Generating and Submitting the Spain VAT Register Information

Generating the Spain VAT Register Reports

Before you generate the Spain Online VAT register reports, you should enter the VAT ID on all applicable vendor and customer records. You can update these records in bulk, using CSV import.

To generate the Spain VAT Register reports:

Go to Reports > Tax > Tax Audit Files.
On the Audit Files page, set values for the following fields:
- Report – Select one of the following ledgers to generate:
- Subsidiary — Select Spain or, if you want to generate a report for a Spanish nexus, select the subsidiary associated with that nexus.
- Period — Select the starting date for the report.
- To — Select the end date for the report.
Important:
For Spain Cash Collections and Spain Investment Goods Register reports, you must only specify the fiscal year on the tax period to generate the report. Spain Cash Collections and Spain Investment Goods Register are to be submitted annually.
Click Generate.

The system queues your request, and then notifies you by email when the audit files is generated. The email notification includes a link you can click to download the file. You can see the progress of the file you generate in the Download column of the Audit Files table. To update the Download column, click Refresh. When the file generation is completed, the Download status shows a Download link.

You can view a list of transactions included in the generated report using a saved search. For more information, see Viewing Transactions Generated for Spain Online VAT Register Reports.
When a report has been successfully generated, you should save the XML file to your computer. Under Audit files tab, click the Download link next to the report that you want to save.

Submitting the Spain VAT Register Reports

The XML file must be submitted by a taxpayer with a recognized electronic certificate. The certificate must be requested from AEAT (Agencia Estatal de Administración Tributaria) or the Spanish Tax Agency. To learn more, refer to the information available on the AEAT website.

A maximum of 10,000 invoices per batch can be sent online. The Tax Audit Files SuiteApp will generate another report for transactions that exceed the 10,000 limit. When the file is received by the tax authorities, the invoices are validated and a confirmation file is sent back with a status code for each invoice. The status code indicates if the invoice is valid, or if it contains an error. A single error is returned per invoice.

The taxpayer can send corrections to the tax authorities, and the tax authorities will respond to the invoices that have been re-submitted.

Throughout the year, the taxpayer can inquire on all invoices sent to the tax authority.

The following is part of the overall flow, although it is not part of the new requirement:

The taxpayer is no longer required to deliver the following:
- Modelo 340 (Monthly VAT File) – For companies that settle VAT monthly
- Modelo 347 (Third-Party Annual Domestic Turnover Report) – For companies that do not submit Modelo 340
- Modelo 390 (Annual VAT Settlement Report)
The tax authorities automatically issues the final VAT settlement on Modelo 390 annually. This is based on the invoices received throught the year. The taxpayer must confirm and adjust this as needed.

To learn more about the submission of reports online, and how you can test the filing of reports, refer to the information available on the Spanish Tax Agency's website.

Resubmitting Transactions to Correct Errors

When the status of a submitted transactions shows as Registered with Errors, you must correct and resubmit the transaction. You can view the details of the transaction error in the Registration Message column of the Spain Online VAT Register - Upload: Results page. For more information, see Step 2: View the Status of Submitted Transactions.

For submitted transactions with a status of Registered with Errors, you must correct the error on the transaction and resubmit it. Details of the transaction error can be viewed under the Registration Message column on the Spain Online VAT Register – Upload: Results page. For more information, see Step 2: View the Status of Submitted Transactions.

Important:

Resubmitting transactions to correct errors is not applicable to Spain Cash Collections and Spain Investment Goods Register.

To correct the error:

Go to Reports > Saved Searches > All Saved Searches.
On the Spain Online VAT Register – Upload: Results page, click the Edit link next to the transaction you want to modify.
Modify the transaction accordingly, and then click Save.
Generate and submit one of the following reports:
- Spain Issued Invoices – Error Correction
- Spain Received Invoices – Error Correction
For more information, see Generating the Spain VAT Register Reports and Submitting the Spain VAT Register Reports.

Resubmitting Amended Transactions

With the Tax Audit Files SuiteApp, you can amend transactions that have already been submitted to AEAT and generate and amending transactions report in XML.

Important:

Resubmitting amended transactions is not applicable to Spain Cash Collections and Spain Investment Goods Register.

To amend sales transactions:

Create a credit memo, cash refund, or journal entry to adjust your sales. Read the following topics for more information:
On the Tax Reporting subtab, select the values for the following fields:
- Correction Type — Select the reason for rectifying the transaction.
- Original Invoice — Enter the number of the invoice where you want to apply the credit.
Click Save.
Generate and submit the Spain Issued Invoices — Amending Transactions report. For more information, see Generating the Spain VAT Register Reports and Submitting the Spain VAT Register Reports.

To amend purchase transactions:

Create a vendor credit, credit card refund, or journal entry to adjust your purchases. Read the following topics for more information:
On the Tax Reporting subtab, select the values for the following fields:
- Correction Type — Select the reason for rectifying the transaction.
- Original Bill — Enter the bill number where you want to apply the adjustment.
Click Save.
Generate and submit the Spain Received Invoices — Amending Transactions report. For more information, see Generating the Spain VAT Register Reports and Submitting the Spain VAT Register Reports.

Important things to note:

Submissions made from a sandbox account to the production site of the Spanish Tax Agency are considered valid submissions. If you only want to test the submission of reports online, use the tax authority’s test site. For more information, refer to the SuiteAnswers article URL Endpoints for Spain SII Reports Submission (SuiteAnswers ID: 1002479).
The company name and VAT number are sourced from the subsidiary record in NetSuite. If your subsidiary has multiple nexuses, you must modify the generated XML file to supply the VAT number and company name associated with the Spain nexus.
Be sure to specify the Reference No. and Check No. on your transaction. If you leave these fields blank and submit it to the Spanish Tax Agency, the status of the transaction will be return as Registered with Errors.
Be sure to specify the Correction Type when you amend purchase and sales transactions. If you leave this field blank, the transaction will be rejected when you submit it to the Spanish Tax Agency.

General Notices