Online VAT Register for Spain

ERP CLOUD
Oracle Financials for EMEA

Table of Contents
1. Purpose of the document 5
2. Assumptions and Prerequisites 7
3. Additional Tax Setup 8
3.1 Document Fiscal Classification 8

3.2 Tax Reporting Types and Codes 9

3.3 Tax Exemptions 12

3.4 Receivables Setup 13

3.5 Deferred Tax (Tax Point Basis = Payment) 14

3.6 Period Tag Options 15

4. Transaction Numbering Setup 17

4.1 Document Sequence Setup 17

4.2 Delimiter Setup 18

4.3 Transaction Number Format Setup 20

5. Suppliers 22
6. Customers 31
7. Global Descriptive Flexfields 39
8. Financials Cloud Security 51
9. Accounts Payable 52
9.1 Invoices 52

9.2 Payments 53

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 9.3 Cancelled Invoices and Invoice Lines 54

9.4 Rectification Invoices 54

9.5 Invoices from Suppliers Outside of EU 54

9.6 Invoices from Suppliers Portal 55

10. Accounts Receivable 56

10.1 Invoices 56

10.2 Duplicate Invoice 59

10.3 Receipts 60

10.4 Collections Write-off 60

10.5 Transactions with Tax Exemptions 62

10.6 Rectification Transactions 63

11. Submit Online VAT Reporting for Spain (Addition) 65

12. Submit Online VAT Reporting for Spain (Modified) 67
13. How to Exclude Transactions from Immediate Submission 69
14. How to Mark a Transaction for Reporting Directly 70
15. Submit Online VAT Reporting Confirmation for Spain 71
16. How to Process Rejections and Errors 76
17. Submission Message Data Variations – Received Invoices Register 77
17.1 Deferred VAT (Tax Point Basis = Payment) 77

17.2 Invoices of Domestic Suppliers 77

17.3 Domestic Reverse Charge 78

17.4 Invoices of Intra-EU Suppliers 78

17.5 Invoices from Suppliers Outside of EU 79

17.6 Summary Invoices – Type F4 80

18. Submission Message Data Variations – Issued Invoices Register 81

18.1 Invoices Issued to Domestic Customers 81

18.2 Invoices Issued to Intra-EU Customers 82

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 18.3 Rectification Transactions 83

18.4 Transactions with Tax Exemptions 83

18.5 Invoices having MORE than One Special Regime Classifications 84

18.6 Invoices having Lines that are Grouped under BOTH S1 and S2 85

18.7 Invoices for Customers Outside of EU 86

18.8 Summary Invoices – Type F4 87

18.9 Invoices with Special Regime Classification ‘06’ and Tax Amount 0.00 87

19. Submission Message Data Variations – Selected Intra-EU Transactions Register 89

20. Interfaces 91
21. Annual Online VAT Reporting for Spain 92
21.1 Cash Collections Register 92

21.2 Investment Goods Register 94

21.3 Prerequisite Setup 94

21.4 Annual Online Investment Goods Register Process 95

22. Annual Online VAT Response for Spain 100

23. Retroactive Reporting 101
24. SII Attribute Defaulting 107
25. Version 1.1 July 2018 Changes 108
26. Appendix 1 – How to Upload Confirmation Response Messages 110
27. Appendix 2 – How to Update SII Version 112
28. Appendix 3 – Version Notes 113
29. Appendix 4 – Version 1.1 changes in Extract 115
29.1 Version 1.1 changes in Extract and Existing Extract 115

29.2 Received Invoices Register 115

29.3 Issued Invoices Register 116

29.4 Selected Intra-EU Transactions Register 117

29.5 Collections for the Received Invoices Register 118

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29.6 Payments Register 118

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1. Purpose of the document
This document explains the cloud solution for the Spain Online VAT Register Requirement (Suministro
Inmediato de Informacion / “SII”).

Before reading this document, you must have the knowledge about the Tax Agency SII Technical
Specifications.

This document provides a reference to the overall “SII” process. This document helps you to understand
the new fields required for transactions to comply with this new requirement.

Requirement Summary:

Starting from 1-Jul-2017, the delivery of VAT Register information to the Spanish tax authorities is
performed electronically via a predefined XML format and up to four days after the issuance or
reception date of an invoice. You can accomplish this by sending all invoice and ticket information to the
tax authorities. The requirement applies to the following companies:

 Large companies with annual turnover above six million Euros

 Companies that adhere to the monthly VAT settlement

 Company groups that declare as such

 Other companies that adhere voluntarily

New requirements were introduced effective from 1-Jul-2018. For more details, see the relevant
sections in this document.

Solution Approach:

You can use the solution to produce the XML messages in the required formats and then submit the
XML messages to the Tax Authority in a timely and efficient manner. The solution also has a component
for processing the confirmation messages that it receives from the authority. It updates the submitted
data with the necessary confirmation details.

If your primary ledger currency isn’t EUR and you have reporting or secondary ledgers in EUR currency,
you can create your submission messages based on one of these ledgers. Reporting will still be for your
selected legal entity (legal reporting unit) but the amount will be converted amount based on the
conversion rates associated with the selected reporting or secondary ledger.

Company group reporting isn’t in the scope of this solution.

This document explains the following registers:

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Online VAT Reporting:

 Issued Invoices Register

 Received Invoices Register

 Selected Intra-EU Transactions Register

Annual Online VAT Reporting:

 Cash Collections Register

 Investment Goods Register

The following diagram shows the Online VAT Reporting process flow:

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2. Assumptions and Prerequisites
In this document, the following entities are assumed to have already been set up:
Data Security – Refer to the Fusion Security Financials for EMEA, Financials for Asia/Pacific and Customer
and Supplier Netting topical essay available on My Support.
Enterprise Structure:
 Tax Configuration (Tax Regime, Tax codes, statuses, and rates)
 Suppliers
 Customers
 Document sequences (Refer to Setup section, Transaction Numbering Setup)
 Accounting Configuration
 Accounting and Reporting Sequences
 Oracle Payables Setup
 Oracle Receivables Setup

It’s recommended that the Implementation Project is complete for your organization before
commencing the Feature Specific Setup outlined below.
If you require further details:
 Refer to the Analyze and Report section on Oracle Financials Cloud (Get Started) web site.
 Refer to Appendix 2 – How to Update SII Version for how to set up Tax Authority SII XML
version.
 Refer to Appendix 3 – Version Notes for cloud solution version notes.

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3. Additional Tax Setup

3.1 Document Fiscal Classification

Use Document Fiscal Classification for assigning a transaction type to your transactions, which
will be used for online VAT reporting. The solution comes with a set of new document fiscal
classification values. You can select one of these values during transaction entry at the header
level for both Payables and Receivables transactions. You can also enter this value in your
import spreadsheets for both Payables and Receivables if you’re creating your transactions
through import.

The following table shows these values:

Table 1: Document Fiscal Classification

Code Meaning

ORA_F1 F1 Invoice art. 6, 7.2, and 7.3

ORA_F2 F2 Simplified Invoice and invoices with no addressee art. 6.1.d

ORA_R1 R1 Rectification Invoice – art. 80 three LIVA - tender

ORA_R2 R2 Rectification Invoice – art. 80 four LIVA - bad debts

ORA_R3 R3 Rectification Invoice – Rest art. 80 one and two

ORA_R4 R4 Rectification Invoice Rest

ORA_R5 Rectification Invoice for Simplified Invoices

ORA_F3 F3 Invoice issued instead of invoiced and declared simplified invoices

ORA_F4 F4 Summary journal of invoices

ORA_F5 F5 Imports (DUA)

ORA_F6 F6 Other accounting transactions

Note: The first two characters of the meaning are used in the corresponding block of the XML
message. If you don’t enter a value, the record will have ‘F1 Invoice art. 6, 7.2, and 7.3’ automatically
reported.

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 3.2 Tax Reporting Types and Codes
The following tax reporting type and codes are part of the online VAT solution:

 ORA_JE_SII_TAX_GROUP

Note: These values are available as pre-seeded setup with the solution. Associate the preceding codes to
your tax rates. You must complete this setup for all tax rates that are used in transactions.

If you must report tax on foreign customer transactions that aren’t subjected to tax, you can set up the
additional tax reporting code, XXXXNS_LOC and assign it to the appropriate tax rate. You must follow
the XXXXNS_LOC format, where you can replace X by any character.

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Task Name: Manage Tax Rates and Tax Recovery Rates

Navigation: Navigator –> Setup and Maintenance -> Manage Tax Rates and Tax Recovery Rates

Following is an example of the Tax Reporting Code assigned to the Tax Rate:

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11
 3.3 Tax Exemptions
Online VAT Reporting has specific requirements for reporting of tax exemptions applied to your
supplier and customer invoices. The solution is based on the standard Tax Exemptions feature.

Prerequisites:

 Ensure that you already checked the Allow tax exemptions option for Tax Regime, Tax,
Tax Rates and Tax Statuses.

Table 2: Tax Exemption Setup Steps

Setup Item Navigation Allow tax exemptions

Tax Regimes Navigator –> Setup and Maintenance -> Yes

Manage Tax Regimes

Taxes Navigator –> Setup and Maintenance -> Yes

Manage Taxes

Tax Rates Navigator –> Setup and Maintenance -> Yes

Manage Tax Rates and Tax Recovery
Rates

Tax Statuses Navigator –> Setup and Maintenance -> Yes

Manage Tax Statuses

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Define Tax Exemptions

You can define tax exemptions at third party or third-party site level. Third party can be a supplier or a
customer.

Note: Enter 100% in the Exemption Percentage field if the transactions must be completely tax
exempted. In the example preceding, the exemption percentage is 5%.

3.4 Receivables Setup

Receivables Activity for Write-off Collections

Task Name: Manage Receivables Activities

Navigation: Navigator –> Setup and Maintenance -> Manage Receivables Activities

Define an activity with adjustment type that will be reserved for collection write-offs:

Write off for ES Online VAT

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 Only use this reserved name, that’s, Write off for ES Online VAT, for this setup. The process
recognizes the type of adjustment from the name.

Receipt Method for Cash Collections

This setup is required for annual cash collections reporting.

Task Name: Manage Receipt Classes and Methods

Navigation: Navigator –> Setup and Maintenance -> Manage Receipt Classes and Methods

Enter or update receipt methods that will be used for cash collections.

Enter Yes in the Cash Collections drop-down list after selecting Online VAT Reporting for Spain in
Regional Information drop-down list. After this is done, all receipts entered through this method
are selected for cash collections reporting.

3.5 Deferred Tax (Tax Point Basis = Payment)

Online VAT reporting solution requires payments for transactions with deferred tax rates to be
reported in addition to the transactions.

Define your tax rules and rates for deferred tax (Tax Point Basis = Payment).

Here’s an example of how to setup ES VAT STANDARD DEF RATE:

Task Name: Manage Tax Rules

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 Navigation: Navigator –> Setup and Maintenance -> Manage Tax Rules

Task Name: Manage Tax Rates and Tax Recovery Rates

Navigation: Navigator –> Setup and Maintenance -> Manage Tax Rates and Tax Recovery Rates

3.6 Period Tag Options

The Online VAT Reporting Received Invoices template has a mandatory period tag (‘Periodo’ tag in XML).
Businesses can either use Invoice Date or Accounting Date to determine the period value for an invoice.
The options are as follows:

 01 Payables Invoice Date

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  02 Payables Invoice Accounting Date

Enable the preferred value using the following setup:

Task name: Manage Standard Lookups

Navigation: Navigator –> Setup and Maintenance -> Manage Standard Lookups

Query ORA_JEES_SII_AP_PERIOD_OPTION in lookup type.

01 Payables Invoice Date is enabled by default.

Note: Ensure that you have enabled only one value at a time.

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4. Transaction Numbering Setup

4.1 Document Sequence Setup

Due to country tax reporting requirements, you must create all transactions with a sequence name and
number. Standard document sequencing feature is used for this requirement. If your implementation
uses the standard feature for all or part of the issued invoices, the document sequence setup must be
completed for Receivables.

Note: For any of your transaction batch sources, if you decide to use the document sequence name
and number for your transaction numbering through standard functionality, you must select the ‘Copy
document number to transaction number’ option for that transaction source. If you want to report
transaction numbers created by the third-party system for the imported invoices, don’t select 'Copy
document number to transaction number’ option for the transaction source used for imported
invoices.

Task name: Manage Transaction Sources

Navigation: Navigator –> Setup and Maintenance -> Manage Transaction Sources

You can optionally define document sequences for your Payables invoices, however, these values will
not be used for submission to the Tax Authority.

Task name: Manage Document Sequences

Navigation: Navigator –> Setup and Maintenance -> Manage Document Sequences

Here’s an example of how you define document sequences for your Payables Invoices:

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Transaction numbers have the following format as per requirement:
 Document Sequence Name||’/‘||Document Sequence Number
For example: ES AR 2016 LE INV/1001
Note: Total size of the above string should not be more than 60 characters. If the string exceeds 60
characters, only the first 60 characters will be reported.

4.2 Delimiter Setup

If you’re creating transaction numbers using document sequence name and number, complete the
following setup:

Task name: Manage Standard Lookups

Navigation: Navigator –> Setup and Maintenance -> Manage Standard Lookups

Query ‘ORA_JEES_SII_DELIMITERS’ in lookup type.

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Ensure you have only one of the delimiter lookup values enabled:

 ORA_ASTERISK

 ORA_COLON

 ORA_COMMA

 ORA_FORWARD_SLASH

 ORA_HYPHEN

 ORA_PERIOD

 ORA_PIPE

 ORA_SEMICOLON

 ORA_SPACE

 ORA_UNDERSCORE

IMPORTANT: If you have enabled more than one value, the submission ends in error.

Note: The delimiter setup doesn’t impact the format of the transaction numbers that the
third-party system creates for the imported invoices.

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 4.3 Transaction Number Format Setup
You can control the format of the transaction number for the invoices you report on the Issued Invoices
Register. By default, the transaction number is reported as:

Document Sequence Name||’/‘||Document Sequence Number

For example: ES AR 2016 LE INV/1001
If there is a requirement to report only the document sequence number as transaction number, you
must create:

 a new lookup type, JE_SII_AR_DOC_SEQ

 a new lookup code, JE_SII_AR_DOC_DISABLE and enable it.

If there’s a requirement specific to intercompany invoices to report only the document sequence
number as transaction number, you must create:

 a new lookup type, JE_SII_AR_IC_DOC_SEQ and enable it.

The following screenshot shows the setup for the lookup code, JE_SII_AR_IC_DOC_DISABLE.

The following table shows various combinations of the lookup codes setup. In this example, two invoices
are reported on the Issued Invoices Register:

 an invoice that’s created manually and has document sequence number copied to the
transaction number, where FIN_EMEA_QA_ES is the document sequence name and 1002 is the
document sequence number.

 an invoice that’s created from the intercompany batch and has document sequence number
copied to the transaction number, where FIN_EMEA_QA_ES is the document sequence name
and 1 is the document sequence number.

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Table 3 Transaction Numbering Examples

JE_SII_AR_DOC_ JE_SII_AR_IC_DOC_ Invoice created manually Intercompany Invoice

DISABLE DISABLE

Not enabled Not enabled FIN_EMEA_QA ES/1002 FIN_EMEA_QA ES/1

Enabled Enabled 1002 1

Not enabled Enabled FIN_EMEA_QA ES/1002 1

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5. Suppliers
Enter taxpayer ID and tax registration numbers for your suppliers:

Task name: Manage Suppliers

Navigation: Navigator –> Suppliers -> Manage Suppliers

Note: Taxpayer ID can only be entered for the party level and can be used to hold registration numbers,
such as Taxpayer ID, Passport Number, and Country Official Document Number. TRN should be specific
in the Tax Registration Number field as explained in the following screenshots.

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23
Tax Registration for the supplier address (site):

You can enter the Tax Registration Number (TRN) at party and party site tax profile/tax registration
levels.
You can only enter the TRN at the tax registration level if the supplier is a Spain company (*), otherwise
you must enter the TRN at the party tax profile level.

(*) For a community member country, other than Spain, the correct TRN can only be valid against the
rules for that country. If the tax regime of the registration (which is a required entity) is Spanish VAT, the
TRN is validated with rules for Spain. In this case, for example, a TRN with ‘FR’ as first two characters are
not accepted.

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Suppliers outside of EU
If the supplier is registered in a foreign country who isn’t a EU member, complete the following setup:

Task name: Manage Suppliers

Navigation: Navigator –> Suppliers -> Manage Suppliers

Enter ID type for your supplier at the site window:

You can also enter ID type at the party level. The system checks both levels starting from the site level.

Note: If the ID type is entered at both the levels, site level value takes the precedence.

Enter Identification document number for your supplier in the Taxpayer ID field:

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Online Submission Message and Supplier Information
Ensure your supplier information is correct for the online reporting.

If your supplier is registered in Spain, NIF (Taxpayer ID) is printed as follows:

<sii:NIF>Q0467001D</sii:NIF>

Taxpayer ID is validated when the message is submitted to the Tax Authority.

If the supplier is registered in a EU member country (Other than Spain), ID Type tag shows ‘02’ and Tax
Registration Number (starting with the short country code in the first two digits) is printed as follows:
<sii:IDType>02</sii:IDType>

<sii:ID>FR2P123456789</sii:ID>

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Suppliers outside of EU
If the supplier is registered in a foreign country who isn’t a member, the following tags are populated:

-<sii:IDOtro>

<sii:CodigoPais>XX</sii:CodigoPais>

<sii:IDType> YY</sii:IDType> (*)

<sii:ID>ZZ </sii:ID>

</sii:IDOtro>

(*)
XX is the short code of the country.

YY can be one of the following:

03 Passport number
04 Official identification document issued by country of residence
05 Proof of residency
06 Other document

ZZ: The identification number that you have set up for this supplier will be printed.

IMPORTANT: If you haven’t set up identification document number for your supplier, the record will
be rejected.

The message also displays the supplier name in the following format:

<sii:NombreRazon><Supplier Name> </sii:NombreRazon>

Additional Setup Required for Supplier and Supplier Site Level Defaulting
These setups are needed for reporting invoices without individually entering SII attributes. The Suppliers
Portal invoices and retroactive reporting uses these setups. You can set up at supplier or supplier site
levels. The system checks the site level first and then the supplier level.

(1) Enter Supplier Defaults:

Task name: Manage Suppliers

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 Navigation: Navigator –> Suppliers -> Manage Suppliers

Enter or query suppliers. Enter the special regime that you want this supplier in the global
descriptive flexfield segment under the Regional Information, Special Regime.

Note: For retroactive reporting, a fixed value is used. You don’t need to enter any value in
special regime for retroactive reporting only.

Additionally, if for any reason, you want to exclude this supplier from Online VAT reporting,
enter ‘Yes’ in the ‘Exclude from Online Reporting’ field.

(2) Enter Supplier Site Defaults:

Task name: Manage Suppliers

Navigation: Navigator –> Suppliers -> Manage Suppliers

Enter or query suppliers. Enter the special regime that you want this supplier site in the global
descriptive flexfield segment under the Regional Information, Special Regime.

Additionally, if for any reason, you want to exclude this supplier site from the Online VAT
reporting, enter ‘Yes’ in the ‘Exclude from the Online Reporting’ field.

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IMPORTANT: If you exclude the supplier or supplier site from the online reporting, but want to report
an invoice for this supplier, you must ensure that the transaction status is manually set to ‘R’ (Ready)
for this invoice. Additionally, if you want to exclude only one or few invoices for this supplier, you can
do this at invoice level instead of excluding the supplier or supplier site.

(3) Specify defaults for mandatory values per your business need:
Task name: Manage Standard Lookups

Navigation: Navigator –> Setup and Maintenance -> Manage Standard Lookups

Query ‘ORA_JEES_SII_RECEIVED_REC_DEF’. The existing values will be listed.

Enter required value in the description field across the corresponding field type. This field is a
free entry text field and no list of values are provided. You must enter the exact value that will
be entered on the XML file.

Note: The settings for Credit memo is used only when the credit memo is applied to an invoice,
otherwise the settings for Invoice type will be used.

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IMPORTANT: The Special Regime default and override values can be specified at multiple levels.
Therefore, the following hierarchy will be followed to identify the Special Regime value to use for an
invoice in the XML:
1. Value specified at the invoice header level in the Regional Context: Special Regime.
2. User Defined Fiscal Classification Code at the invoice line level.
3. Value specified at the Party Site Level in the Regional Context: Special Regime.
4. Value specified at the Party Level in the Regional Context: Special Regime.
5. Lookup code(s) specified in the 'ORA_JEES_SII_RECEIVED_REC_DEF’ lookup.

Note: There’s an exception for retroactive reporting that uses a fixed value.

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6. Customers
Enter taxpayer ID and tax registration numbers for your customers at party and/or customer site levels.

Task name: Manage Customers

Navigation: Navigator –> Setup and Maintenance -> Manage Customers

Domestic Customers

Enter the Taxpayer ID for your domestic customers. You can enter the Taxpayer ID only for the party.
IMPORTANT: Ensure correct Taxpayer ID values are entered for all your domestic customers.

You can enter tax profile and tax registration for the customer party, part sites, or both.

You can enter the tax registration number at tax profile or tax registration as shown in the following
examples. However, you need the Taxpayer ID value for Online VAT reporting.

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(1) Enter the tax registration number at tax profile for the customer/customer account site.

(2) Enter the tax registration number at tax registration for the customer/customer account site.

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Intra-EU Customers

For the customer party/account site, enter tax registration number (TRN) at the party tax profile.

You can enter your tax registrations at customer party site, customer party site, or both.

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Customers Outside of EU

If the customer is registered in a foreign country who isn’t a EU member, complete the following setup:
Task Name: Manage Customers

Navigation: Navigator –> Setup and Maintenance –> Manage Customers

You can enter this information at the customer account or account site profile history:

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Enter the identification number at party level in Taxpayer ID field.

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Online Submission Message and Customer Information
Ensure your customer information is correct for online reporting.

If your customer is registered in Spain, NIF (Taxpayer ID) will be printed as follows:

<sii:NIF>Q0467001D</sii:NIF>
Taxpayer ID is validated when the message is submitted to the Tax Authority.

If the customer is registered in a EU member country (Other than Spain), ID Type tag shows ‘02’ and Tax
Registration Number (starting with the short country code in the first two digits) is printed as follows:
<sii:IDType>02</sii:IDType>

<sii:ID>FR2P123456789</sii:ID>

If the customer is registered in a foreign country who isn’t a EU member, the following tags are
populated:

-<sii:IDOtro>

<sii:CodigoPais>XX</sii:CodigoPais>

<sii:IDType> YY</sii:IDType> (*)

<sii:ID> ZZ</sii:ID>

</sii:IDOtro>

(*)
XX is the short code of the country.

YY can be one of the following:

03 Passport number
04 Official identification document issued by country of residence
05 Proof of residency
06 Other document

ZZ: The identification number that you have set up for this customer is printed.

IMPORTANT: If you haven’t set up identification document number for your customer, record will be
rejected.
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Message also displays the customer name as shown below:

<sii:NombreRazon><Customer Name></sii:NombreRazon>

Note: The Annual Reporting: Customer profile history is created by default when you create a
customer account. For account sites, profile history must be created manually, if necessary. This will
be explained further in Cash Collections Register

Additional Setup Required for Customer and Customer Site Level Defaulting

1. Enter Customer/Customer Site Defaults:

Task name: Manage Customers

Navigation: Navigator –> Billing -> Manage Customers

Enter or query customers. Create or edit profile history for customer and/or customer site. Enter
the special regime that you want for this customer/customer site in the global descriptive
flexfield segment under the Regional Information, Special Regime.

Additionally, if for any reason, you want to exclude this customer/customer site from Online
VAT reporting, enter ‘Yes’ in the ‘Exclude from Online Reporting’ field.

2. Specify defaults for mandatory values per your business needs:

Task name: Manage Standard Lookups

Navigation: Navigator –> Setup and Maintenance -> Manage Standard Lookups

Query ‘ORA_JEES_SII_ISSUED_REC_DEF’.The existing values are listed.

37
 You can optionally enter other defaults in the description field across the corresponding field
type. This field is free entry text field and no list of values are provided. You must enter the
exact value that will enter on the XML file.

Note: The setting for Credit memo is used only when the credit memo is applied to an invoice,
otherwise the setting for Invoice type will be used.

IMPORTANT: Special Regime default and override values can be specified at multiple levels.
Therefore, the following hierarchy is followed to identify the Special Regime value to use it for an
invoice in the XML.
1. Value specified at the invoice header level in the Regional Context: Special Regime.
2. User Defined Fiscal Classification Code at the invoice line level.
3. Value specified at the Customer Site Level in the Regional Context: Special Regime.
4. Value specified at the Customer Account Level in the Regional Context: Special Regime.
5. Lookup code(s) specified in the 'ORA_JEES_SII_ISSUED_REC_DEF’ lookup.

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7. Global Descriptive Flexfields
The following new context is provided for the listed levels:

Online VAT Reporting for Spain

AP Invoice Header

AR Transaction Header

AR Receivables Application

AP Invoice Payment

Supplier

Supplier Site

Customer Profile History (same GDF for party and party site)

The following process flow diagram shows how the global descriptive flexfield segments are used.

Details are as follows:

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Table 4: Values and Descriptions

Entry Level GDF Values Type Display Read Description Additional

Type Only Comments
R - Ready,
S-Submitted,
O-On Hold,
Transaction Status Character LOV No M-Modified,
D-Directly
Reported
E -Excluded
N-New, Only system
A-Accepted, update is
AE-Accepted with allowed.
Tax Authority Status Character Text Box Yes Errors, Updated when
R-Rejected you run the
confirmation
process.
JEESARIR: Issued
Invoices Register Only system
JEESAPRR: update is
Received Invoices allowed.
Register Type Character Text Box Yes Register Updated when
JEESRPIC: Selected the you run the
AP Invoice
Intra-EU submission
Header
Transactions process.
Register
Message codes Only system
that are available update is
at SII web site. allowed.
Message Code Character Text Box Yes Updated when
you run the
confirmation
process.
Message code Only system
descriptions that update is
are available at SII allowed.
Message Description Character Text Box Yes web site. Updated when
you run the
confirmation
process.
Updated when
the submission or
Date Last Updated Date Date No
confirmation
processes are run.

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 Yes/No Optional entry.
Identifier that
appears with
value ‘S’ if the
Third Party Invoice Character LOV No
third party
issues the
invoice on the
message.
Enter ‘A’ or ‘B’ if
you want the
Intra-EU invoice to
be reported
through Selected
Intra-EU
Transactions
register.
A: The sending or
receipt of goods
for the execution
of the partial
reports or works
mentioned in
Intra - EU Declared Key Character LOV No
article 70, section
one, Number 7, of
the Tax Law
37/1992
B: Transfers of
goods and intra-
Community
acquisitions of
goods covered by
In articles 9,
paragraph 3, and
16, section 2, of
the Tax Law (Law
37/1992
Enter ‘D’
(Declarer) for
Intra - EU Subtype Character LOV No Payables and ‘R’
(Sender) for
Receivables.
Enter the original
invoice number if
the invoice
Original Invoice Number Character LOV No
entered is a
rectification
invoice.
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 Date Transaction
Date Date Yes
Performed
Select the
Seed values or a
appropriate
user-entered
Special Regime Character LOV No special regime
value can be
code from the list
selected.
of values
Select document
type if the original
value in document
Document Type Override Character LOV No
fiscal classification
is incorrect or
NULL.
Enter the date
that should
appear in the xml
message under
Document Recording the <sii:FechaReg
Date Date No
Date Contable> tag if
this is different
than the invoice
accounting date.

Enter the last

invoice number of This field is
Last Document Number the set of invoices used for F4 type
Character Text Box No
of Summary Invoice being reported as summary
a summary invoices.
invoice.
Enter if you want
Reporting Period Character LOV No to override the
calculated value.
Late Submission Character LOV No Yes/No Default is No..
Simplified Invoice Character LOV No Yes/No
R - Ready,
S-Submitted,
O-On Hold,
Transaction Status Character LOV No M-Modified,
AR D-Directly
Transaction Reported
Header E-Excluded
N-New, Only system
A-Accepted, update is
Tax Authority Status Character Text Box Yes
AE-Accepted with allowed.
Errors, Updated when

42
 R-Rejected you run the
confirmation
process.
JEESARIR: Issued
Invoices Register Only system
JEESAPRR: update is
Received Invoices allowed.
Register Type Character Text Box Yes Register Updated when
JEESRPIC: Selected you run the
Intra-EU submission
Transactions process.
Register
Message codes Only system
that are available update is
at SII web site. allowed.
Message Code Character Text Box Yes Updated when
you run the
confirmation
process.
Message code Only system
descriptions that update is
are available at SII allowed.
Message Description Character Text Box Yes web site. Updated when
you run the
confirmation
process.
Updated when
the submission or
Date Last Updated Date Date No
confirmation
processes are run.
Yes/No Optional entry.
Identifier that
appears with
value ‘S’ if the
Third Party Invoice Character LOV No
third party
issues the
invoice on the
message.
Enter ‘A’ or ‘B’ if Enter ‘A’ or ‘B’
you want the if you want the
Intra-EU invoice to Intra-EU invoice
be reported to be reported
Intra - EU Declared Key Character LOV No
through Selected through
Intra-EU Selected Intra-
Transactions EU Transactions
register. register.

43
 A: The sending or A: The sending
receipt of goods or receipt of
for the execution goods for the
of the partial execution of
reports or works the partial
mentioned in reports or
article 70, section works
one, Number 7, of mentioned in
the Tax Law article 70,
37/1992 section one,
B: Transfers of Number 7, of
goods and intra- the Tax Law
Community 37/1992
acquisitions of B: Transfers of
goods covered by goods and
In articles 9, intra-
paragraph 3, and Community
16, section 2, of acquisitions of
the Tax Law (Law goods covered
37/1992 by
In articles 9,
paragraph 3,
and 16, section
2, of the Tax
Law (Law
37/1992
Enter ‘D’ Enter ‘D’
(Declarer) for (Declarer) for
Intra - EU Subtype Character LOV No Payables and ‘R’ Payables and ‘R’
(Sender) for (Sender) for
Receivables. Receivables.
Enter the original
invoice number if
the invoice being
Original Invoice Number Character LOV No
entered is a
rectification
invoice.
Date Transaction
Date Date Yes
Performed
Select the
Seed values or a
appropriate
user-entered
Special Regime Character LOV No special regime
value can be
code from the list
selected.
of values
Select document
Document Type Override Character LOV No
type if the original

44
 value in document
fiscal classification
is incorrect or
NULL.
Enter the last
invoice number of This field is
Last Document Number the set of invoices used for F4 type
Character Text Box No
of Summary Invoice being reported as summary
a summary invoices.
invoice.
Use for Modelo
Transaction Deadline Number Text Box No reporting if
necessary.
Use for Modelo
reporting if
Property Location Number LOV No
necessary.

Use for Modelo

Transmission of Property reporting if
Character Text Box No
Subject to VAT necessary.

Yes/No Default is No.

No will be
Late Submission Character LOV No
assumed if not
entered.
Invoice with No Yes/No
Character LOV No
Counterpart
Yes/No
Simplified Invoice Character LOV No
Not displayed Only system
Transaction Status Character LOV Yes update is
allowed
Not displayed Only system
Tax Authority Status Character LOV Yes update is
allowed
AR Not displayed Only system
Receivable Register Type Character LOV Yes update is
Application allowed
Not displayed Only system
Message Code Character Text Box Yes update is
allowed
Not displayed Only system
Message Description Character Text Box Yes update is
allowed

45
 Not displayed Only system
Date Last Updated Date Date Yes update is
allowed
Not displayed Only system
Transaction Status Character LOV Yes update is
allowed
Not displayed Only system
Tax Authority Status Character LOV Yes update is
allowed
Not displayed Only system
Register Type Character LOV Yes update is
AP Invoice allowed
Payment Not displayed Only system
Message Code Character Text Box Yes update is
allowed
Not displayed Only system
Message Description Character Text Box Yes update is
allowed
Not displayed Only system
Date Last Updated Character Text Box Yes update is
allowed
Code Character LOV No
Special Regime Character LOV No
Supplier
Exclude from Online
Character LOV No
Reporting
Code Character LOV No
Supplier Special Regime Character LOV No
Site Exclude from Online
Character LOV No
Reporting
Code Character LOV No
Special Regime Character LOV No
Exclude from Online
Character LOV No
Reporting
R - Ready,
S-Submitted,
Submission Status for O-On Hold,
Character LOV No
Customer Cash Collections Register M-Modified,
Profile D-Directly
History Reported
N-New, Only system
A-Accepted, update is
AE-Accepted with allowed.
Tax Authority Status for
Character Text Box Yes Errors, Updated when
Cash Collections Register
R-Rejected you run the
confirmation
process.
46
 Not displayed Only system
Message Code for Cash
Character Text Box Yes update is
Collections Register
allowed
Message Not displayed Only system
Description for Cash Character Text Box Yes update is
Collections Register allowed
Y (Yes) – to be
Receipt used for Online
Cash Collections Character LOV Yes
Methods VAT Reporting

Asset No (default)
Investment Goods For Investment
Category Character LOV 5 years
Reporting Goods Register
Books 10 years
No (default)
Assets Investment Goods For Investment
Character LOV 5 years
(Additions) Reporting Goods Register
10 years
No (default) Unless ‘Yes’ is
Receivables entered all
Exclude from Online
Batch Character LOV No batch sources
Reporting
Sources will be
included.

Special Regime Codes

Special Regime codes are available in your system. The following tables show these seeded values:

Issued Invoices (AR):

Table 5: Special Regime Codes and Meanings

Code Meaning

ORA_01 01 Operation of the general scheme

ORA_02 02 Export

03 Operations to which the special regime of used goods, art objects, antiques, and
ORA_03 collectors' objects apply (135-139 LIVA)

ORA_04 04 Special investment gold regime

ORA_05 05 Special regime travel agencies

ORA_06 06 Special regime group of entities in VAT (Advanced Level)

ORA_07 07 Special regime cash criterion

47
 ORA_08 08 Operations subject to IPSI / IGIC

09 Invoicing of travel agency services that act as mediators in name and on behalf of
ORA_09 others (D.A.4ª RD1619 / 2012)

10 Collection on behalf of third parties of professional fees or rights derived from

industrial property, author or others on behalf of its partners, associates or
associations made by companies, associations, professional associations, or other
ORA_10 entities that perform these collection functions

ORA_11 11 Business premises lease transactions subject to withholding

ORA_12 12 Non-retention business premises lease operations

13 Lease transactions of business premises subject to and not subject to

ORA_13 withholding

14 Invoice with tax pending of accrual (certifications of work whose recipient is a

ORA_14 Public Administration)

ORA_15 15 Invoice with VAT pending accrual - operations of successive tract

ORA_16 16 First semester 2017

Received Invoices (AP):

Table 6 Special Regime Codes and Meanings

Code Meaning

ORA_01 01 Operation of the general scheme

ORA_02 02 Operations by which employers pay compensation REAGYP

03 Operations to which the special regime of used goods, art objects, antiques, and
ORA_03 collectors' objects apply (135-139 LIVA)

ORA_04 04 Special investment gold regime

ORA_05 05 Special regime travel agencies

ORA_06 06 Special regime group of entities in VAT (Advanced Level)

ORA_07 07 Special regime cash criterion

48
 ORA_08 08 Operations subject to IPSI / IGIC

ORA_09 09 Intra-Community acquisitions of goods and services

ORA_12 12 Leasing operations of premises of business

ORA_13 13 Invoice corresponding to an import (reported without associating with a DUA)

ORA_14 14 First semester 2017

Note: The first two characters of the meaning is used in the corresponding block of the XML message.
You can’t update the seeded values.

User Defined Codes:

Your business needs may require associating additional special regimes to your invoices. For example,
you may want to associate ‘01’ as primary special regime but may also want to associate ‘02’ as
additional special regime. You can define your own codes as follows:

Task name: Manage Standard Lookups

Navigation: Navigator –> Setup and Maintenance -> Manage Standard Lookups

Query ‘ORA_JEES_ISS_SPECIAL_REGIME’ or ‘ORA_JEES_REC_SPECIAL_REGIME’ in lookup type. The

existing values are listed.

49
Use the following format:

<Primary Special Regime>’,’<Additional Special Regime 1>’,’<Additional Special Regime 2>

Use ‘,’ as delimiter.

For example:

The following values are valid:

01,02,03

01,02

The following value is NOT valid: 01/02/03

Note: You can also enter these values in your import spreadsheets for both Payables and Receivables
if you’re creating your transactions through import.

50
8. Financials Cloud Security
Online VAT Reporting for Spain feature isn’t automatically available. You should complete the security
setup as per the Fusion Security Financials for EMEA, Financials for Asia/Pacific and Customer and
Supplier Netting topical essay.

51
9. Accounts Payable

9.1 Invoices
1. Enter the following information for each supplier invoice:

At invoice header, enter document fiscal classification:

Refer to Document Fiscal Classification for a list of values that you can select from.

IMPORTANT: You must enter invoice description. If you don’t enter any description, your invoice is
rejected. If you entered your invoices from Suppliers Portal, ensure that there’s a value in the
Description field at header of the portal invoice. You can also query the invoice from Payables and add
or update the description.

Regional Information: Online VAT Reporting for Spain

Associating this context to a transaction makes this transaction reportable through Online VAT
submission.

Transaction Status: R (Ready)

Note: A NULL value is also considered as ‘Ready’ (for submission) for a new transaction.

Enter Special Regime for your Invoice (Required):

Special Regime is a LOV field. You can select one of the seeded values or a custom value you have added
to your system. You can also refer to Global Descriptive Flexfields section.
52
Optionally, enter the values in the following GDFs:

Third Party Invoice (No is default). Enter ‘Yes’ if applies: In this case, the 'EmitidaPorTerceros' tag is
populated with ‘S’ value.)

Intra - EU Declared Key ‘R’ (Sender) or ‘D’ (Declarer) depending on the application

Intra - EU Subtype (Null by default, selecting ‘A’ or ‘B’ classifies the transaction for Special Intra-EU
Transactions Register)

IMPORTANT: If you enter values in both Intra - EU Declared Key and Intra - EU Subtype, the
transaction is selected for Special Intra-EU Transactions Register.

Invoice Recording Date: If you enter a date in this field, it overrides the invoice accounting date value
printed in the XML message. If there’s no value in the field, the invoice accounting date is printed for
your Payables invoices.

Document Type Override: If you must change the invoice type of your invoice for any reason, you must
select the appropriate value in this field. The field lists the same values that are listed in the document
fiscal classification. If there’s a value in this field, the XML message prints this value for the
corresponding invoice.

Last Document Number of Summary Invoice: This field is meaningful when the document type ID is F4.
Enter the first invoice number of the summary invoice in the Invoice Number field and the last invoice
number in this field.

Date Transaction Performed (If a different date will be entered)

Reporting Period: Enter a period if you must change the period calculated from the invoice date or
accounting date based on the value you have assigned through the lookup. You can enter any calendar
periods from this list: 01,02,03,04,05,06,07,08,09,10,11,12. You can also refer to Period Tag
Options section.

IMPORTANT: Don’t change Regional Information (GDF Context) value after it’s set as ‘Online VAT
Reporting for Spain’. If you change the context value, you can’t report this transaction through online
register processes.

(1) Validate and account the invoice.

9.2 Payments
There is no additional entry required for online reporting at the time of payment creation. These values
are system updated.

Note: For Version 1.1, you’re required to report direct debit payments with ‘05’ (cobro o pago por
domiciliación) code in the XML file (medio de pago/cobro). Ensure your payments can be identified as
53
‘Direct Debit’ for the XML file to be correctly updated. You must customize the existing registers to
pull Payments property that indicates it’s a Direct Debit to populate the appropriate tag.

"medio de pago/cobro", named 05 "cobro o pago por domiciliación"

9.3 Cancelled Invoices and Invoice Lines

If you cancel an invoice that’s not hasn’t submitted yet to the Tax Authority, mark the invoice with ‘O’
(On Hold’) to stop this invoice being selected by the Online Submission run.

If you cancel invoice lines, these lines don’t appear in the submission message. In the original release,
these lines are being reflected in the XML message with 0.0 taxable amount and 0.0 tax amounts.

9.4 Rectification Invoices

You can submit your rectification invoices for invoices that you have already reported to the Tax
Authority. You can create and submit rectification invoice in these ways:

(1) By Substitution
Create an invoice that substitutes the original invoice. Original invoice details must be reported
for the substitute invoice. Assign the relevant rectification document type, such as R1 and use
the Regional Information field ‘Original Invoice Number’. Type of rectification is ‘S’.

Cancel the original invoice or reverse all invoice lines of the original invoice.

(2) By Rectification
Create a Credit Memo transaction and associate one of the rectification types like R1. Type of
rectification will be ‘I’, that’s, by difference.

9.5 Invoices from Suppliers Outside of EU

Taxpayer ID shows the value of the identification document number (for example, passport number) for
the supplier. If you don’t see a value in this field, complete the missing setup for this supplier. You can
also refer to Suppliers section for more information.

54
 9.6 Invoices from Suppliers Portal
You can retrieve the document type from the company level default as explained in the Suppliers
section. If this setup isn’t complete, ‘F1’ is defaulted.

(1) Special Regime will be defaulted from the supplier if entered in the Special Regime global
descriptive flexfield. If no value exists for the supplier, company level defaults will be used. This
applies to additional special regimes as well. Refer to Suppliers section, ‘Specify defaults for
mandatory values per your business need’ for details.
(2) If document type or special regime value must be changed for an invoice, you must enter the
correct value in the ‘Document Type Override’ and ‘Special Regime’ fields respectively. You can
make these changes as both the fields are global descriptive flexfields.

55
10. Accounts Receivable

10.1 Invoices
(1) Enter the following information for each transaction.

Note: If your transaction source requires manual numbering and doesn’t use the ‘Copy
document number to transaction number’ option, enter the actual transaction number in full
(that’s, Sequnece Name and number) in the Transaction Number field.

Issued Invoices Register determines the value to be printed in the XML message as follows:

The process checks (for each eligible transaction) if the value in the Transaction Number field
value is identical to the document sequence number. If yes, the XML message contains the
document sequence name ||'<selected delimiter>(*)'||document sequence number. If no, the
value in transaction number is directly printed in the XML message.

(*) Refer to Delimiter Setup in this document. If no value is enabled, the default value is ‘/’.

At transaction header, enter document fiscal classification:

56
Refer to Document Fiscal Classification for a full list of values.

IMPORTANT: Description you enter for the first item line will be used as transaction description at
submission.

Regional Information: Online VAT Reporting for Spain

Associating this context to a transaction makes this transaction reportable through Online VAT
submission.

Transaction Status: R (Ready)

Note: A NULL value is also assumed as ‘Ready’ for as new transaction.

Enter Special Regime for your Invoice (Required):

Special Regime is a LOV field. You can select one of the seeded values or a custom value you have added
to your system. You can also refer to ‘Global Descriptive Flexfields section.

Optionally enter values in the following GDFs:

Third Party Invoice (No is default). Enter ‘Yes’ if applies: In this case, the 'EmitidaPorTerceros' tag is
populated with ‘S’ value.)

Intra - EU Declared Key ‘R’ (Sender) or ‘D’ (Declarer) depending on the application

57
Intra - EU Subtype (Null by default, selecting ‘A’ OR ‘B’ classifies the transaction for Special Intra-EU
Transactions Register)

IMPORTANT: If you enter values in both Intra - EU Declared Key and Intra - EU Subtype, the
transaction is selected for Special Intra-EU Transactions Register.

Document Type Override: If you must change the invoice type of your invoice for any reason, you must
select the appropriate value in this field. The field lists the same values that are listed in the document
fiscal classification. If there’s a value in this field, the XML message prints this value for the
corresponding invoice.

Last Document Number of Summary Invoice: This field is meaningful when the document type ID is F4.
Enter the first invoice number of the summary invoice in the Invoice Number field and the last invoice
number in this field.

Property Location: Select the location from the list of values if the transaction is for rental property. The
location code is displayed in the ReferenciaCatastral tag of the submission message for this transaction.

sii:ReferenciaCatastral><Location></sii:ReferenciaCatastral

If the property location code isn’t 3 or 4 and special regime is 12 or 13, the tag 'ReferenciaCatastral' isn’t
populated for the transaction.

Date Transaction Performed (If a different date is entered)

IMPORTANT: Don’t change Regional Information (GDF Context) value after it’s set as ‘Online VAT
Reporting for Spain’. If you change the context value, you can’t report this transaction through online
register processes.

(2) Complete and account the invoice.

Taxpayer ID field shows the number of the ID document (for example, passport number). If you don’t
see a value in this field, complete the missing setup for this customer.

58
 10.2 Duplicate Invoice
If an invoice is created by using ‘Duplicate’ action in Receivables, this action automatically copies the
global descriptive flexfield values from the source invoice.

The Online VAT Register for Spain checks if there are invoices available for reporting for a given invoice
date range, but not included in Online VAT Register for Spain reports. In this case, the Online VAT
Register for Spain process ends with ‘Warning’ status and in the log file, the warning message is printed.
The log file lists the transactions that meet the reporting criteria, but they aren’t included in Issued
Invoices Register for Spain.

Here’s an example:

1. Original invoice number: SII_CCR_INV_1, Invoice Date: 16-Jan-20, Regional Information: Online
VAT Reporting for Spain. The Transaction Status is ‘Submitted’

59
 2. Actions: Duplicate. This action creates a new invoice. The invoice number is SII_CCR_INV_1C.
The new invoice has all the global descriptive flexfield values automatically copied. That means
that the new transaction has Transaction Status automatically set as ‘Submitted’. The new
Invoice Date is 20-Jan-20. The invoice is completed and accounted.

3. The Online VAT Register for Spain is run for the invoice dated 20-Jan-20. The process doesn’t
select the SII_CCR_INV_1C invoice because it has the Transaction Status set to ‘Submitted’. The
Online VAT Register for Spain process ends with Status ‘Warning’ and in the log file, the
SII_CCR_INV_1C invoice number is printed to let you know that the invoice meets the reporting
criteria, but it isn’t selected for reporting.

10.3 Receipts
Entering Cash Payments from Customers

Cash payments exceeding 6000 EUR in yearly total for a single customer must be reported through SII at
year end. This will be controlled through global descriptive flexfield CashCollections at Receipt Class and no
additional entry is required during receipt entry.

Note: For Version 1.1, you’re required to report direct debit payments with ‘05’ (cobro o pago por
domiciliación) code in the XML file (medio de pago/cobro). Ensure your payments can be identified as
‘Direct Debit’ for the XML file to be correctly updated. You must customize the existing registers to
pull Receipts property that indicates it’s a Direct Debit to populate the appropriate tag.

Transactions with Deferred Tax

No added entry is required for online reporting at the time of receipt creation. The system updates
these values.

10.4 Collections Write-off

Create a receivables activity type for write off (adjustment type), reserved for this purpose. Refer to
Deferred Tax (Tax Point Basis = Payment).

All or remaining balance of a transaction is written off though this adjustment. If such adjustment exists,
then this is reported as type '03' (Uncollected / unpaid –limit tax date / mandatory tax date due to
bankruptcy).

Adjustment record is updated as ‘S’ (Submitted) to avoid multiple submissions of the same adjustment.

Here’s an example:

A customer invoice is partially paid through a receipt and the remaining balance is written off.

60
Enter Write-off collections adjustment:

61
 10.5 Transactions with Tax Exemptions
You can see a 10% tax exemption on the tax rate. Customer of this transaction has a tax exemption
associated.

62
 10.6 Rectification Transactions
You can submit your rectification invoices for invoices that you have already reported to the Tax
Authority. You can create and submit rectification invoice in these two ways:

(1) By Rectification
Create a Credit Memo

You can use one of the two alternatives:

 If you create a Credit Memo and then apply to the transaction to be rectified, assign one
of the R1 to R5 codes (Document Fiscal Classification) to the Credit Memo transaction.
Your Credit Memo is submitted with the rectification type codes.

 If you create using ‘Credit Transaction’ option by selecting the original transaction,
details of the matched transaction including transaction type (Document Fiscal
Classification) are inherited and can’t be updated. In this case, your Credit Memo is
submitted with the transaction type of the original transaction. Type of Rectification is
tagged as 'I', that’s, by difference. However, you can override this value later using
Document Type Override Regional Context field.

(2) By Substitution

Create a rectification transaction and mark it as R1 to R5 (Document Fiscal Classification), then

type of Rectification is tagged as 'S' and the 'Original Invoice Number' must be entered in the
respective GDF of the rectification transaction. You must credit the original transaction.

IMPORTANT: In this case, put the Credit Memo On Hold to avoid duplicate reporting of the
rectification.

Example for (1):

63
<sii:TipoFactura>R3</sii:TipoFactura>

<sii:TipoRectificativa>I</sii:TipoRectificativa>

Example for (2):

<sii:TipoFactura>R1</sii:TipoFactura>

<sii:TipoRectificativa>S</sii:TipoRectificativa>

<sii:IDFacturaRectificada>

<sii:NumSerieFacturaEmisor>ES AR 2016 LE INV-

2</sii:NumSerieFacturaEmisor>

<sii:FechaExpedicionFacturaEmisor>16-01-
2016</sii:FechaExpedicionFacturaEmisor>

64
11. Submit Online VAT Reporting for Spain (Addition)
Transactions with ‘R (OR Null): Ready’ status are selected and processed. Initiate this process at your
preferred frequency. For example, daily, every other day or multiple times a day.

Enter the following parameters:

 Legal Entity or First Party TRN (LoV lists LEs associated to the Ledgers user has access to)
 Reporting Currency (Default is the functional currency of the primary ledger)
 Reporting/Secondary Ledger Name (activated only if the currency is NOT the functional
currency)
 Register Type (Issued Invoices Register, Received Invoices Register, Intra EU Invoices Register,
All)
 From Date
 To Date
 Transaction Status: (Select ‘Addition’ for reporting the transactions first time)
 Selection Mode: Two options are available: Review, Report

65
This process performs the following tasks:

If Register Type is ‘Issued Invoices Register’

The process selects AR transactions that have ‘R’ (or null) status and generates an output file in a
predefined format for this register type.

The process also initiates payments message creation for any payments corresponding to deferred tax
transactions in the selected date range.

If the Selection Mode is ‘Review’, then the XML messages are created for your review. These messages
indicate review only status and should not be submitted to the Tax Authority.

If the Selection Mode is ‘Report’, then the XML messages are created for submission. These messages
are submitted to the Tax Authority.

The transactions and payment applications is updated as submitted if the Selection Mode is ‘Report’.

Transaction Status (GDF) is updated as ‘S’ (Submitted).

Date Last Updated is updated with the system date.

This table shows the processes that are submitted depending on the register selected as parameter:

Table 7: Online VAT Registers and Processes

Register Name Processes (XML Messages) Submitted Entities Updated at

Submission

Issued Invoices Register Invoices for the Issued Invoices Register Receivables Invoices

Collections for the Received Invoices Receipt Applications

Register

Received Invoiced Invoices for the Received Invoices Payables Invoices

Register Register

Payments for the Received Invoices Payment Applications

Register

Selected Intra-EU Selected Intra-EU Transactions Register Receivables and Payables

Transactions Register Invoices

66
12. Submit Online VAT Reporting for Spain (Modified)
You can use the process to report modifications on your already submitted records. Transactions with
‘M: Modified’ status are selected and processed. Submit any time after you assign ‘M’ status to several
transactions and when you want to report these modifications to the Tax Authority.

The steps are as follows:

1. Edit the transaction that you want to modify.

2. Update Transaction Status at header level as ‘M’ (Modified).

3. Do other allowed changes on your transaction. For example, you may want to correct invalid tax
registration number for your customer.

4. Save the transaction.

5. Repeat similar changes on all transactions that you want to re-submit.

6. Submit Online VAT Reporting for Spain in the ‘Modified’ mode.

Enter the following parameters:

 Legal Entity or First Party TRN (LoV lists LEs associated to the Ledgers that you have the
access to)
 Reporting Currency (Default is the functional currency of the primary ledger)
 Reporting/Secondary Ledger Name (activated only if the currency is NOT the functional
currency)
 Register Type (Issued Invoices Register, Received Invoices Register, Intra EU Invoices Register,
All)
 From Date
 To Date
 Transaction Status: (Select ‘Modified’ for reporting the modifications to transactions that are
already submitted)
 Selection Mode: Two options are available: Review and Report

This process performs the following tasks:

If Register Type is ‘Issued Invoices Register’

The process selects AR transactions that have ‘M’ (Modified) status and generates an output file in a
predefined format for this register type.

The process also initiates payments message creation for any payments corresponding to deferred tax
transactions in the selected date range.

67
If the Selection Mode is ‘Review’, then the XML messages are created for your review. These messages
indicate review only status and should not be submitted to the Tax Authority.

If the Selection Mode is ‘Report’, then the XML messages are created for submission. These messages
are submitted to the Tax Authority.

The transactions and payment applications are updated as submitted if the Selection Mode is ‘Report’.

Transaction Status (GDF) is updated as ‘S’ (Submitted)

Date Last Updated is updated with the system date.

This table shows the processes that are submitted depending on the register selected as parameter:

Table 8: Online VAT Registers and Processes

Register Name Processes (XML Messages) Submitted Entities Updated at

Submission

Issued Invoices Register Invoices for the Issued Invoices Register Receivables Invoices

Collections for the Received Invoices Receipt Applications

Register

Received Invoiced Invoices for the Received Invoices Payables Invoices

Register Register

Payments for the Received Invoices Payment Applications

Register

Selected Intra-EU Selected Intra-EU Transactions Register Receivables and Payables

Transactions Register Invoices

68
13. How to Exclude Transactions from Immediate Submission
If you want to postpone submission of a transaction (which is in Ready status), query the transaction
and edit it.

Change Transaction Status as ‘O’ (On hold).

After you decide that the transaction is ready for submission, edit the transaction again as modify
transaction status as ‘R’ (Ready).

69
14. How to Mark a Transaction for Reporting Directly
If you want to mark a transaction (which is in Ready status) for reporting manually through the Tax
Authority web site, query the transaction and edit it.

Change Transaction Status as ‘D’ (Directly Reported).

After you report the transaction, DO NOT CHANGE submission status. If your reporting isn’t successful,
you must follow up exclusively for such transactions.

70
15. Submit Online VAT Reporting Confirmation for Spain
When the response messages are received, they are uploaded for confirmation processing. Each
message is assigned a unique ID.

To start the confirmation, submit ‘Online VAT Confirmation for Spain’ process.

Enter the confirmation message identifier that’s assigned to the response message using the
corresponding parameter. For example, if the confirmation message is for transactions in Issued Invoices
Register, enter the identifier in ‘Response for Issued Invoices’ parameter.

Refer to Appendix 1 – How to Upload Confirmation Response Messages for technical details related to
uploading the confirmation message.

Note: You can only enter the value in one of the above parameters for a single submission.

71
Submit the process.

The file contains all information that’s necessary to process the submitted records.

If the submission was for ‘Issued Invoices Register’, the confirmation file is processed as follows:

For a record, if the tax authority status is accepted, the corresponding transaction header is updated as:

Tax Authority Status: ‘A’ (Accepted)

Date Last Updated: (System date)

The following table explains all variations:

Table 9: Invoice Status and Tax Authority Status Variations

Invoice/ Tax Authority Process Detail

Transaction Status
(I)
A: Accepted
Receipt/
Payment (P) AE: Accepted
with Errors

R: Rejected

I A Transaction/Invoice Header: Tax Authority Status is updated as ‘A’.

Date Last Updated is updated with system date.

P A Receivable Application/Invoice Payment: Tax Authority Status is

updated as ‘A’. Date Last Updated is updated with system date.

I AE Transaction/Invoice Header: Tax Authority Status is updated as ‘AE’.

Date Last Updated is updated with system date. Message Code and
Message Description are updated with the message information in
the return file record.

P AE Receivable Application/Invoice Payment: Tax Authority Status is

updated as ‘AE’. Date Last Updated is updated with system date.
Message Code and Message Description are updated with the
message information in the return file record.

I R Transaction/Invoice Header: Tax Authority Status is updated as ‘R’.

Date Last Updated is updated with system date. Message Code and
Message Description are updated with the message information in
the return file record.

72
 P R Receivable Application/Invoice Payment: Tax Authority Status is
updated as ‘R’. Date Last Updated is updated with system date.
Message Code and Message Description are updated with the
message information in the return file record.

The Response XML message sent by the Tax Agency contains the list of accepted invoices, accepted with
errors and rejected together with the expression of the reason why they aren’t accepted or rejected
with errors.

Here’s a sample section:

</siiR:Cabecera>
<siiR:EstadoEnvio>Correcto</siiR:EstadoEnvio>
<siiR:RespuestaLinea>
<siiR:IDFactura>
<sii:IDEmisorFactura>
<sii:NIF>XXXXXXXXX</sii:NIF>
</sii:IDEmisorFactura>
<sii:NumSerieFacturaEmisor>ES AR 2017 LE INV-
15030</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>23-02-
2017</sii:FechaExpedicionFacturaEmisor>
</siiR:IDFactura>
<siiR:EstadoRegistro>Correcto</siiR:EstadoRegistro>
</siiR:RespuestaLinea>
</siiR:RespuestaLRFacturasEmitidas>

A report is generated showing the confirmation details:

Here are the samples:

73
74
Note: If you have tried to submit transactions that are already registered in the tax authority
databases, your message is rejected with ‘Duplicated invoice’ or ‘Duplicate Intra-Community
Operation’ errors depending on the register type. The Response also indicates the safe verification
code (CSV) that serves to record the submission, except in the case that all invoices sent are rejected.

75
16. How to Process Rejections and Errors
The Tax Authority rejects a transaction when the record doesn’t exist in the authority database. Perform
the following steps:

 Investigate and resolve the issue on the transaction if this is possible. For example, the third
party Taxpayer ID may be invalid or null.(*)

 Confirmation process sets the transaction status as ‘R’ (Ready) for this transaction so that it is
ready for resubmission. Depending on the error, correction may be necessary on the invoice
itself or setup, such as incomplete third-party information. After the corrections are done, you
can resubmit the transaction in the Addition mode. If the confirmation status is ‘AE’ (Accepted
with errors), the confirmation process updates transaction status as ‘M’ (Modified), making this
transaction eligible for selection by a Modification run. These features help you to manage
changes, such as cases where a high volume of transactions were rejected due to a common
problem that requires a high level setup update.

Note: If you don’t correct the reason for not acceptance, then the invoice is still picked up in
the next submission unless user manually changes the Transaction Status to, for example, ‘O’
(On Hold).

 If it isn’t possible to correct the issue, the action depends on the individual case.

For example, if an AR transaction is rejected and the rejection code is indicating that the record
already exists, this may mean that you have unintentionally changed the submission status from
‘S’ (Submitted) to ‘R’ (Ready). As a result, the duplication of the record occurred. In this case,
there’s no further reporting required.

(*) If the Taxpayer ID doesn’t exist in the Tax Agency portal, then resend in 24 hours and if rejected
again, then assign ID Type 07 to the third party. This action enforces non-validation of the taxpayer ID
by the Tax Agency.

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17. Submission Message Data Variations – Received Invoices Register

17.1 Deferred VAT (Tax Point Basis = Payment)

For invoices with deferred tax for which the tax point basis is payment, you must report all related
payments. The submission process automatically produces the payments message file along with the
invoices message, reporting any payments for your invoices with deferred tax, which fall in the specified
date range for that run.

IMPORTANT: Deferred VAT tax transaction lines must be assigned ‘07’ in special regime specification.
If a submitted transaction is assigned a value other than ‘07’, when a payment for this transaction is
submitted, the payment record may be rejected.

17.2 Invoices of Domestic Suppliers

The message has the following values in the detail blocks:

Third Party Identification Information: Taxpayer Id, Third Party Name

Invoice Header Details: Invoice Date, Invoice Number, Invoice Type, Original Invoice number (in case of
substitution invoice), Special Regime Code(*)

Invoice Line Details: (Grouped by tax rate) Line amount (taxable amount), tax rate, tax amount

(*) If you assigned one of your custom special regime codes to your invoice, the first value is printed as
the primary special regime. The second value and the third value are printed as the additional regimes in
the message.

NOTE: If you entered more than three values in your user-defined special regime code, the process
only picks the first three values.

Here’ the related section of the message:

<siiLR:IDFactura>
<sii:IDEmisorFactura>
<sii:NIF>12345678Z</sii:NIF>
</sii:IDEmisorFactura>

<sii:NumSerieFacturaEmisor>OVS_AP_AUG_010</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>15-08-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:FacturaRecibida>
<sii:TipoFactura>F1</sii:TipoFactura>

<sii:ClaveRegimenEspecialOTrascendencia>07</sii:ClaveRegimenEspecialOT
rascendencia>
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 <sii:ImporteTotal>1160</sii:ImporteTotal>
<sii:DescripcionOperacion>Deferred
VAT</sii:DescripcionOperacion>
<sii:Aduanas>
<sii:FechaRegContableDUA>15-08-
2016</sii:FechaRegContableDUA>
</sii:Aduanas>
<sii:DesgloseFactura>
<sii:DesgloseIVA>
<sii:DetalleIVA>
<sii:TipoImpositivo>16</sii:TipoImpositivo>
<sii:BaseImponible>1000</sii:BaseImponible>
<sii:CuotaSoportada>160</sii:CuotaSoportada>
</sii:DetalleIVA>
</sii:DesgloseIVA>
</sii:DesgloseFactura>
<sii:Contraparte>
<sii:NombreRazon>ES Supplier 2017</sii:NombreRazon>
<sii:NIF>12345678Z</sii:NIF>
</sii:Contraparte>
<sii:FechaRegContable>15-08-2016</sii:FechaRegContable>
<sii:CuotaDeducible>160</sii:CuotaDeducible>
</siiLR:FacturaRecibida>

17.3 Domestic Reverse Charge

If you have invoices that are subjected to reverse charge from your domestic suppliers, the XML
message prints the invoice and tax amounts in a different block as shown below:

<sii:DesgloseFactura>
<sii:InversionSujetoPasivo>
<sii:DetalleIVA>
<sii:TipoImpositivo>21</sii:TipoImpositivo>
<sii:BaseImponible>1200.00</sii:BaseImponible>

<sii:CuotaSoportada>252.00</sii:CuotaSoportada>
</sii:DetalleIVA>
</sii:InversionSujetoPasivo>
</sii:DesgloseFactura>

17.4 Invoices of Intra-EU Suppliers

The message contains the following values in the detail blocks:

Third Party Identification Information: Tax Registration Number(*), Third Party Name

(*) Value entered at party tax registration (if set as default registration) or party tax profile

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Invoice Header Details: Invoice Date, Invoice Number, Invoice Type, Original Invoice number (in case of
substitution invoice), Special Regime Code(**)

(**) This is a line level information for your invoices, however, SII reporting assumes that all lines of
your invoice will have the same special regime code and requests this information to be reported at
invoice header level.

Invoice Line Details: (Grouped by tax rate) Line amount (taxable amount), tax rate, tax amount

Intra-EU Zero Rate (tax rates that are associated as S2 – Subject Not Exempt – Reverse Charge)

Offset Tax or Self Assessed Tax

The process determines the Intra-EU reverse charge reporting if:

- Tax is associated to S2 or Offset Tax/Self assessed tax

and

- First 2 characters of the Tax Registration Number is one of the EU member state country codes.

Intra-EU reverse charge is printed in the normal block as shown below:

<sii:DesgloseFactura>
<sii:DesgloseIVA>
<sii:DetalleIVA>
<sii:TipoImpositivo>21</sii:TipoImpositivo>
<sii:BaseImponible>1200.00</sii:BaseImponible>

<sii:CuotaSoportada>252.00</sii:CuotaSoportada>
</sii:DetalleIVA>
</sii:DesgloseIVA>
</sii:DesgloseFactura>

17.5 Invoices from Suppliers Outside of EU

Invoices from foreign suppliers are represented with the ID value for the corresponding ID type. The ID
type is ‘Passport Number’ for the supplier in the following example:

<sii:IDOtro>
<sii:CodigoPais>MX</sii:CodigoPais>
<sii:IDType>03</sii:IDType>
<sii:ID>G11223345</sii:ID>
</sii:IDOtro>

<sii:Contraparte>
79
 <sii:NombreRazon>Rafael Garcia</sii:NombreRazon>
<sii:IDOtro>
<sii:CodigoPais>MX</sii:CodigoPais>
<sii:IDType>03</sii:IDType>
<sii:ID>G11223345</sii:ID>
</sii:IDOtro>
</sii:Contraparte>

17.6 Summary Invoices – Type F4

If your invoice is of type F4, you’re expected to enter the last invoice number in the GDF field. The
invoice number is used as the first invoice number for the summary invoice. Here’s an example:

</sii:IDEmisorFactura>

<sii:NumSerieFacturaEmisor>AP031</sii:NumSerieFacturaEmisor>

<sii:NumSerieFacturaEmisorResumenFin>AP039</sii:NumSerieFacturaEmisorR
esumenFin>
<sii:FechaExpedicionFacturaEmisor>11-03-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:FacturaRecibida>
<sii:TipoFactura>F4</sii:TipoFactura>

You can also refer to Suppliers section.

80
18. Submission Message Data Variations – Issued Invoices Register
Examples for invoices issued to domestic and intra-EU customers are as follows. Only detail sections of
the messages are shown.

18.1 Invoices Issued to Domestic Customers

</sii:IDEmisorFactura>
<sii:NumSerieFacturaEmisor>ES AR 2016 LE INV-
2</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>16-01-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:FacturaExpedida>
<sii:TipoFactura>F1</sii:TipoFactura>

<sii:ClaveRegimenEspecialOTrascendencia>07</sii:ClaveRegimenEspecialOT
rascendencia>
<sii:ImporteTotal>139.2</sii:ImporteTotal>

<sii:DescripcionOperacion/>TEST1<sii:DescripcionOperacion/>

<sii:ImporteTransmisionSujetoAIVA>0</sii:ImporteTransmisionSujetoAIVA>
<sii:Contraparte>
<sii:NombreRazon>Cinco Dias</sii:NombreRazon>
<sii:NIF>Q0467001D</sii:NIF>
</sii:Contraparte>
<sii:TipoDesglose>
<sii:DesgloseFactura>
<sii:Sujeta>
<sii:NoExenta>
<sii:TipoNoExenta>S1</sii:TipoNoExenta>
<sii:DesgloseIVA>
<sii:DetalleIVA>

<sii:TipoImpositivo>16</sii:TipoImpositivo>

<sii:BaseImponible>120</sii:BaseImponible>

<sii:CuotaRepercutida>19.2</sii:CuotaRepercutida>
</sii:DetalleIVA>
</sii:DesgloseIVA>
</sii:NoExenta>
</sii:Sujeta>
</sii:DesgloseFactura>
</sii:TipoDesglose>
</siiLR:FacturaExpedida>

81
 18.2 Invoices Issued to Intra-EU Customers
</sii:IDEmisorFactura>
<sii:NumSerieFacturaEmisor>ES AR 2016 LE INV-
14</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>28-01-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:FacturaExpedida>
<sii:TipoFactura>F1</sii:TipoFactura>

<sii:ClaveRegimenEspecialOTrascendencia>01</sii:ClaveRegimenEspecialOT
rascendencia>
<sii:ImporteTotal>1250</sii:ImporteTotal>

<sii:DescripcionOperacion/>TEST1<sii:DescripcionOperacion/>

<sii:ImporteTransmisionSujetoAIVA>0</sii:ImporteTransmisionSujetoAIVA>
<sii:Contraparte>
<sii:NombreRazon>ES EU Customer</sii:NombreRazon>
<sii:IDOtro>
<sii:CodigoPais>GB</sii:CodigoPais>
<sii:IDType>02</sii:IDType>
<sii:ID>GB12345678R</sii:ID>
</sii:IDOtro>
</sii:Contraparte>
<sii:TipoDesglose>
<sii:DesgloseTipoOperacion>
<sii:Entrega>
<sii:Sujeta>
<sii:NoExenta>
<sii:TipoNoExenta>S2</sii:TipoNoExenta>
<sii:DesgloseIVA>
<sii:DetalleIVA>

<sii:TipoImpositivo>0</sii:TipoImpositivo>

<sii:BaseImponible>1250</sii:BaseImponible>

<sii:CuotaRepercutida>0</sii:CuotaRepercutida>
</sii:DetalleIVA>
</sii:DesgloseIVA>
</sii:NoExenta>
</sii:Sujeta>
</sii:Entrega>
</sii:DesgloseTipoOperacion>
</sii:TipoDesglose>
</siiLR:FacturaExpedida>

82
 18.3 Rectification Transactions
You can have the following cases:

(1) Create a Credit Memo and mark it as R1 to R5 (Document Fiscal Classification). Type of
Rectification will be tagged as 'I', that’s, by difference.
(2) Otherwise, if you create a rectification invoice and mark it as R1 to R5 (Document Fiscal
Classification), then the type of Rectification is tagged as 'S'.

</sii:IDEmisorFactura>
<sii:NumSerieFacturaEmisor>ES AR 2016 LE INV-
15</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>29-01-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:FacturaExpedida>
<sii:TipoFactura>R1</sii:TipoFactura>
<sii:TipoRectificativa>S</sii:TipoRectificativa>
<sii:IDFacturaRectificada>
<sii:NumSerieFacturaEmisor>ES AR 2016 LE INV-
2</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>16-01-
2016</sii:FechaExpedicionFacturaEmisor>
</sii:IDFacturaRectificada>
<sii:ImporteRectificacion>
<sii:BaseRectificada>120</sii:BaseRectificada>
<sii:CuotaRectificada>19.2</sii:CuotaRectificada>
</sii:ImporteRectificacion>

<sii:ClaveRegimenEspecialOTrascendencia>01</sii:ClaveRegimenEspecialOT
rascendencia>
<sii:ImporteTotal>161.47</sii:ImporteTotal>

<sii:DescripcionOperacion/>TEST1<sii:DescripcionOperacion/>

<sii:ImporteTransmisionSujetoAIVA>0</sii:ImporteTransmisionSujetoAIVA>
<sii:Contraparte>
<sii:NombreRazon>Cinco Dias</sii:NombreRazon>
<sii:NIF>Q0467001D</sii:NIF>
</sii:Contraparte>
<sii:TipoDesglose/>
</siiLR:FacturaExpedida>
</siiLR:RegistroLRFacturasEmitidas>
</siiLR:SuministroLRFacturasEmitidas>

18.4 Transactions with Tax Exemptions

A sample output showing the amount with exemption and the exemption reason. ES-SE-Customer1 has
an exemption defined as shown in Receivables Setup. Also see the transaction in Rectification Invoices.
83
</sii:IDEmisorFactura>
<sii:NumSerieFacturaEmisor>ES AR 2016 LE INV-
23</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>05-04-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:FacturaExpedida>
<sii:TipoFactura>F1</sii:TipoFactura>

<sii:ClaveRegimenEspecialOTrascendencia>01</sii:ClaveRegimenEspecialOT
rascendencia>
<sii:ImporteTotal>128.13</sii:ImporteTotal>

<sii:DescripcionOperacion/>A123<sii:DescripcionOperacion/>

<sii:ImporteTransmisionSujetoAIVA>0</sii:ImporteTransmisionSujetoAIVA>
<sii:Contraparte>
<sii:NombreRazon>ES-SE-Customer1</sii:NombreRazon>
<sii:NIF>12345698B</sii:NIF>
</sii:Contraparte>
<sii:TipoDesglose>
<sii:DesgloseFactura>
<sii:Sujeta>
<sii:Exenta>

<sii:CausaExencion>Education</sii:CausaExencion>
<sii:BaseImponible>112</sii:BaseImponible>
</sii:Exenta>
</sii:Sujeta>
</sii:DesgloseFactura>
</sii:TipoDesglose>
</siiLR:FacturaExpedida>

18.5 Invoices having MORE than One Special Regime

Classifications
Starting from v0.7, you can report more than one special regime specifications for your transactions.
Allowed number of maximum special regimes is 3.

A sample output showing how the additional special regime specifications is as follows:

<siiLR:IDFactura>
<sii:IDEmisorFactura>
<sii:NIF>SYS12122</sii:NIF>
</sii:IDEmisorFactura>
<sii:NumSerieFacturaEmisor>ES AR 2017 LE INV-
15027</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>21-02-
2017</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
84
 <siiLR:FacturaExpedida>
<sii:TipoFactura>F1</sii:TipoFactura>

<sii:ClaveRegimenEspecialOTrascendencia>01</sii:ClaveRegimenEspecialOT
rascendencia>

<sii:ClaveRegimenEspecialOTrascendenciaAdicional1>02</sii:ClaveRegimen
EspecialOTrascendenciaAdicional1>

<sii:ClaveRegimenEspecialOTrascendenciaAdicional2>05</sii:ClaveRegimen
EspecialOTrascendenciaAdicional2>
<sii:ImporteTotal>12100</sii:ImporteTotal>
<sii:DescripcionOperacion>OVS_V7_AR_03 line
1</sii:DescripcionOperacion>

<sii:ImporteTransmisionSujetoAIVA>0</sii:ImporteTransmisionSujetoAIVA>
<sii:Contraparte>
<sii:NombreRazon>Cinco Dias</sii:NombreRazon>
<sii:NIF>Q0467001D</sii:NIF>
</sii:Contraparte>
<sii:TipoDesglose>
<sii:DesgloseFactura>
<sii:Sujeta>
<sii:NoExenta>
<sii:TipoNoExenta>S1</sii:TipoNoExenta>
<sii:DesgloseIVA>
<sii:DetalleIVA>

<sii:TipoImpositivo>21</sii:TipoImpositivo>

<sii:BaseImponible>10000</sii:BaseImponible>

<sii:CuotaRepercutida>2100</sii:CuotaRepercutida>
</sii:DetalleIVA>
</sii:DesgloseIVA>
</sii:NoExenta>
</sii:Sujeta>
</sii:DesgloseFactura>

18.6 Invoices having Lines that are Grouped under BOTH S1 and
S2
Starting from v0.7, you can report your transactions with both S1 and S2 type. S3 block is created.

A sample output showing S3 block is as follows:

Transaction has 2 lines, one with 21% rate and the other with 0% rate.

</siiLR:IDFactura>
85
 <siiLR:FacturaExpedida>
<sii:TipoFactura>F1</sii:TipoFactura>

<sii:ClaveRegimenEspecialOTrascendencia>01</sii:ClaveRegimenEspecialOT
rascendencia>
<sii:ClaveRegimenEspecialOTrascendenciaAdicional1/>
<sii:ClaveRegimenEspecialOTrascendenciaAdicional2/>
<sii:ImporteTotal>3210</sii:ImporteTotal>
<sii:DescripcionOperacion>First
line</sii:DescripcionOperacion>

<sii:ImporteTransmisionSujetoAIVA>0</sii:ImporteTransmisionSujetoAIVA>
<sii:Contraparte>
<sii:NombreRazon>Cinco Dias</sii:NombreRazon>
<sii:NIF>Q0467001D</sii:NIF>
</sii:Contraparte>
<sii:TipoDesglose>
<sii:DesgloseFactura>
<sii:Sujeta>
<sii:NoExenta>
<sii:TipoNoExenta>S3</sii:TipoNoExenta>
<sii:DesgloseIVA>
<sii:DetalleIVA>

<sii:TipoImpositivo>21</sii:TipoImpositivo>

<sii:BaseImponible>1000</sii:BaseImponible>

<sii:CuotaRepercutida>210</sii:CuotaRepercutida>
</sii:DetalleIVA>
<sii:DetalleIVA>

<sii:TipoImpositivo>0</sii:TipoImpositivo>

<sii:BaseImponible>2000</sii:BaseImponible>

<sii:CuotaRepercutida>0</sii:CuotaRepercutida>
</sii:DetalleIVA>
</sii:DesgloseIVA>
</sii:NoExenta>
</sii:Sujeta>
</sii:DesgloseFactura>

18.7 Invoices for Customers Outside of EU

Transactions for foreign customers will be represented with the ID Value for the corresponding ID type.
ID type is ‘Passport Number’ for the customer in the following example.

86
<sii:Contraparte>
<sii:NombreRazon>James Rodriguez</sii:NombreRazon>
<sii:IDOtro>
<sii:CodigoPais>MX</sii:CodigoPais>
<sii:IDType>03</sii:IDType>
<sii:ID>R11225588</sii:ID>
</sii:IDOtro>
</sii:Contraparte>

18.8 Summary Invoices – Type F4

If your invoice is of type F4, you’re expected to enter the last invoice number in the GDF field. The
invoice number is used as the first invoice number for the summary invoice. Here’s an example:

<sii:NumSerieFacturaEmisor>AR030</sii:NumSerieFacturaEmisor>

<sii:NumSerieFacturaEmisorResumenFin>AR039</sii:NumSerieFacturaEmisorR
esumenFin>
<sii:FechaExpedicionFacturaEmisor>25-02-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:FacturaExpedida>
<sii:TipoFactura>F4</sii:TipoFactura>

You can also refer to Customers section.

18.9 Invoices with Special Regime Classification ‘06’ and Tax

Amount 0.00
Payables and Receivables invoices with the global descriptive flexfield Special Regime = 06, that have
several invoice lines and some invoice lines with tax amount 0.00 and other invoice lines with tax
amount >0.00 are reported to show only lines that have tax amount >0.00.

Issued Invoices Register and Received Invoices Register report only invoice lines that have tax amount
>0.00.

Issued invoices register example:

<sii:ImporteTotal>1260.00</sii:ImporteTotal>
<sii:BaseImponibleACoste>1000.00</sii:BaseImponibleACoste>

Note: The invoice line amount of 50.00 that has 0% VAT isn’t included in BaseImponibleACoste

Received invoice register example:

<sii:ImporteTotal>1444.00</sii:ImporteTotal>

87
<sii:BaseImponibleACoste>1000.00</sii:BaseImponibleACoste>

Note: The invoice line amount of 234.00 that has 0% VAT isn’t included in BaseImponibleACoste

88
19. Submission Message Data Variations – Selected Intra-EU
Transactions Register

Selected Intra-EU Transactions Register Sample Message

(1 AP invoice and 1 AR transaction)

<siiLR:RegistroLRDetOperacionIntracomunitaria>
<sii:PeriodoImpositivo>
<sii:Ejercicio>2016</sii:Ejercicio>
<sii:Periodo>01</sii:Periodo>
</sii:PeriodoImpositivo>
<siiLR:IDFactura>
<sii:IDEmisorFactura>
<sii:NombreRazon>Advanced Network
Devices_FIN</sii:NombreRazon>
<sii:IDOtro>
<sii:IDType>02</sii:IDType>
<sii:ID>FR2P123456789</sii:ID>
</sii:IDOtro>
</sii:IDEmisorFactura>
<sii:NumSerieFacturaEmisor>T-0116-IEU-
10</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>29-01-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:Contraparte>
<sii:NombreRazon>Advanced Network
Devices_FIN</sii:NombreRazon>
<sii:IDOtro>
<sii:IDType>02</sii:IDType>
<sii:ID>FR2P123456789</sii:ID>
</sii:IDOtro>
</siiLR:Contraparte>
<siiLR:OperacionIntracomunitaria>
<sii:TipoOperacion>A</sii:TipoOperacion>
<sii:ClaveDeclarado>D</sii:ClaveDeclarado>
<sii:EstadoMiembro>FR</sii:EstadoMiembro>
<sii:PlazoOperacion/>
<sii:DescripcionBienes>selected</sii:DescripcionBienes>
<sii:DireccionOperador>Monmouth Street,
20,99GB,London,GB</sii:DireccionOperador>
</siiLR:OperacionIntracomunitaria>
</siiLR:RegistroLRDetOperacionIntracomunitaria>
<siiLR:RegistroLRDetOperacionIntracomunitaria>
<sii:PeriodoImpositivo>
<sii:Ejercicio>2016</sii:Ejercicio>
<sii:Periodo>01</sii:Periodo>
</sii:PeriodoImpositivo>
89
 <siiLR:IDFactura>
<sii:IDEmisorFactura>
<sii:NombreRazon>ES Customer 2017</sii:NombreRazon>
<sii:NIF>GBTPI56789R</sii:NIF>
</sii:IDEmisorFactura>
<sii:NumSerieFacturaEmisor>ES AR 2016 LE INV-
13</sii:NumSerieFacturaEmisor>
<sii:FechaExpedicionFacturaEmisor>20-01-
2016</sii:FechaExpedicionFacturaEmisor>
</siiLR:IDFactura>
<siiLR:Contraparte>
<sii:NombreRazon>ES EU Customer</sii:NombreRazon>
<sii:NIF>GBTPI56789R</sii:NIF>
</siiLR:Contraparte>
<siiLR:OperacionIntracomunitaria>
<sii:TipoOperacion>B</sii:TipoOperacion>
<sii:ClaveDeclarado>R</sii:ClaveDeclarado>
<sii:EstadoMiembro>GB</sii:EstadoMiembro>
<sii:PlazoOperacion/>

<sii:DescripcionBienes/>selected</sii:DescripcionBienes>

<sii:DireccionOperador>S1,London,GB</sii:DireccionOperador>
</siiLR:OperacionIntracomunitaria>
</siiLR:RegistroLRDetOperacionIntracomunitaria>

90
20. Interfaces
The interface populates the additional fields that are required for Online Reporting including global
descriptive flexfields, document fiscal classification, and user defined fiscal classification. This applies to
both Payables and Receivables transactions.

After the import:

After the invoices are created, if there’s a need to update any of the global descriptive flexfields, query
from the UI and manually update these fields.

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21. Annual Online VAT Reporting for Spain

21.1 Cash Collections Register

Submit Cash Collections Register to report your cash collections from your customers who have yearly
cash paid amounts that exceed 6000 EUR in total.

You can also submit the process in the ‘Review’ mode.

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Here’s a sample output:

<?xml version = '1.0' encoding = 'UTF-8'?>

<soapenv:Envelope
xmlns:sii="https://www2.agenciatributaria.gob.es/static_files/common/i
nternet/dep/aplicaciones/es/aeat/ssii/fact/ws/SuministroInformacion.xs
d"
xmlns:siiLR="https://www2.agenciatributaria.gob.es/static_files/common
/internet/dep/aplicaciones/es/aeat/ssii/fact/ws/SuministroLR.xsd"
xmlns:soapenv="http://schemas.xmlsoap.org/soap/envelope/">
<soapenv:Header/>
<soapenv:Body>
<siiLR:SuministroLRCobrosMetalico
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xsi:schemaLocation="https://www2.agenciatributaria.gob.es/static_files
/common/internet/dep/aplicaciones/es/aeat/ssii/fact/ws/SuministroLR.xs
d SuministroLR.xsd">
<sii:Cabecera>
<sii:IDVersionSii>1.0</sii:IDVersionSii>
<sii:Titular>
<sii:NombreRazon>Hacienda Pública</sii:NombreRazon>
<sii:NIF>SYS12122</sii:NIF>
</sii:Titular>
<sii:TipoComunicacion>A0</sii:TipoComunicacion>
</sii:Cabecera>
<siiLR:RegistroLRCobrosMetalico>
<sii:PeriodoImpositivo>
<sii:Ejercicio>2016</sii:Ejercicio>
<sii:Periodo>0A</sii:Periodo>
</sii:PeriodoImpositivo>
<siiLR:Contraparte>
<sii:NombreRazon>OVS_Customer_ES3</sii:NombreRazon>
<sii:NIF>C11223393</sii:NIF>
</siiLR:Contraparte>
<siiLR:ImporteTotal>9075</siiLR:ImporteTotal>
</siiLR:RegistroLRCobrosMetalico>
</siiLR:SuministroLRCobrosMetalico>
</soapenv:Body>
</soapenv:Envelope>

When the process is completed in ‘Report’ mode, the reported customer accounts and sites are updated
as ‘S’ submitted.

The process uses Taxpayer ID and Tax Registration Number to identify a customer. If a customer has
multiple sites, but a single Taxpayer ID or Tax Registration Number, cash payments from all sites will be
summed up and reported together. For customers having both Spain and other EU country sites,
reporting groups the cash receipts separately based on Taxpayer IDs or Tax Registration Numbers.

93
 21.2 Investment Goods Register
This Register contains the fixed assets transactions and the following transaction types.

 Invoices:

o Addition, Modification, Deletion, Inquiry

This register reports year-end investment good data, and thus the investment goods invoices that
appear in this register are already reported in the Received Invoices Register.

21.3 Prerequisite Setup

Complete the following setups before you submit Annual Online VAT Investment Goods Register:

(1) Flag your asset categories

Task name: Manage Asset Categories

Navigation: Navigator –> Setup and Maintenance -> Manage Asset Categories

Select/edit the category:

94
 As shown earlier, enter one of the relevant values: 10 years, 5 years or ‘No’.

You don’t need to enter ‘No’. A null value is treated as ‘No’, which means not applicable.

(2) Manage your asset level exceptions

Task name: Update Descriptive Details

Navigation: Navigator –> Assets –> Update Descriptive Details

Select the asset you will modify and click ‘Update Descriptive Details’. Enter or change the
relevant value in the ‘Investment Goods Register’ field under ‘Regional Information’.

21.4 Annual Online Investment Goods Register Process

Run the process after all your yearly asset invoices are fully processed and corresponding asset additions
and cost adjustments are created in your Assets system.

This’s what a typical process submission window looks like:

95
You can query the tax registration number from the list of values that give you the flexibility to filter
using several fields including the name of your legal entity and your asset book. This’s what a sample
image looks like:

96
The process uses the following rules:

An asset invoice is eligible to be reported if:

 Asset invoice date is within ‘From Invoice Date’ and ‘To Invoice Date’.

 Asset belongs to one of the two types: 10 years, 5 years

 Asset level override value is NOT ‘No’. Here, a NULL value doesn’t mean No.

The process selects and lists all the required information in an XML format. You can edit and modify the
XML file before submitting it to the Tax Authority.

97
You can convert the XML file to excel format. An example is as follows:

(Note: Some fields are hidden in the following example for easy reviewing. Similarly, columns are shown
sliced into three parts.)

Part 1

ns3:NIF ns3:Ejercicio ns3:Periodo ns3:NombreRazon2 ns3:NIF3

SYS12122 2007 0A 3M Health Care_FIN FR123456789012
SYS12122 2008 0A 3M Health Care_FIN FR123456789012
SYS12122 2007 0A 3M Health Care_FIN FR123456789012
SYS12122 2008 0A 3M Health Care_FIN FR123456789012
SYS12122 2015 0A 3M Health Care_FIN FR123456789012
SYS12122 2007 0A 3M Health Care_FIN FR123456789012
SYS12122 2016 0A 3M Health Care_FIN FR123456789012
SYS12122 2015 0A 3M Health Care_FIN FR123456789012
SYS12122 2016 0A 3M Health Care_FIN FR123456789012
SYS12122 2010 0A 3M Health Care_FIN FR123456789012

Part 2

ns3:NumSerieFactu ns3:FechaExpedicionFac ns3:Identificaci ns3:FechaInicioUt ns3:AssetNu

raEmisor turaEmisor onBien ilizacion mber

SII1-INV-2007-1 19-10-2007 SII1-1 31-10-2007 125379

SII1-INV-2008-1 24-10-2008 SII1-1 31-10-2007 125379

SII104-INV-2007-1 23-10-2007 SII104-1 31-10-2006 125380

SII104-INV-2008-1 23-10-2008 SII104-1 31-10-2006 125380

SII104-INV-2015-1 23-10-2015 SII104-1 31-10-2006 125380

SII104-INV-2007-01 23-10-2007 SII1040-1 31-10-2006 125399

T-IGR-181017-3 18-10-2016 IGR 31-12-2015 125375

SII-IGR-INV-001 16-12-2015 SII 1 31-12-2015 125369

T-IGR-181017-4 18-10-2016 IGR 12 31-12-2015 125376

SII102-INV-2010-1 19-10-2010 SII102-1 31-10-2010 125378

98
Part 3

ns3:InvoiceLineTaxableAmount ns3:InvoiceLineTaxAmount ns3:TaxRecoveryPercentage

900 189 80
900 189 70
100 21 80
12,98 2,7258 70
680 142,8 70
100 21 80
1000 210 50
1100 231 100
2000 420 50
1000 210 85

99
22. Annual Online VAT Response for Spain
When the response messages are received, they’re uploaded for confirmation processing. Each message
is assigned with a unique ID.

To start the confirmation, submit ‘Annual Online VAT Response for Spain’ process. Refer to Appendix 1 –
How to Upload Confirmation Response Messages for technical details related to uploading the
confirmation message.

The process updates customer accounts and sites that are reported to the Tax Authority with the
corresponding confirmation information. Tax Authority status is updated with ‘A’ approved if the Tax
Authority correctly validates the record. If the validation is not correct, then relevant error code is
updated. Additionally, error message code and message description are updated. Field names are as
follows: Tax Authority Status for Cash Collections Register, Message Code for Cash Collections Register, and
Message Description for Cash Collections Register.

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23. Retroactive Reporting
This section describes both setup and user procedures related to retroactive VAT reporting.

Requirement and Scope:

The requirement is to report retroactive data that is created and accounted before the start of Online
Reporting, which is 1st of July 2017. Although the requirement is for this purpose, the solution must
meet reporting of VAT transactions in any given date range for which the company hasn’t already
submitted VAT data online.

Additional Setup:

(1) New Lookup (Required):

Lookup Type: ORA_JEES_SII_RETROACTIVE_DATES

Lookup Codes: There will typically be one code ‘ORA_EFFECTIVE_DATES’, with lookup code start date as
1st of January 2017 with enabled flag ‘Yes’. The system automatically assumes 30th of June 2017, as the
end date. However, you can change the dates or disable original line and add a new range. For example,
if you need to retroactively report first 6 months of 2018, you can disable the original lookup code and
add a new line, using the corresponding start and end dates as required.

The system initially contains the following seeded lookup code:

IMPORTANT: Only one lookup code must have enabled status before running the retroactive
reporting processes.

(2) System and Party Level Lookups (Required):

Refer to Suppliers and Customers for Supplier and Customer defaults as well as system level
defaults. The defaults and settings at these levels don’t change whether it’s normal or
retroactive reporting.

(3) New GDFs

Note that these GDF changes are only for the retroactive data that’s previously reported
through Modelo Reporting. The transactions already contain one of the Modelo contexes that

101
 are listed below. You do not need to update the transaction level GDFs for ‘Online VAT for Spain’
context.

Modelo Contexts:

JE_ES_MODELO347

JE_ES_MODELO347PR

JE_ES_MODELO349

JE_ES_MODELO415_347

JE_ES_MODELO415_347PR

The following segments apply to all the Modelo contexts shown earlier:

Table 10: Transaction Header GDF details

Entry Level GDF Values Type Display Read Only Description Additional
Type Comments
R - Ready,
S-Submitted,
O-On Hold,
Transaction Status Character LOV No
M-Modified,
D-Directly
Reported
N-New, Only system
A-Accepted, update is
AE-Accepted allowed.
Tax Authority Status Character Text Box Yes with Errors, Updated when
R-Rejected you run the
confirmation
AR process.
Transaction Message Only system
Header codes that update is
are available allowed.
Message Code Character Text Box Yes at SII web Updated when
site. you run the
confirmation
process.
Message Only system
code update is
descriptions allowed.
Message Description Character Text Box Yes that are Updated when
available at you run the
SII web site. confirmation
process.
102
 Updated
when the
submission
Date Last Updated Date Date No or
confirmation
processes
are run.

Optional Steps before running retroactive reporting:

(1) You don’t need to perform any transaction level changes. If you need any of the invoices in
the retroactive date range to be assigned with non-default attributes, such as document
type override, query these transactions and update the necessary changes under Regional
Information with ‘Online VAT Reporting for Spain’ context. Don’t attempt to make any other
SII changes to your transactions.

IMPORTANT: Your transaction may already have a Modelo context assigned. To avoid
inconsistency, don’t make any context changes. If you change the context from 'Modelo'
to 'VAT Reporting for Spain', you will lose all modelo related data that you previously
entered for the transaction. This also means that this transaction will not be selected for
modelo reporting auditing purposes.

(2) Ensure system and party level defaults are complete. These are documented in previous
sections except for the new lookup ‘ORA_JEES_RETROACTIVE_DATES ‘, which is documented
earlier in this section.

(3) If you have excluded supplier/customer accounts or sites from selection and if you have
exceptions for these third parties and sites, query corresponding transactions in both
Receivables and Payables and enter ‘E’ (Excluded) in the regional information fields.

(4) For Issued Invoices Register, you may want to exclude one or more batch sources from
reporting. For this you can set receivables batch source global descriptive flexfield ‘Exclude
from Online Reporting’ to ‘Yes’.

Producing the Retroactive Reports

This’s what a typical process flow looks like:

103
104
Run the process with ‘Yes’ in the corresponding parameter, which is ‘No’ by default.

Note: Don’t select ‘Selected Intra-EU Transactions Register’ in the Register Type parameter for
Retroactive Reporting.

The report produces the XML messages for the selected date range.

IMPORTANT: Make sure the date range you entered is consistent with the enabled lookup code
start and end dates for ORA_JEES_RETROACTIVE_DATES lookup. If there’s inconsistency, the
process ends without processing data and gives you a warning.

Producing the Retroactive Reports in Modification Mode

You can run the process in Modification mode as well with ‘Yes’ in Retroactive parameter.

105
You can change those transactions that are accepted (or accepted with errors) if there’s a need.

Submission of the Retroactive Reports to Tax Authority

Follow the same process as normal reporting.

Confirmation

Follow the same process documented in Submit Online VAT Reporting Confirmation for Spain.

106
24. SII Attribute Defaulting
This section explains the defaulting that’s built in the Online VAT reporting processes. The purpose is to
minimize transaction level assignment of Online reporting required attributes.

System and Party Level Lookups (Required):

Refer to Suppliers and Customers for Supplier and Customer defaults as well as system level defaults.
The defaults and settings at these levels don’t change whether it’s for reporting with defaults or
retroactive reporting.

Steps before reporting with defaults:

If you need any of the invoices in the reporting date range to be assigned with non-default attributes,
such as document type, query these transactions and update the necessary changes under Regional
Information with ‘Online VAT Reporting for Spain’ context. For unaccounted transactions, you can also
change the document fiscal classification.

 Ensure system and party level defaults are complete. These are documented in previous
sections.

 If you have excluded supplier/customer accounts or sites from selection and if you have
exceptions for these third parties and sites, query corresponding transactions in both
Receivables and Payables and enter ‘E’ (Excluded) in the regional information fields.

 For Issued Invoices Register, you may want to exclude one or more batch sources from
reporting. For this, you can set receivables batch source global descriptive flexfield ‘Exclude
from Online Reporting’ to ‘Yes’.

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25. Version 1.1 July 2018 Changes
The changes are as follows:

(1) Payables

Late Submission: If you have invoicing records that couldn’t be sent on time because you weren’t aware
that they were obliged to adhere to SII, enter ‘Yes’ in global descriptive flexfield ‘Late Submission’.

<FacturaSimplificadaArticulos7.2_7.3>: Enter ‘Yes’ in ‘Simplified Invoice’ global descriptive flexfield to

identify simplified invoices that identify the addressee, according to sections 2 and 3 of article 7 of Royal
Decree 1619/2012. This applies to F1, F3, R1, R2, R3, R4 document types.

External Reference: This field is requested by companies to allow them to include added references to
the invoice. The actual external reference to use depends on each company. The field is populated with
the journal number for the invoice.

Received Invoices Register

Values for the new items will be populated by the process. In the XML layout, these values are used to
display across corresponding tags.

<RegPrevioGGEEoREDEMEoCompetencia> (Late Submission)

<FacturaSinIdentifDestinatarioAritculo6.1.d> (Simplifed Invoice)

<RefExterna> (External Reference)

Additionally, MACRODATO value takes ‘N’ or ‘S’ value depending on the invoice amount. If invoice
amount is more than 100.000 (less than -100.000 for CM), the value is Yes (‘S’). This value is used for the
<Macrodato> tag.

Selected Intra-EU Transactions Register

The following items are available in the xml output.

<RegPrevioGGEEoREDEMEoCompetencia> (Late Submission)

<RefExterna> (External Reference)

(2) Receivables

Late Submission: If you have invoicing records that couldn’t be sent on time because you weren’t
aware, they were obliged to adhere to SII, enter ‘Yes’ in global descriptive flexfield ‘Late Submission’.

108
<FacturaSimplificadaArticulos7.2_7.3> : Enter ‘Yes’ in ‘Simplified Invoice’ global descriptive flexfield to
identify simplified invoices that identify the addressee, according to sections 2 and 3 of article 7 of Royal
Decree 1619/2012. This applies to F1, F3, R1, R2, R3, R4 document types.

<FacturaSinIdentifDestinatarioAritculo6.1.d>: This applies to F2, F4 and R5 document types. If ‘Yes’ is

entered in ‘Invoice with No Counterpart’ global descriptive flexfield, this indicates there is no addressee (as
per article 6.1 d). A null value should also be interpreted as Yes because these document types indicate
simplified invoice. Enter ‘No’ to indicate if there’s addressee.

External Reference: This field is requested by companies to allow them to include added references to
the transaction. The actual external reference to use depends on each company. The field is populated
with the journal number for the invoice.

Issued Invoices Register

Values for the new items are populated by the process. In the XML layout, these values are used to
display across corresponding tags.

<RegPrevioGGEEoREDEMEoCompetencia> (Late Submission)

<FacturaSimplificadaArticulos7.2_7.3> (Simplifed Invoice)

<FacturaSinIdentifDestinatarioAritculo6.1.d> (Invoice with No Counterpart)

<RefExterna> (External Reference)

Additionally, MACRODATO value takes ‘N’ or ‘S’ value depending on the invoice amount. If the invoice
amount is more than 100.000 (less than -100.000 for CM), the value is Yes (‘S’). This value is used for the
<Macrodato> tag.

Selected Intra-EU Transactions Register

The following items are available in the XML output:

<RegPrevioGGEEoREDEMEoCompetencia> (Late Submission)

<RefExterna> (External Reference)

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26. Appendix 1 – How to Upload Confirmation Response Messages
1. Log in to UCM server.

2. Select ’New Check-In’.

3. Browse and select the XML confirmation message.

4. Click the Check-In button at the end of the page.

5. Copy the ID that’s generated.

110
You will use this ID as parameter for the respective register when you’re running confirmation process.

111
27. Appendix 2 – How to Update SII Version
Tax Authority occasionally publishes new versions of the SII reporting XML message templates set.
Companies must display the version in the XML version tag of the XML messages.

When a change is announced and you want to reflect the correct version in your XML messages,
perform the following task:

Task name: Manage Transaction Sources

Navigation: Navigator –> Setup and Maintenance -> Manage Transaction Sources

Here’s how you update the version:

112
28. Appendix 3 – Version Notes
Note 1 – R11: Identification Document Type (Code) and Document Number (Suppliers)

Navigation: Suppliers - > Manage Supplier

At Supplier Site:

When you select ‘Online VAT Reporting for Spain’ in the Regional Information field, if you see Document
Number as well as Code (Identification Type), don’t enter any values (like Passport Number) in the
‘Document Number’ field. This field isn’t PII protected. Instead, enter the number as explained in the
Suppliers section of this document.

The ‘Document Number’ field will not be displayed after the next patch application.

Note 2 – R11: Identification Document Type (Code) and Document Number (Customers)

Task Name: Manage Customers

Navigation: Setup and Maintenance -> Manage Customers

At Customer Site Profile History tab:

113
When you select ‘Online VAT Reporting for Spain’ in the Regional Information field, if you see Document
Number as well as Code (Identification Type), don’t enter any values (like Passport Number) in
‘Document Number’ field. This field isn’t PII protected.

Instead, enter the number as explained in the Customers section of this document.

The ‘Document Number’ field will not be displayed after the next patch application.

Note 3 - User Defined Fiscal Classification

User Defined Fiscal Classification was initially used for assigning special regimes type to your transaction
lines, which were then used in the XML message. If you have existing transactions in your system where
user defined fiscal classification codes were used for special regime, these transactions will be reported
correctly. Note that this added handling will be temporarily available and then will be obsoleted for
which you will receive a notification. You should start using the GDF segment to specify Special Regime.

114
29. Appendix 4 – Version 1.1 changes in Extract

29.1 Version 1.1 changes in Extract and Existing Extract

Changes introduced in Version 1.1 are readily available in XML files for the following registers:

 Issued Invoices Register

 Received Invoices Register
 Selected Intra-EU Transactions Register
 Transactions Register
 Payments Register

29.2 Received Invoices Register

The table explains the new columns in extract included for SII Version1.1 changes and provides
information and the purpose of the new column to be used in XSL tags.

Table 11: Received Invoices Register changes in SII Version 1.1

Extract Column Data Type Extract Column Values Description

Table Name

Simplified Optional – Yes JE_ZZ_VAT je_info_v26 The field

invoice Length -1 – _REP_TRX_ IF Simplified
InvoiceSimplifiedArticles7
Type -Char T Invoice GDF is set
Possible values .2_7.3 should only be
to Yes, Display S,
- Y/N reported
Else, Display as when the type of invoice
N.(Document is F1, F3, R1, R2, R3, R4.
type to print 'S'
Tag name:
or 'N')
<sum1:FacturaSimplificad
aArticulos7.2_7.3>

Late Optional – Yes JE_ZZ_VAT je_info_v25 Tag

submission Length -1 _REP_TRX_ IF Late
RegPrevioGGEEoREDEME
Type -Char T Submission GDF
Possible values oCompetencia (Y/N
is set to Y,
- Y/N indicator). This tag is
Display ‘S’,
marked if transaction
Else Display ‘N’ can’t be reported in time

115
 End if due to one of the reasons
indicated in the name

External Optional – Yes je_info_v24 External Tag -<sum1:RefExterna>

Reference Length -60 reference –
Type –
Varchar2- 150 Journal number
Possible values
- Y/N
Reverse je_info_v24
Charge

29.3 Issued Invoices Register

The table explains the new columns in extract included for SII Version1.1 changes and provides
information and the purpose of the new column to be used in XSL tags.

Table 12: Issued Invoices Register changes in SII Version 1.1

Extract Column Data Type Extract Column Values Description

Table Name

Simplified Optional – Yes JE_ZZ_VAT je_info_v24 The field

invoice Length -1 – _REP_TRX_ IF Simplified
InvoiceSimplifiedArticles7
Type -Char T Invoice GDF is set
Possible values .2_7.3 should only be
to Yes, Display S,
- Y/N reported
Else, Display as when the type of invoice
N.(Document is F1, F3, R1, R2, R3, R4.
type to print 'S'
Tag name:
or 'N')
<sum1:FacturaSimplificad
aArticulos7.2_7.3>

Late Optional – Yes JE_ZZ_VAT je_info_v23 Tag

submission Length -1 _REP_TRX_ IF Late
RegPrevioGGEEoREDEME
Type -Char T Submission GDF
Possible values oCompetencia (Y/N
is set to Y,
- Y/N indicator), this tag is
Display ‘S’,
marked if transaction
Else Display ‘N’ can’t be reported in time
due to one of the reasons
End if indicated in the name

116
 External Optional JE_ZZ_VAT je_info_v14 External Tag -<sum1:RefExterna>
– Yes _REP_TRX_
Reference reference –
Length -60 T
Type – Journal number
Varchar2- 150
Possible Values
- Y/N
Invoice Optional – Yes JE_ZZ_VAT je_info_v28 Tag
Without Length -1 _REP_TRX_ when the type of
counterpart Type -Char T Invoice is F2, F4, <sum1:FacturaSinIdentifD
Possible R5 estinatarioAritculo6.1.d>
values - Y/N
If "Invoice with
No Counter Part"
GDF set to Yes,

Display S

Else, Display N.

Note: In Issued Invoices Register, in block <TipoDesglose> add the tag <DetalleExenta> to allow sub-
dividing the exempt amount depending on the exemption reason, which are now compatible. This
process doesn’t require any additional values from the extract because the solution displays one
exempt amount only if applies.

29.4 Selected Intra-EU Transactions Register

The table explains the new columns in the extract included for SII Version1.1 changes and
provides information and the purpose of the new column to be used in XSL tags.

Table 13: Selected Intra-EU Transaction Register changes in SII Version 1.1

Extract Data Type Extract Column Values Description

Column Table Name

Late Optional – Yes JE_ZZ_VA je_info_v23 Tag

submission Length -1 T_REP_TR IF Late
RegPrevioGGEEoREDEME
Type -Char X_T Submission GDF
Possible oCompetencia (Y/N
is set to Y,
Values - Y/N indicator), this tag is
Display ‘S’,
marked if transaction
Else Display ‘N’ can’t be reported in time
due to one of the
End if

117
 reasons indicated in the
name

External Optional – Yes je_info_v14 External Tag -<sum1:RefExterna>

Reference Length -60 reference –
Type –
Varchar2- 150 Journal number
Possible values
- Y/N

29.5 Collections for the Received Invoices Register

There are no changes introduced in SII Version 1.1 extract.

29.6 Payments Register

There are no changes introduced in SII Version 1.1 extract.

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