{"id":256754,"date":"2022-11-23T20:35:09","date_gmt":"2022-11-23T19:35:09","guid":{"rendered":"https:\/\/www.easyap.com\/?p=247946"},"modified":"2026-08-17T15:08:24","modified_gmt":"2026-08-17T13:08:24","slug":"preguntas-frecuentes-del-sii-aeat-las-respuestas-a-tus-dudas","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/preguntas-frecuentes-del-sii-aeat-las-respuestas-a-tus-dudas\/","title":{"rendered":"Frequently Asked Questions about SII (AEAT): Answers to Your Questions"},"content":{"rendered":"

SII or Immediate Supply of Information.<\/b>These are the acronyms for the tax control system developed by the Tax Agency (AEAT) itself. At easyap, specialists in finance and technology, we consider it an essential topic, as it is closely related to our field and our world. The best proof of this is the numerous content pieces you can find on our blog. <\/span><\/p>\n

However, SII and AEAT are two concepts that continue to generate many doubts for entrepreneurs and financial managers in all kinds of businesses. That’s why we want to create this new article that compiles the <\/span>frequently asked questions about SII (AEAT<\/b><\/a>)<\/b> that are commonly found in internet search engines. And, of course, we also offer you the corresponding answers to all of them.  <\/span><\/p>\n

What is SII?<\/b><\/h2>\n

We already mentioned it at the beginning of this text, when we defined <\/span>what the acronym SII stands for<\/b>. But, if there is one <\/span>frequent question about SII (from the AEAT)<\/b>, it is precisely this: what is SII? Technically, the acronym SII stands for <\/span>Immediate Supply of Information (SII) and is the<\/b> VAT processing system that has been developed by the Tax Agency (AEAT). <\/b><\/p>\n

The fact is that between 2023 and 2025, digitally reporting VAT on operations carried out will be mandatory for any Spanish company. This goes hand in hand with the fact that <\/span>electronic invoicing will be mandatory<\/b><\/a> by law for all national companies. Furthermore, it is also the way to replace the old <\/span>VAT record books. <\/b><\/p>\n

To find more information about the specific functioning of the SII, simply visit the page of the <\/span>Tax Agency’s electronic headquarters (AEAT).<\/b><\/a> On it, you can find, download, and consult a large number of <\/span>SII FAQs<\/b>that the AEAT itself officially responds to. Furthermore, it continuously updates the answers to questions requiring their content to be adapted temporarily and\/or legally. <\/span><\/p>\n

What is the AEAT?<\/b><\/h2>\n

Since we are referring so much to the <\/span>AEAT<\/b> or Tax Agency,<\/b>it is also worth detailing exactly what this body does. Firstly, the acronym AEAT stands for <\/span>State Tax Administration Agency, <\/b>which is why most of the population commonly refers to it as the Tax Agency. Furthermore, it is the <\/span>public body responsible for controlling, managing, and overseeing the various taxes<\/b>paid in Spain. <\/span><\/p>\n

The AEAT was created in 1990 with the aim of ensuring all citizens were up-to-date with their tax payments. To achieve this, this public entity applies the relevant tax system. Its objective is to uphold the constitutional principle that requires all taxpayers to contribute to public expenses based on their income and available economic resources. The SII is a system that assists in this, specifically by managing VAT payments. <\/span><\/p>\n

When is it mandatory to submit SII? <\/b><\/h2>\n

As we noted at the beginning, the obligation to upload invoices to the SII will become effective within the next two years. However, currently, according to AEAT stipulations, the following are required to do so: <\/span><\/p>\n

    \n
  1. Large companies<\/b>that have had a volume of <\/span>turnover exceeding 6,010,121.04 euros<\/b>in the previous year. <\/span><\/li>\n
  2. VAT groups registered in REDEME<\/b>(Monthly VAT Refund Register). <\/span><\/li>\n<\/ol>\n

    In turn, those <\/span>companies that wish to may do so voluntarily<\/b>from their census declaration. <\/span><\/p>\n

    What information must be uploaded to the AEAT’s SII? <\/b><\/h2>\n

    According to the AEAT, taxable persons adhering to the SII are required to report the invoicing records listed in the following register books:<\/span><\/p>\n