SII Reports
Invoices Issued
The Invoices Issues reports the taxpayer sales (AR data) based on the business Spanish VAT registration number.
This report requires a split between goods and services because they are reported in different fields of the schema. The relevant transactions must be submitted within four working days, but many businesses may elect to file on a daily basis.
All but three AP tax codes should be reported. The AP tax codes not reported are the out of scope, disregarded, and "other adjustment" tax codes.
Be advised that information contained in this report is not necessarily included in the .XML submitted to the tax authorities. For example, fields may be included in the report that are not permitted by the schema.
This report includes the following additional optional reporting parameters:
- InvoiceType2
- InvoiceID
- Business Partner Name
- Upload Status
- File Name
Invoices Received
Used to report AP transactions. Transactions must be submitted within four days of posting the invoice but it is expected that businesses will make daily submissions.
All but three AR tax codes should be reported. The AR tax codes not reported are the out of scope, disregarded and 'other adjustment' tax codes.
Be advised that information contained in this report is not necessarily included in the .XML submitted to the tax authorities. For example, fields may be included in the report that is not permitted by the schema.
This report includes the following additional optional reporting parameters:
- InvoiceType2
- InvoiceID
- Business Partner Name
- Upload Status
- File Name
Intra-Community Transactions
Used to report intra-EU movements of the business goods and reports both the AP and AR data.
The field replacements for Invoices Issued and Invoices Received also apply to the data reported for Intra-Community, to the extent that the fields are shared between the books.
Collections in Cash
The Collections in Cash book is an annual submission, used to report the value of cash receipts by counterparty, where those receipts exceed €6,000 in any given year. The book relies on the
Cash Signifier
field, and aggregates values to determine whether a counterparty should be included in the report. Error Reports
For each report (Invoice Issued, Invoice Received….), there is a corresponding error report in ONESOURCE. These reports list transactions where a submission was attempted and rejected by the tax authority.
Each report contains a column Error Code (error code returned from tax authorities), error description (translation in English) and error description – local (message returned from tax authorities in Spanish).
Invoice Level Errors
This reports lists all errors received in response from tax authorities post submission for each invoice. The examples below illustrate the result of an invoice being rejected:
1107 – Invoice Type field value incorrect
1108 – Property Location field value incorrect
1118 – The Country Code of the Issuer and the Contraparte do not match
note
Invoice level errors are for reports where the data is submitted at the invoice level. For example: Invoices Issued, Invoices Received, Deemed Intra-community. Collections in Cash are not included because it is an aggregated report.
Submission Level Errors
This report lists the errors due to the whole submission being rejected by the tax authorities. The examples below illustrate the result of an invoice being rejected:
3500 – Technical error in the database. Error in the integrity of the information.
4103 – Unexpected error parsing the .XML.
4109 – The NIF has not been identified.
note
Submission level error reporting applies for all reports.
Additional Fields
This report indicates the additional fields that have been added. These fields need to be mapped in the import specifications if they are not populated by ONESOURCE logic.
Invoice Status
ONESOURCE contains a field called invoice status in the report, this field shows the status of the invoices that have been uploaded to tax authorities.
- To be Uploaded: Transactions that are not uploaded yet or the ones that failed during submission.
- Uploaded: Transactions that have been uploaded successfully.
Import Rules
The complexity of reporting VAT amounts in the SII books means the ONESOURCE field, FullOutput (and other fields), are used to report VAT amounts in the relevant sections of the reports.
Some standard import rules are run for all Spanish imports; so based on the tax codes imported, the applicable fields are auto-populated:
- IsReverseCharge
- GoodsServices
- Regime4
- SupplyTypeCode
- OperationType
Other import rules are run while importing the data and these rules determine the values reported in other fields such as:
- Recoverable Net
- Irrecoverable Net
- Full Input
- Recoverable Input
- Irrecoverable Input
- Full Output
These are the calculated fields, based on irrecoverable code mappings and the action rule, the amount calculates for each tax code.
For example, in the event of 40% irrecoverable code, 60% flows into ‘Recoverable’ fields and the other 40% flows into ‘Irrecoverable’ fields. In the event of a reverse charge transaction, 100% of the tax amount flows into the ‘Full Output’ field.