SII – Registration/Correction: Issued Invoice
To access the Spain Localization SuiteApp documentation in Spanish of Spain (español de España), see Spain Localization.
The Spain Localization SuiteApp provides the SII – Registration: Issued Invoice and SII – Correction: Issued Invoice files in the XML format. You can generate these files on the Country Tax Reports page provided by the Tax Reporting Framework SuiteApp. For more information, see Generating Spain VAT Reports in the Spain Localization SuiteApp.
When you generate the SII – Registration: Issued Invoice and SII – Correction: Issued Invoice files, you must first set a date range. The information from your transactions issued within this time will be included in the generated file.
The sourcing strategy for these reports has the following conditions:
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The transactions included in your report are filtered by the Date field and the period that you select on the Country Tax Report page.
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This report only considers the following domestic, intracommunity, and export sales transactions: Invoice, Credit Memo, Cash Sale, Cash Refund.
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The report generation only considers transactions where the Tax Item Type field is set for all existing items. Transactions where this field is not set will not be included in the generated report. For more information, see Assigning Tax Item Type for your Transactions with Item Records.
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The generated report categorizes intracommunity issued invoices into services and goods.
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The report generation only considers transactions with all the required SII fields. If your selected report generation period includes transactions that were created before SII was enabled in your account, the generation will fail. This is because some of these transactions are missing fields required for the SII report generation.
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The report generation process supports transactions in non-euro currencies. All transactions in non-euro currencies are converted to euros and included in the generated reports. However, the currency of your Spain subsidiary must always be set to EUR. For more information, see Setting Your Subsidiary Currency to EUR.
For more information about using the Multiple Currencies feature in the Spain Localization SuiteApp, see Optional Prerequisites for Using the Spain Localization SuiteApp.
The exchange rate values that are automatically provided by NetSuite are shown on the transaction record. For more information about providers of these rates, see Integrated Exchange Rate Providers.
Note:You can also manually edit these exchange rate values. For more information, see Setting Exchange Rates Directly on Transactions.
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Each report generation can contain up to 10000 transactions.
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SII – Registration: Issued Invoice report only considers transactions with the following submission statuses: Pending Submission, Rejected.
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SII – Correction: Issued Invoice report only considers transactions with the following submission status: Partially Correct, Rejected After Resubmission, Pending Correction.
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Only tax lines with the following tax codes are considered: ES_SR, ES_RR, ES_SRR, ES_SSRR, ES_NL, ES_ZR, and ES_RCS.
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If there is at least one exempt transaction line in the selected period, you must fill the Tax Exemption Reason for Taxable and Exempt Transactions field on the SII Reporting subtab of the transaction record.
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If the Multi-Book Accounting features are enabled in your account, your generated reports only source information from the primary book of your selected subsidiary.
The SII – Registration/Correction: Issued Invoice file contains the following nodes:
Cabecera
|
Field |
Sourcing |
Required Field |
|---|---|---|
|
Titular > NombreRazon |
The Legal Name field of the subsidiary. If the legal name is not defined, the value is sourced from the Name field. |
Y |
|
Titular > NIF |
The latest valid Spanish Tax Registration Number (from the SuiteTax Bundle) for the subsidiary and for the considered period. |
Y |
|
TipoComunicacion |
|
Y |
RegistroLRFacturasEmitidas
There is one line for each transaction associated with the selected subsidiary.
|
Field |
Sourcing |
Required Field |
|---|---|---|
|
PeriodoLiquidacion > Ejercicio |
The year from the Tax Point Date field on the transaction record. |
Y |
|
PeriodoLiquidacion > Periodo |
The period from the Tax Point Date field on the transaction record. Expressed in months or in quarters, based on the configured frequency of Modelo 303 for the considered subsidiary. |
Y |
|
IDFactura > IDEmisorFactura > NIF |
The latest valid NIF of the selected subsidiary and period. |
Y |
|
IDFactura > NumSerieFacturaEmisor |
Shows a concatenation of the Internal ID and Transaction ID fields. |
Y |
|
IDFactura > FechaExpedicionFacturaEmisor |
Date field on the transaction record. |
Y |
|
FacturaExpedida > TipoFactura |
Type of Issued Invoice field on the SII Reporting subtab of the transaction record. |
Y |
|
FacturaExpedida > TipoRectificativa |
Preset to I if the Type of Issued Invoice field is R1 – R5. Otherwise omitted. |
N |
|
FacturaExpedida > FechaOperacion |
Tax Point Date field on the Tax Details subtab of the transaction record. |
Y |
|
FacturaExpedida > ClaveRegimenEspecialOTrascendencia |
Special Regime Key or Tax Significance on Issued Invoices field on the SII Reporting subtab of the transaction record. |
Y |
|
FacturaExpedida > DescripcionOperacion |
Memo field on the transaction record. If not available, the transaction's name is sourced instead. |
Y |
|
FacturaRecibida > Contraparte |
This node is only included if the Type of Issued Invoice field is other than F2 or R5. |
N |
|
FacturaExpedida > Contraparte > NombreRazon |
Depending on the type of customer, this value is either sourced from the Name field (for individuals) or Company Name field (for companies) on the customer record. |
Y |
|
FacturaExpedida > Contraparte > NIF |
If you select NIF in the Identification Type in the Country of Residence field on the transaction record, this value is sourced from the Customer Tax Reg. Number field on the transaction record. If a different identification type was selected, the IDOtro node is included instead.
Important:
In case no value is selected in the Identification Type in the Country of Residence field, this node is preset to NIF in the generated report. If NIF is required for your transaction type and the Customer Tax Reg. Number field is empty, AEAT might return an error. |
Y |
|
FacturaExpedida > Contraparte > IDOtro |
This node is included in the report if the value selected in the Identification Type in the Country of Residence field is other than NIF. Otherwise, the NIF node is included. |
N |
|
FacturaExpedida > Contraparte > IDOtro > CodigoPais |
If the value selected in the Identification Type in the Country of Residence field is 03, 04, 05, or 06, the country code associated with the Customer Tax Reg. Number field value is sourced. If the value selected in the Identification Type in the Country of Residence field is 02, this node is omitted. |
Y |
|
FacturaExpedida > Contraparte > IDOtro > IDType |
Identification Type in the Country of Residence field on the transaction record. |
Y |
|
FacturaExpedida > Contraparte > IDOtro > ID |
Customer Tax Reg. Number field on the Tax Details subtab of the transaction record.
|
Y |
|
FacturaExpedida > TipoDesglose > DesgloseFactura |
If the following is true, this node is not included in the report and the DesgloseTipoOperacion node is included instead:
|
N |
|
FacturaExpedida > TipoDesglose > DesgloseTipoOperacion |
If the following is true, this node is included in the report and the DesgloseFactura node is excluded:
|
N |
|
FacturaExpedida > TipoDesglose > DesgloseTipoOperacion > PrestacionServicios |
This node contains details about all items that represent services. For more information, see Assigning Tax Item Type for your Transactions with Item Records. |
N |
|
FacturaExpedida > TipoDesglose > DesgloseTipoOperacion > Entrega |
This node contains details about all items that represent products. For more information, see Assigning Tax Item Type for your Transactions with Item Records. |
N |
RegistroLRFacturasEmitidas > FacturaExpedida > TipoDesglose > ... > Sujeta > Exenta
This section relates to the following nodes:
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FacturaExpedida > TipoDesglose > DesgloseFactura
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FacturaExpedida > TipoDesglose > DesgloseTipoOperacion > PrestacionServicios
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FacturaExpedida > TipoDesglose > DesgloseTipoOperacion > Entrega
If all tax lines are liable to tax, this node is not included. If a transaction has some lines that are liable to tax and some that are exempt from taxation, both the Exenta and the NoExenta nodes are included.
For each transaction that is exempt from taxation in Spain, an item with the ES_ZR tax rate is included in the following nodes:
|
Field |
Sourcing |
Required Field |
|---|---|---|
|
DetalleExenta > CausaExencion |
Shows value in the Tax Exemption Reason for Taxable and Exempt Transactions field on the SII Reporting subtab of the transaction record. |
N
Note:
If there are transactions exempt from taxation in your SII reports, this field may be required by AEAT. |
|
DetalleExenta > BaseImponible |
Shows the sum of tax bases for the tax line with the corresponding tax rate. |
Y |
RegistroLRFacturasEmitidas > FacturaExpedida > TipoDesglose > ... > Sujeta > NoExenta
This section relates to the following nodes:
-
FacturaExpedida > TipoDesglose > DesgloseFactura
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FacturaExpedida > TipoDesglose > DesgloseTipoOperacion > PrestacionServicios
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FacturaExpedida > TipoDesglose > DesgloseTipoOperacion > Entrega
If all tax lines are exempt from taxation, this node is not included. If a transaction has some lines that are liable to tax and some that are exempt from taxation, both the Exenta and the NoExenta nodes are included.
For each transaction that is liable to tax in Spain (except transactions using the ES_NL tax rate), the following nodes are displayed:
|
Field |
Sourcing |
Required Field |
|---|---|---|
|
TipoNoExenta |
Shows value in the Qualification Type of Taxable/Non-Exempt Transaction field on the SII Reporting subtab of the transaction record. |
Y |
|
DesgloseIVA > DetalleIVA > TipoImpositivo |
Shows the corresponding tax rate. |
Y |
|
DesgloseIVA > DetalleIVA > BaseImponible |
Shows the sum of tax bases for the tax lines with the corresponding tax rate. |
Y |
|
DesgloseIVA > DetalleIVA > CuotaRepercutida |
Shows the sum of tax amounts for the tax lines with the corresponding tax rate. |
Y |
RegistroLRFacturasEmitidas > FacturaExpedida > TipoDesglose > ... > NoSujeta
This section relates to the following nodes:
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FacturaExpedida > TipoDesglose > DesgloseFactura
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FacturaExpedida > TipoDesglose > DesgloseTipoOperacion > PrestacionServicios
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FacturaExpedida > TipoDesglose > DesgloseTipoOperacion > Entrega
If all tax lines are liable to tax, this node is not included. If a transaction has some lines that are liable to tax and some that are not, both the Sujeta and the NoSujeta nodes are included.
|
Field |
Sourcing |
Required Field |
|---|---|---|
|
ImportePorArticulos7_14_Otros |
Shows the sum of tax bases for the tax lines using the ES_NL tax rate. |
Y |
|
ImporteTAIReglasLocalizacion |
Sum of tax bases from the One Stop Shop transactions that are not subject to localization rules under the OSS. It uses one of the OSS tax codes listed in Spain Tax Codes. |
Y |