Spain
SII Live Updated 2026-01-101 change this quarter
Baseline
SII — Suministro Inmediato de Informacion (Immediate Supply of Information)
Spain's SII mandates real-time VAT reporting for large taxpayers. Instead of periodic summary VAT returns, SII requires individual invoice-level reporting to AEAT within 4 calendar days of issuance (sales) or accounting date (purchases). This near-real-time approach gives AEAT continuous visibility into VAT transactions.
Key Dates
Jul 2017SII mandatory for large taxpayers (>EUR 6M turnover), VAT groups, and REDEME entities
2021SII schema updates and enhanced validation
2025Integration with Veri*factu certified invoicing requirements
Who is in scope
~62,000 large taxpayers, VAT groups, and entities registered in REDEME (monthly VAT refund register). Voluntary opt-in available for others.
Process
Seller/buyer reports individual invoice data to AEAT via SII web service within 4 days -> AEAT validates and cross-references -> real-time VAT position available online.
Official Sources
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