Spain: Electronic reporting system for VAT | KPMG | GLOBAL
Share with your friends

Spain: Electronic reporting system for VAT

Spain: Electronic reporting system for VAT

An electronic reporting system for value added tax (VAT) purposes was developed by the tax administration, pursuant to Order HPF / 417/2017. Changes have been made to that electronic reporting system, and modifications are effective 1 July 2018.


Related content

The changes include the introduction of new identification field when there are billing records made by an entity, as the successor of another entity for corporate restructuring operations. 

As a result of the changes, companies need to review the implications of the modifications on their operations, and consider necessary measures to manage the adaptation to a new structure of the XML file that serves as the basis for sending the information in the SII.


Read a March 2018 report (Spanish) [PDF 322 KB] prepared by the KPMG member firm in Spain

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal