SII – Registration/Correction: Received Invoice

Note:

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: Received Invoice and SII – Correction: Received 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.

Note:

When you generate the SII – Registration: Received Invoice and SII – Correction: Received Invoice files, you must first set a date range. The information from your transactions received within this time will be included in the generated file.

The sourcing strategy for these reports has the following conditions:

The transactions included in your report are filtered by the Accounting Registration Date field and the period that you select on the Country Tax Report page.
This report only considers the following domestic, intracommunity, and import purchase transactions: Vendor Bill, Vendor Credit.
With the exception of expense lines, 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.
The report includes expense lines, which are categorized as services and are included even if their Tax Item Type field is not set.

Note:
Please note that the expense lines in vendor bills and vendor credits are only displayed if your default company language is English, Spanish, or American Spanish. To see your default company language, go to Setup > Company > General Preferences and click on the Languages subtab. Please note that this setting cannot be changed.
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.
Exempt tax lines with the tax code ES_NL are treated as non-exempt tax lines with the tax code ES_ZR.
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.
Each report generation can contain up to 10000 transactions.
SII – Registration: Received Invoice report only considers transactions with the following submission statuses: Pending Submission, Rejected.
SII – Correction: Received Invoice report only considers transactions with the following submission status: Partially Correct, Rejected After Resubmission, Pending Correction.
Only tax lines with the following tax codes are considered: ES_SR, ES_RR, ES_SRR, ES_SSRR, ES_ZR, ES_SR_RC, ES_RR_RC, ES_SRR_RC, ES_SSRR_RC, and ES_NL. Tax lines using the ES_NL and ES_ZR tax rates are grouped together under TipoImpositivo =0.
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: Received Invoice file contains the following nodes:

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RegistroLRFacturasRecibidas

RegistroLRFacturasRecibidas > DesgloseFactura > DesgloseIVA

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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	A0 for the SII – Registration: Received Invoice report. Includes transactions with the following values in the SII Reporting Submission Status field: Pending Submission, Rejected. A1 for the SII – Correction: Received Invoice report. Includes transactions with the following value in the SII Reporting Submission Status field: Partially Correct, Rejected After Resubmission, and Pending Correction.	Y

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.

Titular > NIF

The latest valid Spanish Tax Registration Number (from the SuiteTax Bundle) for the Subsidiary and for the considered period.

TipoComunicacion

A0 for the SII – Registration: Received Invoice report.

Includes transactions with the following values in the SII Reporting Submission Status field: Pending Submission, Rejected.
A1 for the SII – Correction: Received Invoice report.

Includes transactions with the following value in the SII Reporting Submission Status field: Partially Correct, Rejected After Resubmission, and Pending Correction.

RegistroLRFacturasRecibidas

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 quarter from the Tax Point Date field on the transaction record.	Y
IDFactura > IDEmisorFactura	This node shows the same value as the FacturaRecibida > Contraparte node described below.	Y
IDFactura > NumSerieFacturaEmisor	Depending on the transaction configuration, this field shows one of the following: DUA Number if the Type of Received Invoice field value is F5. Concatenation of the Internal ID and Reference Number fields if the Reference Number field value is available. Concatenation of the Internal ID and Transaction ID fields if the Reference Number field value is not available.	Y
IDFactura > FechaExpedicionFacturaEmisor	Expedition Date field on SII Reporting subtab of the transaction record.	Y
FacturaRecibida > TipoFactura	Type of Received Invoice field on the SII Reporting subtab of the transaction record.	Y
FacturaRecibida > TipoRectificativa	Preset to I if the Type of Received Invoice field is R1 – R5. Otherwise omitted.	N
FacturaRecibida > FechaOperacion	Transaction Date field on the Tax Details subtab of the transaction record.	Y
FacturaRecibida > ClaveRegimenEspecialOTrascendencia	Special Regime Key or Tax Significance on Received Invoices field on the SII Reporting subtab of the transaction record.	Y
FacturaRecibida > DescripcionOperacion	Memo field on the transaction record. If not available, the transaction's name is sourced instead.	Y
FacturaRecibida > Contraparte	This node is always included in the report.	Y
FacturaRecibida > Contraparte > NombreRazon	Depending on the type of vendor, this value is either sourced from the Name field (for individuals) or Company Name field (for companies) on the vendor record. If the Type of Received Invoice field is set to F5, the Name field from the subsidiary record is sourced instead.	Y
FacturaRecibida > Contraparte > NIF	If you select NIF in the Identification Type in the Country of Residence field on the customer record, this value is sourced from the Vendor Tax Reg. Number field on the transaction record. If a different identification type was selected, the IDOtro node is included instead. If the Type of Received Invoice field is set to F5, the alphanumeric value under Tax Reg. Number table column header of the Tax Registrations subtab on the subsidiary record is sourced 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 Vendor Tax Reg. Number field is empty, AEAT might return an error.	Y
FacturaRecibida > 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
FacturaRecibida > 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 Vendor 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
FacturaRecibida > Contraparte > IDOtro > IDType	Identification Type in the Country of Residence field on the vendor record.	Y
FacturaRecibida > Contraparte > IDOtro > ID	Vendor Tax Reg. Number field on the Tax Details subtab of the transaction record. If the value selected in the Identification Type in the Country of Residence field is 02, country code is sourced, if it is not included in the Vendor Tax Reg. Number on the transaction record. If the value selected in the Identification Type in the Country of Residence field is other than 02, Vendor Tax Reg. Number on the transaction record is sourced.	Y
FacturaRecibida > FechaRegContable	The value from the Accounting Registration Date field. If not specified, the value from the Transaction Date is sourced instead.
FacturaRecibida > CuotaDeducible	If the value in the Type of Received Invoice field is F2, this field shows 0. If the value in the Type of Received Invoice field is F5 and the DUA number is from a country other than Spain, this field shows 0. Note: The DUA number is considered Spanish if its 3rd and 4th characters are E and S, for example 15 ES 00418930051657. In all other cases, it shows a sum of positive tax amounts from the tax lines of the considered transaction. Negative tax amounts are ignored.	N

Field

Sourcing

Required Field

PeriodoLiquidacion > Ejercicio

The year from the Tax Point Date field on the transaction record.

PeriodoLiquidacion > Periodo

The quarter from the Tax Point Date field on the transaction record.

IDFactura > IDEmisorFactura

This node shows the same value as the FacturaRecibida > Contraparte node described below.

IDFactura > NumSerieFacturaEmisor

Depending on the transaction configuration, this field shows one of the following:

DUA Number if the Type of Received Invoice field value is F5.
Concatenation of the Internal ID and Reference Number fields if the Reference Number field value is available.
Concatenation of the Internal ID and Transaction ID fields if the Reference Number field value is not available.

IDFactura > FechaExpedicionFacturaEmisor

Expedition Date field on SII Reporting subtab of the transaction record.

FacturaRecibida > TipoFactura

Type of Received Invoice field on the SII Reporting subtab of the transaction record.

FacturaRecibida > TipoRectificativa

Preset to I if the Type of Received Invoice field is R1 – R5.

Otherwise omitted.

FacturaRecibida > FechaOperacion

Transaction Date field on the Tax Details subtab of the transaction record.

FacturaRecibida > ClaveRegimenEspecialOTrascendencia

Special Regime Key or Tax Significance on Received Invoices field on the SII Reporting subtab of the transaction record.

FacturaRecibida > DescripcionOperacion

Memo field on the transaction record.

If not available, the transaction's name is sourced instead.

FacturaRecibida > Contraparte

This node is always included in the report.

FacturaRecibida > Contraparte > NombreRazon

Depending on the type of vendor, this value is either sourced from the Name field (for individuals) or Company Name field (for companies) on the vendor record.
If the Type of Received Invoice field is set to F5, the Name field from the subsidiary record is sourced instead.

FacturaRecibida > Contraparte > NIF

If you select NIF in the Identification Type in the Country of Residence field on the customer record, this value is sourced from the Vendor Tax Reg. Number field on the transaction record. If a different identification type was selected, the IDOtro node is included instead.
If the Type of Received Invoice field is set to F5, the alphanumeric value under Tax Reg. Number table column header of the Tax Registrations subtab on the subsidiary record is sourced 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 Vendor Tax Reg. Number field is empty, AEAT might return an error.

FacturaRecibida > 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.

FacturaRecibida > 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 Vendor 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.

FacturaRecibida > Contraparte > IDOtro > IDType

Identification Type in the Country of Residence field on the vendor record.

FacturaRecibida > Contraparte > IDOtro > ID

Vendor Tax Reg. Number field on the Tax Details subtab of the transaction record.

If the value selected in the Identification Type in the Country of Residence field is 02, country code is sourced, if it is not included in the Vendor Tax Reg. Number on the transaction record.
If the value selected in the Identification Type in the Country of Residence field is other than 02, Vendor Tax Reg. Number on the transaction record is sourced.

FacturaRecibida > FechaRegContable

The value from the Accounting Registration Date field.

If not specified, the value from the Transaction Date is sourced instead.

FacturaRecibida > CuotaDeducible

If the value in the Type of Received Invoice field is F2, this field shows 0.
If the value in the Type of Received Invoice field is F5 and the DUA number is from a country other than Spain, this field shows 0.

Note:
The DUA number is considered Spanish if its 3rd and 4th characters are E and S, for example 15 ES 00418930051657.
In all other cases, it shows a sum of positive tax amounts from the tax lines of the considered transaction. Negative tax amounts are ignored.

RegistroLRFacturasRecibidas > DesgloseFactura > DesgloseIVA

For each transaction, there is one line for each tax rate mentioned in the associated tax lines.

Field	Sourcing	Required Field
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 > CuotaSoportada	Shows the sum of tax amounts for the tax lines with the corresponding tax rate.	Y

Field

Sourcing

Required Field

DesgloseIVA > DetalleIVA > TipoImpositivo

Shows the corresponding tax rate.

DesgloseIVA > DetalleIVA > BaseImponible

Shows the sum of tax bases for the tax lines with the corresponding tax rate.

DesgloseIVA > DetalleIVA > CuotaSoportada

Shows the sum of tax amounts for the tax lines with the corresponding tax rate.

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RegistroLRFacturasRecibidas

RegistroLRFacturasRecibidas > DesgloseFactura > DesgloseIVA

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