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03-01-2018 SII: FAQs (version 1.0)

Version 1.0 is updated with a series of new questions (questions 1.26 to 1.31 and question 8.7) and revisions.

The aim of this update is to incorporate the latest regulatory modifications affecting the SII.

Modifications to RD 1075/2017, of December 29, affecting the SII: facilitating its voluntary adoption and technical adjustments to the regulations. (495 KB - pdf )
Amendment to the Economic Agreement with the Autonomous Community of the Basque Country - Modifications to the delineation of VAT inspection competence