 'qualified' invoices (those identifying the recipient), as well as complete invoices where identifying the recipient is not mandatory.
- A new code to identify invoices issued by third parties (special self-invoicing provisions for the energy sector).
- A new code for the collection/payment method to identify collections and payments implemented through direct debit orders.
- A new invoice code, 'LC': 'Customs – Complementary Settlement', applies only to additional VAT assessments resulting from DUA’s tax inspections.
- Some labels will be renamed to provide greater clarity and legal accuracy in designations.
- .... and more
The changes will be updated in the SII SAP add-on during the 12 months free maintenance period after go-live. After that free maintenance period our clients can opt for an annual contract to continue such support.
Country update for Spain
24 January 2018
Stay informed about the latest indirect tax developments in Spain, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Spain.