The so called “Suministro Inmediato de Información” (“Immediate Information Supply”) or SII, consists of the obligation to file electronically through the website of the Spanish Tax Agency (AEAT), in almost a “real time” basis, the data for all the transactions that must be included in the Spanish VAT registers. This obligation affects those companies operating in Spain which, due to their operative, become taxable subjects for Spanish VAT purposes and must file VAT returns in a monthly basis,...
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