Upload
vuongminh
View
214
Download
0
Embed Size (px)
Citation preview
Tax Management Department
Immediate
Supply of
Information on
VAT
Immediate
Supply of
Information on
VAT
Tax Management Department
1. WHAT IS THE SII PROJECT?
• It is a change to the current VAT management system.
• It modifies the system of keeping the VAT registration books which will be made
through the AEAT's Electronic Office by supplying invoicing records. (The invoice is
not sent, nor is it an electronic invoice).
•The supply will be made IMMEDIATELY which allows the time between invoice
registration and the effective realisation of the economic operation to be shortened.
2. OBJECTIVES
HELP TO THE CONTRIBUTOR:
1st stage: Tax information
2nd stage: Pre-populated tax returns for VAT self-assessment
IMPROVEMENT IN CONTROL: New control model with information available
immediately.
2
Immediate Supply of Information: analysis of the new system
Tax Management Department
3. COLLECTIVE:
Obligatory
Elective: by census tax return in November of the previous year. The option will be
valid for at least one year.
In 2017, the option colud be made in June.
It would be a collective of 63,000 companies which make up 80% of the total VAT
invoicing in Spain.
- Large companies- VAT groups- REDEME
Monthly settlement period
3
Immediate Supply of Information: analysis of the new system
Tax Management Department
Advantages for the party liable for the tax payment
1. Simplification of formal obligations:
• Removal of informative obligations
*The information from the form 390 which cannot be obtained via the SII would be supplied as
additional information on the forms 303 and 322 of the final settlement period.
2. Contrast information:
Possibility of offering "Tax Information"
In the Electronic Office, a "declared" and “contrasted” Records Book with the
contrast information (from third parties who choose this system, from the AEAT
databases) will be available.
Reduction in errors in compliance with formal obligations and in the tax returns
themselves.
3. Increase in the deadline to submit self-assessments:
First 30 calendar days of the month following the monthly settlement period
- Forms 347, 340 and 390- VAT Records Books
4
Tax Management Department
Improvement in taxpayer control in transactions between business owners
1. Anticipate the information: the time of accounting for invoices is
brought closer to the effective realisation of the economic operation
2. The information is cross-referenced if the client and supplier are
hosted by the system.
5
Tax Management Department
Deadlines / submission frequency:
- Invoices issued Send the record of the invoice within four
calendar days, excluding Saturdays, Sundays and national holidays, from
the date of issue of the invoice.
In any case, before the 16th of the following month.
In 2017, the submission deadline was eight days.
- Invoices received Send the record of the invoice within four
calendar days, excluding Saturdays, Sundays and national holidays from
the invoice's accounting date or the single customs document.
In any case, before the 16th of the following month.
In 2017, the submission deadline was eight days.
6
Immediate Supply of Information: submission deadlines
Tax Management Department
DO NOT send on the “invoices”
What should be supplied is information about the invoicing:
Records: Records Book of Invoices Issued and Received, Investment Goods and certain
Intra-Community Transactions.
Records book of issued invoices:
Number and, if appropriate, serial number shown on the invoice (Invoice identification): it will
be an essential item in order to contrast the transaction.
Issue date and date of realisation of the transactions if different to the first.
Name and surnames, or company name, and NIF of the recipient.
Taxable base, taxpayer rate.
Type of invoice issued (Complete, simplified or rectifying)
Description of the transactions
In the case of rectifying invoices, the reference number of the rectified invoice (optional) or
amounts that are modified.
Settlement period
Tax assessment of the transactions included in the invoice issued:
- not subject and exempt
- delivery of goods or provision of services (only for non-established transactions)
Special regimes: letters j) and l) to p) of Article 6 of Royal Decree 1619/2012, investment in
gold and REGE.
Invoicing agreement
One of the transaction modalities with taxpayer implication (Articles 33 to 36 of RoyalDecree 1065/2007)
7
Immediate Supply of Information: information to supply
Tax Management Department
Issued invoices Records Book transactions keys
8
Immediate Supply of Information: information to supply
01- Operation of the common regime
02-EXPORT
03-SPECIAL REGIME ON USED GOODS, WORKS OF ART, ANTIQUES AND COLLECTABLES (135-139 OF LIVA),
04-Special regime on investment in gold
05-Special regime for travel agencies
06-Special regime for group of entities in VAT (Advanced Level)
07-Special regime for cash criterion
08-Transactions subject to IPSI / IGIC
09-Invoicing of the provisions of travel agency services that act as intermediaries on behalf of others (Fourth additional provision of
Royal Decree 1619/2012 of 30 November)
10-Collections on behalf of third parties of professional fees or intelectual property rights, copyrights or others on behalf of
members, associates or associated members made by societies, associaltions, professional colleges or other entities which, among
other functions, perform collections
11-Leasing of business premises subject to withholding tax
12-Leasing of business premises not subject to withholding tax
13-Leasing of business premises subject to and not subject to withholding tax
14-VAT invoice pending accrual on certifications of works whose recipient is a Public Administration
15-VAT invoice pending accrual on uninterrupted operactions
16-First half of 2017 and other invoices prior to inclusion in SII
Tax Management Department
Records book of received invoices:
Number and, if appropriate, serial number shown on the invoice
Imports: DUA number and accounting date.
Issue date and date of realisation of the transactions if different to the first.
Name and surnames, or company name, and NIF of the issuer: invoice
identification
Taxable base
Amount deductible
Description of the transaction
Settlement period
Special regimes: letters l) to p) of Article 6 of Royal Decree 1619/2012 and
REGE
One of the transaction modalities with taxpayer implication (Articles 33 to 36 of
Royal Decree 1065/2007)
9
Immediate Supply of Information: information to supply
Tax Management Department
Received invoices Records Book transactions keys
01-Transactions of the common regime
02-Transactions in which Business owners pay REAGYP compensations
03-TRANSACTIONS ON WHICH THE SPECIAL REGIME ON USED GOODS, WORKS OF ART, ANTIQUES AND COLLECTABLES (135-139 OF LIVA)
IS APPLIED,
04-Special regime on investment in gold
05-Special regime for travel agencies
06-SPECIAL REGIME FOR GROUP OF ENTITIES IN VAT (Advanced Level)
07-Special regime for cash criterion
08-Transactions subject to the IPSI / IGIC
09-Intra-Community acquisitions of goods and services
12-Leasing operations of business premises
13-Invoice corresponding to an import (recorded not associated to a SAD)
14-First half of 2017 and other invoices prior to inclusion in SII
10
Immediate Supply of Information: information to supply
Tax Management Department
1. Immediate sending, continuously through "web service". From the
invoicing system itself, the information (grouped according to process
cycles) is sent with a margin of a few days from the issuance of the invoice.
The communication is automatic; "machine to machine"
2. Completion of a "web form" for those who make very few transactions.
11
Immediate Supply of Information: submission methods
Tax Management Department
A) LEGAL Modification:
- Modification of Article 164.One.4th of Law 37/1992 of 28 November on Value
Added Tax (LIVA), to reflect the specific obligation on how to comply with the
keeping of Records Books. (done)
"Bring the accounting and the records established in the form defined by law,
without prejudice to the provisions of the Commercial Code and other accounting
standards"
- Modification of the General Tax Law, Article 200. Taxpayer penalty for non-
compliance of accounting and records obligations. (Paragraphs 1 g and 3)
Classification: (Art. 200. 1 g))
The delay in the obligation of recording movements in Records Books through the
Tax Agency's Electronic Office through the supply of invoicing records in the terms
established by law.
12
Regulatory changes (I)
Tax Management Department
A) LEGAL Modification:
Amount of the penalty (Art. 200.3 LGT)
The delay in the obligation of recording movements in Records Books
through the Tax Agency's Electronic Office through the supply of invoicing
records in the terms established by law will result in a proportional
pecuniary fine of 0.5 per cent of the invoice amount in the record, with a
quarterly minimum of €300 and a maximum of €6,000.
13
Regulatory changes (II)
Tax Management Department
B) Regulatory Modification ( RD 596/2016):
Modification of the Value Added Tax Regulation (Articles 62 to 71 of RIVA)
– Recording movements of Records Books through the Electronic Office
– Submission and deposit of tax return deadline
Modification of the Regulation which regulates invoicing obligations, RD
1619/2012 of 30 November)
-For taxable persons who comply with the obligations to issue an invoice through a
third party or by the addressee, it establishes the obligation that it is communicated
through the filing of a census return (Article 5.9 and 10).
- They unify the invoice reference deadlines with those of the issue (Article 18).
Modification of General Regulation approved by Royal Decree 1065/2007:
– Elimination of Form 347 (Article 32 RGAT)
– Elimination of Form 340 (Article 36 RGAT)
– Modification of the current wording of Article 104.h) RGAT
14
Regulatory changes (III)
Tax Management Department
Regulatory changes (IV)
C) Ministerial Orders:
- Approval of Ministerial Order with the content of the invoicing
records of the Immediate Supply of Information and with the
modification of Ministerial Order of form 036 to include the
option for the SII.
Start of public hearing and public information: end January 2017.
Planned publication date in the BOE: May 2017.
- Modification of Ministerial Order Returns-summary VAT, form
390, to expand the group of those exonerated from filing of
Returns-summary in accordance with the provisions of Article
71 of RIVA and modification of forms 303 and 322 to include
certain information.
15
Tax Management Department
Software companies collaboration agreement
16
COLLABORATION AGREEMENT BETWEEN THE TAX AGENCY
AND .............., FOR THE ELECTRONIC SUPPLY OF INVOICING
RECORDS IN THIRD PARTY REPRESENTATION.
Social collaboration for the electronic supply of invoicing records
in third party representation for companies whose business purpose
is, amongst other activities, the supply of software related to business
management to companies of various productive and service sectors,
thus facilitating their customers to comply with their tax obligations.
Tax Management Department
Pilot project: January to June 2017
Entry into force: 1 July 2017
Obligation to send invoicing records from the first half of 2017 between 1 July and
31 December 2017.
17
IMPLEMENTATION
Tax Management Department
Communication channels: general dissemination of information.
SII Banner:
Access through the TAX - VAT banner
18
Tax Management Department
Communication channels: general dissemination of information.
SII Banner:
Access through the TAX - VAT banner
19
Tax Management Department
SII GENERAL CONTENT BANNER:
• NEW ITEMS
• GENERAL INFORMATION:
‐ Information notes.
‐ Information leaflet.
‐ Frequently Asked Questions.
‐ Regulations
• TECHNICAL INFORMATION:
‐ Technical documentation. (link to the documentation published
on the developer website)
22
Tax Management Department 23
SII Content BANNER:
Allows web integration or viewing in the actual
RSS client the latest news, updated 24h, and with
direct links to its full content.
The subscription can be to all channels or just the
content specific to SII.
Subscription to RSS news
Tax Management Department
FORUM - FOR THOSE INVOLVED IN THE PILOT TEST.
Communication channel for companies which will be involved in the
Pilot Test.
* For questions not answered in the FAQs.
Large Companies FORUM.
Technical Secretary of the Large Companies Forum.
Remainder of those obligated to the SII– Emails:
Communication channels: information and specific help.
24
Tax Management Department
WEB SERVICE
Viewing Books.
EXAMPLE. Records Book of Issued Invoices - Viewing/ search by year and period:
Access to the detail of the
selected invoice record
https://www1.agenciatributaria.gob.es/wlpl/SSII-FACT/ws/SiiFactV1PSOAP
25