1. Tax Management Department
Immediate Supply of Information on VAT
Virtual Assistant
&
PORTADA
Brussels, 19 of February
Tax Management Department

2. Tax Management Department
1. SII: what is it?
On-line VAT record-books
generated by supplying the invoicing information to the Spanish Tax Agency´s Electronic office.
Compulsory for large companies, VAT groups and Monthly VAT refund registered: companies % total VAT invoicing in Spain
Deadline for registration: four calendar days following the date of issuing /accounting of the invoice issued / received
Information on the invoices is supplied through a web service using XML
PORTADA
Tax Management Department

3. Tax management Department
1. SII: objectives
IMPROVEMENT IN VAT CONTROL: New control model based on almost “real time” information
HELP FOR THE TAXABLE PERSON:
1st stage: Access to tax information on themselves declared by others also applying the SII (direct access through the Tax Agency´s web portal)
2nd stage: Help for VAT self-assessment when remitting the VAT return
PORTADA
Tax management Department

4. Tax Management Department
Entry into force: 1 July 2017
Since then….what has happened?
PORTADA
Tax Management Department

5. 1. SII: results COMPLIANCE DATA
TOTAL
July
August
Sept.
Oct.
Nov.
Dec.
Jan.
Obliged to SII
54.033
54.33
56.336
Submitting SII
50.368
50.003
50.405
50.442
50.376
50.666
52.461
Compliance
93,2%
92,5%
93,3%
93,4%
93,8%
93,1%
BUSINESS WITH TURNOVER > 60 MILLION EUROS
2.405
2.412
2.243
2.235
2.247
2.262
2.252
2.228
2.199
92,9%
94,1%
93,6%
92,6%
91,2%
%PORTADA
PAYMENT DEADLINE for VAT REFUNDS is REDUCED 14 DAYS
60% VAT refunds are paid in 10 days
Tax Management Department

6. IMPROVEMENT OPPORTUNITIES
1. SII: problems
PROBLEMS
IDENTIFICATION OF CLIENTS AND PROVIDERS
COMMERCIAL PRACTICE NOT IN ACCORDANCE WITH REGULATIONS
UNKNOWLEDGE OF SII, INVOICING AND VAT
IMPROVEMENT OPPORTUNITIES
CENSUS UPDATE
REGULATIONS UPDATE
MORE INFORMATION:
conferences, FAQs, mailbox, Forum
PORTADA
Tax Management Department

7. A big challenge: 54.126 companies Team with a multitude of functions
2. Virtual Assistant
A big challenge:
companies
Team with a multitude of functions
886 weekly consultations
PORTADA
Tax Management Department

8. Tax Management Department
2. Virtual Assistant
Solution: use artificial intelligence
3 steps:
1º Analysis of questions and dialog design
2º Assistant training
3º Continous improvement with conversational auditing
PORTADA
Tax Management Department

9. Tax Management Department
2. Virtual Assistant
PORTADA
Tax Management Department

10. Tax Management Department
2. Virtual Assistant
More than 300 daily accesses
1500 weekly accesses
Publicity on the web
PORTADA
Tax Management Department

11. Tax Managment Department
2. Virtual Assistant
PORTADA
Tax Managment Department

12. Tax Management Department
Tax certainty
V A T
PORTADA
Tax Management Department

13. Tax Management Department
3. Services Locator
What is the Locator?
This application answers the following questions:
1. Where is the place of supply of services? Article 43 – 59 Council Directive 2006/112/EC
2. Who is the taxable person?
3. Invoice with VAT or Reverse Charge?
Services
Locator
PORTADA
Tax Management Department

14. Tax Management Department
3. Services Locator
Locator
Example: A French Company organices a fair for a Spanish Company
Fill in the following information:
What service is it about?
Cultural, artistic, sporting, scientific, educational entertainmet, fairs and similar services
What type of service is provided?
organization
Supplier location
PORTADA
Member State different from Spain
Customer condition
Business
Customer location
Spain (Peninsula or Balearic Islands)
Tax Management Department

15. Tax Management Department
3. Services Locator
LOCATE OPERATION
Where is the place of supply of the service?
The operation is subject to VAT in Spain
Who is the taxable person? T
The customer must pay the VAT (reverse charge). He must be identified with VAT number and submit a recapitulative statement (form 349).
PORTADA
VAT is charged in the invoice?
VAT is not charged in the invoice. Reverse charge mention must be included
Tax Management Department

16. Tax Management Department
3. Services Locator
Why the Locator?
Services
Locator
Helping SME to pay VAT properly in their foreign trade operations
Better understanding of changes from 1 January 2021
(COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017)
First step to prevent double taxation?
PORTADA
Tax Management Department

17. THANK YOU FOR YOUR ATTENTION
PORTADA
Tax Management Department