SII B submissions
You can amend existing e-filed invoices using B submissions. B is one of the communication types, in addition to A0/A4 communications, and is used for amending an e-filed invoice. Amending an e-filed invoice is only possible for one of the following reasons:
- Incorrect Invoice ID
- Incorrect Invoice Date
- Incorrect Supplier’s VAT number (in case of purchases)
Partial amendment of an invoice is not possible because an amendment voids the whole invoice.
How it works
The submission process is same as the normal SII but the way data is pulled into SII – B reports is slightly different. This can be done in one of two ways:
- Edit manually
- Import B transactions
Edit Manually
Users can edit previously imported and e-filed transactions that used communication types, A0/A1/A4. The communication type must be changed to ‘B’ to amend transactions and push the data from normal reports to B reports.
If amending one line item of an invoice, all line items are automatically amended for that particular invoice, each line items does not have to be selected.
Steps for Manual Edits
- Import normal invoices (e.g. A0/A1/A4…)
- Run normal reports (SII Invoices Issued/ SII Invoices Received…)
- E-file the transactions.
- Go to view transactions.
- Select the transactions that require an amendment.
- Edit the Communication Type to B.
- Check that the edited transactions disappear from normal reports.
- Run the B reports and check that the edited transactions now appear here (SII Invoices Issued – B submissions/ SII Invoices Received – B submission).
- E-file the B transactions.
note
Any edits other than
Communication Type
would qualify as a normal edit and won't be considered an amendment.Importing B Transactions
If a large number of amendments are required, users can import B transactions into ONESOURE Indirect Tax Compliance. This is similar to the normal imports, but the communication type is ‘B’ instead of regular invoice. After the B transactions are imported, data flows into B reports.
Steps for Importing B transactions
After the normal transactions are e-filed:
- Import the B transactions.
- Run the B (SII Invoices Issued – B submissions/ SII Invoices Received – B submission).
- E-file the B invoices.
- If submissions failed, run the error reports and check the error descriptions.
note
B invoices can be e-filed only after the corresponding regular invoices are e-filed first.
Impact on VAT return
Transactions with the B communication type are removed from the VAT return as well as in reconciling the data in the VAT return and SII reports. As per SII, B transactions are for cancellations and if the same transactions are not canceled from the VAT return, there would be a mismatch between the data in the return and the SII reports.
