Online VAT Register for Spain

Transcription

1 ERP CLOUD Online VAT Register for Spain Oracle Financials for EMEA Table of Contents 1. Purpose of the document 4 2. Assumptions and Prerequisites 5 3. Additional Tax Setup Document Fiscal Classification Tax Reporting Types and Codes Tax Exemptions Receivables Setup Deferred Tax (Tax Point Basis = Payment) Period Tag Options Transaction Numbering Setup Document Sequence Setup Delimiter Setup Suppliers Customers Global Descriptive Flexfields Financials Cloud Security Accounts Payable Invoices 45 1

2 9.2 Payments Cancelled Invoices and Invoice Lines Rectification Invoices Invoices from Suppliers Outside of EU Invoices from Suppliers Portal Accounts Receivable Invoices Receipts Collections Write-off Transactions with Tax Exemptions Rectification Transactions Submit Online VAT Reporting for Spain (Addition) Submit Online VAT Reporting for Spain (Modified) How to Exclude Transactions From Immediate Submission How to Mark a Transaction for Reporting Directly Submit Online VAT Reporting Confirmation for Spain How to Process Rejections and Errors Submission Message Data Variations Received Invoices Register 67 Deferred VAT (Tax Point Basis = Payment) 67 Invoices of Domestic Suppliers 67 Domestic Reverse Charge 68 Invoices of Intra-EU Suppliers 69 Invoices From Suppliers Outside of EU 70 Summary Invoices Type F Submission Message Data Variations Issued Invoices Register 71 Invoices Issued to Domestic Customers 71 Invoices Issued to Intra-EU Customers 71 2

3 Rectification Transactions 72 Transactions with Tax Exemptions 73 Invoices having MORE than One Special Regime Classifications 73 Invoices having Lines that are Grouped under BOTH S1 and S2 74 Invoices for Customers Outside of EU 75 Summary Invoices Type F Submission Message Data Variations Selected Intra-EU Transactions Register Interfaces Annual Online VAT Reporting for Spain Cash Collections Register Investment Goods Register 79 Prerequisite Setup 80 Annual Online Investment Goods Register Process Annual Online VAT Response for Spain Retoactive Reporting Appendix 1 How to Upload Confirmation Response Messages Appendix 2 How to Update SII Version Appendix 3 Version Notes 96 3

4 1. Purpose of the document This document explains the cloud solution for the Spain Online VAT Register Requirement (Suministro Inmediato de Informacion / SII ). As pre-requisite reading, the Tax Agency SII Technical Specifications must be reviewed and understood. The purpose of the document is to provide a reference to the overall SII process. The document also aims to assist customers in understanding the new fields required on transactions in order to comply to this new requirement. Requirement Summary: Starting 1-Jul-2017, the delivery of VAT Register information to the Spanish Tax Authorities will have to be performed electronically, via a predefined xml-format, and up to 4 days after the issuance or reception date of an invoice. This will be accomplished by sending all invoice and ticket information to the Tax Authorities. It is applicable to the following companies: Large companies with annual turnover above 6 million Euros Companies adhered to the monthly VAT settlement Company groups that declare as such Other companies can adhere voluntarily. Solution Approach: The solution will be used to produce the xml messages in the required formats so that these can be submitted to the Tax Authority in a timely and efficient manner. The solution also has a component for processing the confirmation messages sent from the authority updating the submitted data with the necessary details. If your primary ledger currency is not EUR and you have reporting or secondary ledgers in EUR currency, you can create your submission messages based on one of these ledgers. Reporting will still be for your selected legal entity (legal reporting unit) but the amounts will be converted amounts based on the conversion rates associated to the selected reporting or secondary ledger. Company group reporting is not in the scope of this solution. This document explains the following registers: 4

5 Online VAT Reporting: Issued Invoices Register Received Invoices Register Selected Intra-EU Transactions Register Annual Online VAT Reporting: Cash Collections Register Investment Goods Register The following diagram shows the Online VAT Reporting process flow: 2. Assumptions and Prerequisites 5

6 In this document, the following entities are assumed to have already been set up: Data Security Refer to the Fusion Security topical essay available on cloud.oracle.com Enterprise Structure Tax Configuration (Tax Regime, Tax codes, statuses and rates) Suppliers Customers Document sequences (Refer to Section 4) Accounting Configuration Accounting and Reporting Sequences Oracle Payables Setup Oracle Receivables Setup It is recommended that the Implementation Project is complete for your organization before commencing the Feature Specific Setup outlined below. If you require further details, refer to the Analyze and Report section of Oracle Financials Cloud (Get Started) web site. Refer to Appendix 2 for how to set up Tax Authority SII xml version. Refer to Appendix 3 for cloud solution version notes. 6

7 3. Additional Tax Setup 3.1 Document Fiscal Classification Document Fiscal Classification will be used for assigning a transaction type to your transactions, which will be used for online VAT reporting. The solution comes with a set of new document fiscal classification values. You will select one of these values during transaction entry at header level for both Payables and Receivables. You will also be able to enter this value in your import spreadsheets for both Payables and Receivables if you are creating your transactions through import. The following table shows these values: Code ORA_F1 ORA_F2 ORA_R1 ORA_R2 ORA_R3 ORA_F3 ORA_F4 ORA_F5 ORA_F6 Meaning F1 Invoice F2 Simplified Invoice / Ticket R1 Rectification Invoice art. 80 three LIVA - tender R2 Rectification Invoice art. 80 four LIVA - bad debts R3 Rectification Invoice Rest art. 80 one and two F3 Invoice issued instead of invoiced and declared simplified invoices F4 Summary journal of invoices F5 Imports (DUA) F6 Other accounting transactions Note: The first 2 characters of the meaning is used in the corresponding block of the xml message. If you do not enter a value the record will be rejected. 7

8 3.2 Tax Reporting Types and Codes The following tax reporting type and codes are part of the online VAT solution: ORA_JE_SII_TAX_GROUP Note: These values are available as pre-seeded setup with the solution. Associate the above codes to your tax rates. This setup should be completed for all tax rates that are used in transactions. Task Name: Manage Tax Rates and Tax Recovery Rates Navigation: Navigator > Setup and Maintenance -> Manage Tax Rates and Tax Recovery Rates An example is shown below: 8

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10 3.3 Tax Exemptions Online VAT Reporting has specific requirements for reporting of tax exemptions applied to your supplier and customer invoices. The solution is based on the standard Tax Exemptions feature. Prerequisites: (1) Ensure Allow tax exemptions option is checked for Tax Regime, Tax, Tax Rates and Tax Statuses. Setup Item Navigation Allow tax exemptions Tax Regimes Navigator > Setup and Maintenance -> Manage Tax Regimes Taxes Navigator > Setup and Maintenance -> Manage Taxes Tax Rates Navigator > Setup and Maintenance -> Manage Tax Rates and Tax Recovery Rates Tax Statuses Navigator > Setup and Maintenance -> Manage Tax Statuses Yes Yes Yes Yes 10

11 1) Define Tax Exemptions You can define tax exemptions at third party or third party site level. Third party can be a supplier or a customer. Enter 100% in exemption percentage if the transactions will be fully tax exempt. In the example above, exemption percentage is 5%. 3.4 Receivables Setup Receivables Activity for Write-off Collections Task Name: Manage Receivables Activities Navigation: Navigator > Setup and Maintenance -> Manage Receivables Activities Define an activity with adjustment type which will be reserved for collection write-offs: Write off for ES Online VAT 11

12 Only use this reserved name, i.e., Write off for ES Online VAT, for this setup. The process will recognize the type of adjustment from the name. Receipt Method for Cash Collections This setup is required for annual cash collections reporting. Task Name: Manage Receipt Classes and Methods Navigation: Navigator > Setup and Maintenance -> Manage Receipt Classes and Methods Enter or update receipt methods that will be used for cash collections. Enter Yes in CashCollections after selecting Online VAT Reporting for Spain in category. Once this is done, all receipts entered through this method will be selected for cash collections reporting. 12

13 3.5 Deferred Tax (Tax Point Basis = Payment) Online VAT reporting solution requires payments for transactions with deferred tax rates to be reported in addition to the transactions. Define your tax rules and rates for deferred tax (Tax Point Basis = Payment). Setup for ES VAT STANDARD DEF RATE is shown below as an example: Task Name: Manage Tax Rules Navigation: Navigator > Setup and Maintenance -> Manage Tax Rules Task Name: Manage Tax Rates and Tax Recovery Rates Navigation: Navigator > Setup and Maintenance -> Manage Tax Rates and Tax Recovery Rates 13

14 3.6 Period Tag Options The Online VAT Reporting Received Invoices template has a mandatory period tag ( Periodo tag in xml). Businesses can either use Invoice Date or Accounting Date to determine the period value for an invoice. The options are as follows: 01 Payables Invoice Date 02 Payables Invoice Accounting Date Enable the preferred value using the following setup: Task name: Manage Standard Lookups Navigation: Navigator > Setup and Maintenance -> Manage Standard Lookups Query ORA_JEES_SII_AP_PERIOD_OPTION in lookup type. 01 Payables Invoice Date will be enabled by default. Note: Ensure that you have enabled only one value at a time. 4. Transaction Numbering Setup 4.1 Document Sequence Setup Due to country tax reporting requirements, all transactions must be created with a sequence name and number. Standard document sequencing feature is commonly used for this requirement. If your 14

15 implementation will use the standard feature for all or part of the issued invoices, document sequence setup must be completed for Receivables. Note: For any of your transaction batch sources, if you decide to use the document sequence name and number for your transaction numbering through standard functionality, you need check Copy document number to transaction number option for that transaction source. If you want to report transaction numbers created by third party system for the imported invoices, do not check 'Copy document number to transaction number option for the transaction source used for imported invoices. Task name: Manage Transaction Sources Navigation: Navigator > Setup and Maintenance -> Manage Transaction Sources You can optionally define document sequences for your Payables invoices, however these values will not be used for submission to the Tax Authority. Task name: Manage Document Sequences Navigation: Navigator > Setup and Maintenance -> Manage Document Sequences A sample view is shown below: 15

16 Transaction numbers have the following format as per requirement: Document Sequence Name / Document Sequence Number For example: ES AR 2016 LE INV/1001 Note: Total size of the above string should not be more than 60 characters. If the string exceeds 60 characters, only the first 60 characters will be reported. 4.2 Delimiter Setup If you are creating transaction numbers using document sequence name and number, complete the following setup: Task name: Manage Standard Lookups Navigation: Navigator > Setup and Maintenance -> Manage Standard Lookups Query ORA_JEES_SII_DELIMITERS in lookup type. 16

17 Ensure you have only one of the delimiter lookup values enabled. ORA_ASTERISK ORA_COLON ORA_COMMA ORA_FORWARD_SLASH ORA_HYPHEN ORA_PERIOD ORA_PIPE ORA_SEMICOLON ORA_SPACE ORA_UNDERSCORE IMPORTANT: If you have enabled more than one value, this will cause the submission to end in error. Note: The format of the transaction numbers created by the third party system for the imported invoices will not be impacted by the delimiter setup. 17

18 5. Suppliers Enter taxpayer id and tax registration numbers for your suppliers: Task name: Manage Suppliers Navigation: Navigator > Suppliers -> Manage Suppliers Note: Taxpayer Id can only be entered for the party level and can be used to hold registration numbers such as Taxpayer id, Passport Number, Country Official Document Number etc. TRN should be specific in the Tax Registration Number field as explained below. 18

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20 Tax Registration for the supplier address (site): The Tax Registration Number (TRN) can be entered at party and party site tax profile/tax registration levels. You can only enter the TRN at the tax registration level if the supplier is a Spain company (*), otherwise the TRN needs to be entered at the party tax profile level. (*) For a community member country, other than Spain, the correct TRN can only be valid against the rules for that country. If the tax regime of the registration (which is a required entity) is Spanish VAT, the TRN will be validated with rules for Spain. In this case, for example, a TRN with FR as first 2 characters will not be accepted. 20

21 Suppliers outside of EU If the supplier is registered in a foreign country who is not a EU member, complete the following setup: Task name: Manage Suppliers Navigation: Navigator > Suppliers -> Manage Suppliers Enter ID type for your supplier at site window: You can also enter ID type at party level. The system will check both levels starting from the site level. Note: If ID type is entered at both levels, site level value takes precedence. Enter Identification document number for your supplier in Taxpayer Id field: 21

22 Online Submission Message and Supplier Information Ensure your supplier information is correct for online reporting. If your supplier is registered in Spain, NIF (Taxpayer ID) will be printed as shown below: <sii:nif>q d</sii:nif> Taxpayer Id will be validated when the message is submitted to the Tax Authority. If the supplier is registered in a EU member country (Other than Spain), ID Type tag will show 02 and Tax Registration Number (starting with the short country code in the first two digits) will be printed as shown below: <sii:idtype>02</sii:idtype> <sii:id>fr2p </sii:id> 22

23 Suppliers outside of EU If the supplier is registered in a foreign country who is not a member, the following tags will be populated: -<sii:idotro> <sii:codigopais>xx</sii:codigopais> <sii:idtype> YY</sii:IDType> (*) <sii:id>zz </sii:id> </sii:idotro> (*) XX is the short code of the country. YY can be one of the following: 03 Passport number 04 Official identification document issued by country of residence 05 Proof of residency 06 Other document ZZ: The identification number that you have set up for this supplier will be printed. IMPORTANT: If you have not set up identification document number for your supplier, record will be rejected. Message also displays the supplier name as shown below: <sii:nombrerazon><supplier Name> </sii:nombrerazon> Additional Setup Required for Supplier and Supplier Site Level Defaulting These setups are needed for reporting invoices without individually entering SII attributes. In particular, these will be used by Suppliers Portal invoices and retroactive reporting. You can set up at supplier or supplier site levels. The system will check the site level first and then the supplier level. (1) Enter Supplier Defaults 23

24 Task name: Manage Suppliers Navigation: Navigator > Suppliers -> Manage Suppliers Enter or query suppliers. Enter the special regime that you want this supplier in the global descriptive flexfield segment under the Regional Information, Special Regime. Note: For retroactive reporting, a fixed value will be used. You do not need to enter any value in special regime for retroactive reporting only. Additionally, if for any reason, you want to exclude this supplier from Online VAT reporting, enter Yes in Exclude from Online Reporting field. (2) Enter Supplier Site Defaults Task name: Manage Suppliers Navigation: Navigator > Suppliers -> Manage Suppliers Enter or query suppliers. Enter the special regime that you want this supplier site in the global descriptive flexfield segment under the Regional Information, Special Regime. Additionally, if for any reason, you want to exclude this supplier site from Online VAT reporting, enter Yes in Exclude from Online Reporting field. 24

25 IMPORTANT: If you excluded the supplier or supplier site from online reporting but wish to report a particular invoice for this supplier, you need to ensure transaction status is manually set to R (Ready) for this invoice. Additionally, if you only want to exclude only one or few invoices for this supplier, you can do this at invoice level instead of excluding the supplier or supplier site. (3) Specify defaults for mandatory values per your business need Task name: Manage Standard Lookups Navigation: Navigator > Setup and Maintenance -> Manage Standard Lookups Query ORA_JEES_SII_RECEIVED_REC_DEF.The existing values will be listed. Enter required value in the description field across the corresponding field type. This filed is free entry text field and no list of values are provided. You need to enter the exact value that will be entered on the xml file. 25

26 IMPORTANT: Note that Special Regime default and override values can be specified at multiple levels, therefore following hierarchy will be followed to identify the Special Regime value to use for an invoice in the xml. 1. Value specified at the invoice header level in the Regional Context: Special Regime 2. User Defined Fiscal Classification Code at the invoice line level 3. Value specified at the Party Site Level in the Regional Context: Special Regime 4. Value specified at the Party Level in the Regional Context: Special Regime 5. Lookup code(s) specified in 'ORA_JEES_SII_RECEIVED_REC_DEF lookup Note: Note that there is an exception for retroactive reporting which uses a fixed value. 26

27 6. Customers Enter taxpayer id and tax registration numbers for your customers at party and/or customer site levels. Task name: Manage Customers Navigation: Navigator > Setup and Maintenance -> Manage Customers Domestic Customers Enter Taxpayer Id for your domestic customers. Taxpayer Id can only be entered for the party. IMPORTANT: Ensure correct Taxpayer ID values are entered for all your domestic customers. You can enter tax profile and tax registration for the customer party and/or part sites. Tax Registration Number can also be entered at tax profile or tax registration as shown in the examples below. However, Taxpayer Id value will be required for Online VAT reporting. 27

28 (1) Entered at tax profile for the customer/customer account site (2) Entered at tax registration for the customer/customer account site 28

29 Intra-EU Customers For the customer party/account site, enter tax registration number (TRN) at party tax profile. You can enter your tax registrations at customer party and/or customer party sites. 29

30 Customers Outside of EU If the customer is registered in a foreign country who is not a EU member, complete the following setup: Task Name: Manage Customers Navigation: Navigator > Setup and Maintenance > Manage Customers You can enter this information at customer account or account site profile history: Enter the identification number at party level in Taxpayer Id field. 30

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32 Online Submission Message and Customer Information Ensure your customer information is correct for online reporting. If your customer is registered in Spain, NIF (Taxpayer ID) will be printed as shown below: <sii:nif>q d</sii:nif> Taxpayer Id will be validated when the message is submitted to the Tax Authority. If the customer is registered in a EU member country (Other than Spain), ID Type tag will show 02 and Tax Registration Number (starting with the short country code in the first two digits) will be printed as shown below: <sii:idtype>02</sii:idtype> <sii:id>fr2p </sii:id> If the customer is registered in a foreign country who is not a member, the following tags will be populated: -<sii:idotro> <sii:codigopais>xx</sii:codigopais> <sii:idtype> YY</sii:IDType> (*) <sii:id> ZZ</sii:ID> </sii:idotro> (*) XX is the short code of the country. YY can be one of the following: 03 Passport number 04 Official identification document issued by country of residence 05 Proof of residency 06 Other document ZZ: The identification number that you have set up for this customer will be printed. 32

33 IMPORTANT: If you have not set up identification document number for your customer, record will be rejected. Message also displays the customer name as shown below: <sii:nombrerazon><customer Name></sii:NombreRazon> Note for Annual Reporting: Customer profile history is created by default when you create a customer account. For account sites, profile history has to be created manually if necessary. This will be explained further in Section Additional Setup Required for Customer and Customer Site Level Defaulting (1) Enter Customer/Customer Site Defaults Task name: Manage Customers Navigation: Navigator > Billing -> Manage Customers Enter or query customers. Create or edit profile history for customer and/or customer site. Enter the special regime that you want for this customer/customer site in the global descriptive flexfield segment under the Regional Information, Special Regime. Additionally, if for any reason, you want to exclude this customer/customer site from Online VAT reporting, enter Yes in Exclude from Online Reporting field. (2) Specify defaults for mandatory values per your business need Task name: Manage Standard Lookups Navigation: Navigator > Setup and Maintenance -> Manage Standard Lookups Query ORA_JEES_SII_ISSUED_REC_DEF.The existing values will be listed. 33

34 You can optionally enter other defaults in the description field across the corresponding field type. This field is free entry text field and no list of values are provided. You need to enter the exact value that will be entered on the xml file. IMPORTANT: Note that Special Regime default and override values can be specified at multiple levels, therefore following hierarchy will be followed to identify the Special Regime value to use for an invoice in the xml. 1. Value specified at the invoice header level in the Regional Context: Special Regime 2. User Defined Fiscal Classification Code at the invoice line level 3. Value specified at the Customer Site Level in the Regional Context: Special Regime 4. Value specified at the Customer Account Level in the Regional Context: Special Regime 5. Lookup code(s) specified in 'ORA_JEES_SII_ISSUED_REC_DEF lookup 34

35 7. Global Descriptive Flexfields The following new context is provided for the listed levels: Online VAT Reporting for Spain AP Invoice Header AR Transaction Header AR Receivables Application AP Invoice Payment Supplier Supplier Site Customer Profile History (same GDF for party and party site) Refer to the following process flow diagram for a better understanding of how the global descriptive flexfield segments are used. 35

36 Details are as follows: Entry Level AP Invoice Header GDF Values Type Display Type 36 Read Only Transaction Status Character LOV No Tax Authority Status Character Text Box Yes Register Type Character Text Box Yes Message Code Character Text Box Yes Message Description Character Text Box Yes Date Last Updated Date Date No Third Party Invoice Character LOV No Intra - EU Declared Key Character LOV No Description R - Ready, S-Submitted, O-On Hold, M-Modified, D-Directly Reported E -Excluded N-New, A-Accepted, AE-Accepted with Errors, R-Rejected JEESARIR: Issued Invoices Register JEESAPRR: Received Invoices Register JEESRPIC: Selected Intra-EU Transactions Register Message codes that are available at SII web site. Message code descriptions that are available at SII web site. Updated when the submission or confirmation processes are run. Yes/No Enter A or B if you want the Intra-EU invoice to be reported through Selected Intra-EU Transactions register. A: The sending or receipt of goods for the execution of the partial reports or works Additional Comments Only system update allowed. Updated when the confirmation process is run. Only system update allowed. Updated when the submission process is run. Only system update allowed. Updated when the confirmation process is run. Only system update allowed. Updated when the confirmation process is run. Optional entry. Identifier that appears with value S if the invoice has been issued by a third party on the message.

37 Intra - EU Subtype Character LOV No Original Invoice Number Character LOV No Date Transaction Performed Date Date Yes Special Regime Character LOV No Document Type Override Character LOV No Document Recording Date Date Date No mentioned in article 70, section one, Number 7, of the Tax Law 37/1992 B: Transfers of goods and intra-community acquisitions of goods covered by In articles 9, paragraph 3, and 16, section 2, of the Tax Law (Law 37/1992 Enter D (Declarer) for Payables and R (Sender) for Receivables. Enter the original invoice number if the invoice being entered is a rectification invoice. Select the appropriate special regime code from the list of values Select document type if the original value in document fiscal classification is incorrect or NULL. Enter the date that should appear in the xml message under the <sii:fechareg Contable> tag if this is different than the invoice accounting date. Seed values or a user-entered value can be selected. AR Transaction Header Last Document Number of Summary Invoice Character Text Box No Reporting Period Character LOV No Transaction Status Character LOV No 37 Enter the last invoice number of the set of invoices being reported as a summary invoice. Enter if you want to override the calculated value. R - Ready, S-Submitted, O-On Hold, M-Modified, D-Directly Reported E-Excluded This field is used for F4 type summary invoices. Tax Authority Status Character Text Box Yes N-New, Only system

38 Register Type Character Text Box Yes Message Code Character Text Box Yes Message Description Character Text Box Yes Date Last Updated Date Date No Third Party Invoice Character LOV No Intra - EU Declared Key Character LOV No 38 A-Accepted, AE-Accepted with Errors, R-Rejected JEESARIR: Issued Invoices Register JEESAPRR: Received Invoices Register JEESRPIC: Selected Intra-EU Transactions Register Message codes that are available at SII web site. Message code descriptions that are available at SII web site. Updated when the submission or confirmation processes are run. Yes/No Enter A or B if you want the Intra-EU invoice to be reported through Selected Intra-EU Transactions register. A: The sending or receipt of goods for the execution of the partial reports or works mentioned in article 70, section one, Number 7, of the Tax Law 37/1992 B: Transfers of goods and intra-community acquisitions of goods covered by In articles 9, paragraph 3, and 16, section 2, of the Tax Law (Law 37/1992 update allowed. Updated when the confirmation process is run. Only system update allowed. Updated when the submission process is run. Only system update allowed. Updated when the confirmation process is run. Only system update allowed. Updated when the confirmation process is run. Optional entry. Identifier that appears with value S if the invoice has been issued by a third party on the message. Enter A or B if you want the Intra-EU invoice to be reported through Selected Intra-EU Transactions register. A: The sending or receipt of goods for the execution of the partial reports or works mentioned in article 70, section one, Number 7, of the Tax Law 37/1992 B: Transfers of goods and intra- Community acquisitions of goods covered by In articles 9, paragraph 3, and

39 Intra - EU Subtype Character LOV No Original Invoice Number Character LOV No Date Transaction Performed Date Date Yes Special Regime Character LOV No Document Type Override Character LOV No Last Document Number of Summary Invoice Character Text Box No Transaction Deadline Number Text Box No Property Location Number LOV No Enter D (Declarer) for Payables and R (Sender) for Receivables. Enter the original invoice number if the invoice being entered is a rectification invoice. Select the appropriate special regime code from the list of values Select document type if the original value in document fiscal classification is incorrect or NULL. Enter the last invoice number of the set of invoices being reported as a summary invoice. Use for Modelo reporting if necessary. Use for Modelo reporting if necessary. 16, section 2, of the Tax Law (Law 37/1992 Enter D (Declarer) for Payables and R (Sender) for Receivables. Seed values or a user-entered value can be selected. This field is used for F4 type summary invoices. Transmission of Property Subject to VAT Character Text Box No Use for Modelo reporting if necessary. AR Receivable Application AP Invoice Payment Transaction Status Character LOV Yes Tax Authority Status Character LOV Yes Register Type Character LOV Yes Message Code Character Text Box Yes Message Description Character Text Box Yes Date Last Updated Date Date Yes Transaction Status Character LOV Yes Tax Authority Status Character LOV Yes Register Type Character LOV Yes Not displayed Not displayed Not displayed Not displayed Not displayed Not displayed Not displayed Not displayed Not displayed Only system update allowed Only system update allowed Only system update allowed Only system update allowed Only system update allowed Only system update allowed Only system update allowed Only system update allowed Only system update allowed 39

40 Message Code Character Text Box Yes Message Description Character Text Box Yes Date Last Updated Character Text Box Yes Supplier Code Character LOV No Special Regime Character LOV No Exclude from Online Reporting Character LOV No Supplier Site Code Character LOV No Special Regime Character LOV No Exclude from Online Reporting Character LOV No Customer Profile Code Character LOV No History Special Regime Character LOV No Exclude from Online Reporting Character LOV No Receipt Methods Submission Status for Cash Collections Register Tax Authority Status for Cash Collections Register Message Code for Cash Collections Register Message Description for Cash Collections Register Character LOV No Character Text Box Yes Character Text Box Yes Character Text Box Yes CashCollections Character LOV Yes Not displayed Not displayed Not displayed R - Ready, S-Submitted, O-On Hold, M-Modified, D-Directly Reported N-New, A-Accepted, AE-Accepted with Errors, R-Rejected Not displayed Not displayed Y (Yes) to be used for Online VAT Reporting Only system update allowed Only system update allowed Only system update allowed Only system update allowed. Updated when the confirmation process is run. Only system update allowed Only system update allowed Asset Category Books Assets (Additions) Investment Goods Reporting Investment Goods Reporting Character Character LOV LOV No (default) 5 years 10 years No (default) 5 years 10 years For Investment Goods Register For Investment Goods Register Special Regime Codes Special Regime codes will be available in your system. The following tables show these seeded values: Issued Invoices (AR): 40

41 Code ORA_01 ORA_02 ORA_03 ORA_04 ORA_05 ORA_06 ORA_07 ORA_08 ORA_09 ORA_10 ORA_11 ORA_12 ORA_13 ORA_14 ORA_15 Meaning 01 Operation of the general scheme 02 Export 03 Operations to which the special regime of used goods, art objects, antiques and collectors' objects apply ( LIVA) 04 Special investment gold regime 05 Special regime travel agencies 06 Special regime group of entities in VAT (Advanced Level) 07 Special regime cash criterion 08 Operations subject to IPSI / IGIC 09 Invoicing of travel agency services that act as mediators in name and on behalf of others (D.A.4ª RD1619 / 2012) 10 Collection on behalf of third parties of professional fees or rights derived from industrial property, author or others on behalf of its partners, associates or associations made by companies, associations, professional associations or other entities that perform these collection functions 11 Business premises lease transactions subject to withholding 12 Non-retention business premises lease operations 13 Lease transactions of business premises subject to and not subject to withholding 14 Invoice with tax pending of accrual (certifications of work whose recipient is a Public Administration) 15 Invoice with VAT pending accrual - operations of successive tract ORA_16 16 First semester 2017 Received Invoices (AP): ORA_01 01 Operation of the general scheme 41

42 ORA_02 ORA_03 ORA_04 ORA_05 ORA_06 ORA_07 ORA_08 ORA_09 ORA_12 ORA_13 02 Operations by which employers pay compensation REAGYP 03 Operations to which the special regime of used goods, art objects, antiques and collectors' objects apply ( LIVA) 04 Special investment gold regime 05 Special regime travel agencies 06 Special regime group of entities in VAT (Advanced Level) 07 Special regime cash criterion 08 Operations subject to IPSI / IGIC 09 Intra-Community acquisitions of goods and services 12 Leasing operations of premises of business 13 Invoice corresponding to an import (reported without associating with a DUA) ORA_14 14 First semester 2017 Note: The first 2 characters of the meaning is used in the corresponding block of the xml message. You cannot update the seeded values. User Defined Codes: Your business needs may require associating additional special regimes to your invoices. For example, you may want to associate 01 as primary special regime but may also want to associate 02 as additional special regime. You can define your own codes as shown below: Task name: Manage Standard Lookups Navigation: Navigator > Setup and Maintenance -> Manage Standard Lookups Query ORA_JEES_ISS_SPECIAL_REGIME or ORA_JEES_REC_SPECIAL_REGIME in lookup type. The existing values will be listed. 42

43 Use the following format: <Primary Special Regime>, <Additional Special Regime 1>, <Additional Special Regime 2> Use, as delimiter. For example: The following values are valid: 01,02,03 01,02 The following value is NOT valid: 01/02/03 Note: You will also be able to enter these values in your import spreadsheets for both Payables and Receivables if you are creating your transactions through import. 43

44 8. Financials Cloud Security Online VAT Reporting for Spain feature is not automatically available. You should complete the security setup as per Financials Cloud Security Topical Essay available on Cloud Documentation. 44

45 9. Accounts Payable 9.1 Invoices (1) Enter the following information for each supplier invoice: At invoice header, enter document fiscal classification: Refer to section 3.1 for a list of values that you can select from. IMPORTANT: Do not forget to enter invoice description. If you do not enter any description your invoice will be rejected. If your invoices are entered from Suppliers Portal, ensure that there is value in Description field at header of the portal invoice. You can also query the invoice from Payables and add or update the description. 45

46 Regional Information: Online VAT Reporting for Spain Associating this context to a transaction will make this transaction reportable through Online VAT submission. Transaction Status: R (Ready) Note that a NULL value will also be assumed as Ready (for submission) for a new transaction. Enter Special Regime for your Invoice (Required): Special Regime is a LOV field. You can select one of the seeded values or a custom value you have added to your system. You can also refer to Global Descriptive Flexfields section. Optionally enter values in the following GDFs: Third Party Invoice (No is default). Enter Yes if applies: In this case, tag 'EmitidaPorTerceros' will be populated with S value.) Intra - EU Declared Key R (Sender) or D (Declarer) depending on the application Intra - EU Subtype (Null by default, selecting A or B will classify the transaction for Special Intra-EU Transactions Register) IMPORTANT: If you enter values in both Intra - EU Declared Key and Intra - EU Subtype, the transaction will be selected for Special Intra-EU Transactions Register. Invoice Recording Date: If you enter a date in this field it will override the invoice accounting date value printed in the xml message. If there is no value, invoice accounting date is printed for your Payables invoices. Document Type Override: If you need to change the invoice type of your invoice for any reason, you need to select the appropriate value in this field. The field will list the same values that are listed in document fiscal classification. If there is a value in this field, the xml message will print this value for the corresponding invoice. Last Document Number of Summary Invoice: This field if meaningful when the document type id F4. Enter the first invoice number of the summary invoice in the Invoice Number field and the last invoice number in this field. Date Transaction Performed (If a different date will be entered) Reporting Period: Enter a period if you need to change the period calculated from the invoice date or accounting date based on the value you have assigned through the lookup. You can enter any calendar 46

47 periods from this list: 01,02,03,04,05,06,07,08,09,10,11,12. You can also refer to Period Tag Options section. IMPORTANT: Do not change Regional Information (GDF Context) value once it is set as Online VAT Reporting for Spain. If you change the context value you will not be able to report this transaction through online register processes. (2) Validate and account the invoice. 9.2 Payments There is no additional entry required for online reporting at the time of payment creation. These values are system updated. 9.3 Cancelled Invoices and Invoice Lines If you cancel an invoice that has not yet been submitted to the Tax Authority, mark the invoice with O (On Hold ) to stop this invoice being selected by the Online Submission run. If you cancel invoice lines these lines will not appear in the submission message. In the original release, these lines were being reflected in the xml message with 0.0 taxable amount and 0.0 tax amounts. 9.4 Rectification Invoices You can submit your rectification invoices for invoices that you have already reported to the Tax Authority. You can create and submit rectification invoice in 2 ways: (1) By Substitution Create a new invoice that substitutes the original invoice. Original invoice details must be reported for the substitute invoice. Use the Regional Information field Original Invoice Number. Type of rectification will be S. Cancel the original invoice or reverse all invoice lines of the original invoice. (2) By Rectification Create a Credit Memo transaction and associate one of the rectification types like R1. Type of rectification will be I ie., by difference. 9.5 Invoices from Suppliers Outside of EU Taxpayer ID shows the value of the identification document number (for example, passport number) for the supplier. If you do not see a value in this field, complete the missing setup for this supplier. You can also refer to Suppliers section for more information. 47

48 9.6 Invoices from Suppliers Portal Document type will be retrieved from the company level default as explained in the Suppliers section. If this setup is not complete F1 will be defaulted. (1) Special Regime will be defaulted from the supplier if entered in the Special Regime global descriptive flexfield. If no value exists for the supplier, company level defaults will be used. This applies to additional special regimes as well. Refer to section 5, Specify defaults for mandatory values per your business need for details. (2) If document type or special regime value needs to be changed for a particular invoice, you need to enter the correct value in Document Type Override and Special Regime fields respectively. These are both global descriptive flexfields so you will be allowed to make these changes. 48

49 10. Accounts Receivable 10.1 Invoices (1) Enter the following information for each transaction. Note: If your transaction source requires manual numbering and does not use Copy document number to transaction number option, enter the actual transaction number in full (i.e. Sequnece Name and number) in Transaction Number field. Issued Invoices Register will determine the value to be printed in the xml message as follows: The process will check (for each eligible transaction) if the value in Transaction Number field value is identical to the document sequence number. If yes, xml message will have the document sequence name '<selected delimiter>(*)' document sequence number. If no, the value in transaction number will be directly printed in the xml message. (*) Refer to Section Delimiter Setup in this document. If no value is enabled default value is /. At transaction header, enter document fiscal classification: 49

50 Refer to section 3.1 for a full list of values. IMPORTANT: Description you enter for the first item line will be used as transaction description at submission. Regional Information: Online VAT Reporting for Spain Associating this context to a transaction will make this transaction reportable through Online VAT submission. Transaction Status: R (Ready) Note that a NULL value will also be assumed as Ready for as new transaction. Enter Special Regime for your Invoice (Required): Special Regime is a LOV field. You can select one of the seeded values or a custom value you have added to your system. You can also refer to Global Descriptive Flexfields section. Optionally enter values in the following GDFs: Third Party Invoice (No is default). Enter Yes if applies: In this case, tag 'EmitidaPorTerceros' will be populated with S value.) 50

51 Intra - EU Declared Key R (Sender) or D (Declarer) depending on the application Intra - EU Subtype (Null by default, selecting A OR B will classify the transaction for Special Intra-EU Transactions Register) IMPORTANT: If you enter values in both Intra - EU Declared Key and Intra - EU Subtype, the transaction will be selected for Special Intra-EU Transactions Register. Document Type Override: If you need to change the invoice type of your invoice for any reason, you need to select the appropriate value in this field. The field will list the same values that are listed in document fiscal classification. If there is a value in this field, the xml message will print this value for the corresponding invoice. Last Document Number of Summary Invoice: This field if meaningful when the document type id F4. Enter the first invoice number of the summary invoice in the Invoice Number field and the last invoice number in this field. Property Location: Select the location from the list of values if the transaction is for rental property. The location code will be displayed in ReferenciaCatastral tag of the submission message for this transaction. sii:referenciacatastral><location></sii:referenciacatastral If the property location code is not 3 or 4 and special regime is 12 or 13 the tag 'ReferenciaCatastral' is not populated for the transaction. Date Transaction Performed (If a different date will be entered) IMPORTANT: Do not change Regional Information (GDF Context) value once it is set as Online VAT Reporting for Spain. If you change the context value you will not be able to report this transaction through online register processes. (2) Complete and account the invoice. Taxpayer Id field shows the number of the ID document (for example, passport number). If you do not see a value in this field, complete the missing setup for this customer. 51

52 10.2 Receipts Entering Cash Payments from Customers Cash payments exceeding 6000 EUR in yearly total for a single customer have to be reported through SII at year end. This will be controlled through global descriptive flexfield CashCollections at Receipt Class and no additional entry will be required during receipt entry. 52

53 Transactions with Deferred Tax There is no additional entry required for online reporting at the time of receipt creation. These values are system updated Collections Write-off Create a receivables activity type for write off (adjustment type), reserved for this purpose. Refer to Section 3.5. All or remaining balance of a transaction will be written off though this adjustment. If such adjustment exists then this will be reported as type '03' (Uncollected / unpaid limit tax date / mandatory tax date due to bankruptcy). Adjustment record will be updated as S (Submitted) to avoid multiple submissions of the same adjustment. An example is given below: A customer invoice is partially paid through a receipt and the remaining balance is written off. Enter Write-off collections adjustment: 53

54 10.4 Transactions with Tax Exemptions You can see a 10% tax exemption on the tax rate. Customer of this transaction has a tax exemption associated. 54

55 10.5 Rectification Transactions You can submit your rectification invoices for invoices that you have already reported to the Tax Authority. You can create and submit rectification invoice in 2 ways: (1) By Rectification Create a Credit Memo You can use one of the two alternatives: If you create a Credit Memo and then apply to the transaction to be rectified, assign one of the R1 to R5 codes (Document Fiscal Classification) to the Credit Memo transaction. Your Credit Memo will be submitted with the rectification type codes. If you create using Credit Transaction option selecting the original transaction, details of the matched transaction including transaction type (Document Fiscal Classification) will be inherited and cannot be updated. In this case your Credit Memo will be submitted with the transaction type of the original transaction. Type of Rectification will 55

56 be tagged as 'I' ie., by difference. However, you can override this value later using Document Type Override Regional Context field. 56

57 (2) By Substitution Create a rectification transaction and mark it as R1 to R5 (Document Fiscal Classification), then type of Rectification will be tagged as 'S' and the 'Original Invoice Number' must be entered in the respective GDF of the rectification transaction. You need to credit the original transaction. IMPORTANT: In this case put the Credit Memo On Hold to avoid duplicate reporting of the rectification. Example for (1): <sii:tipofactura>r3</sii:tipofactura> <sii:tiporectificativa>i</sii:tiporectificativa> Example for (2): <sii:tipofactura>r1</sii:tipofactura> <sii:tiporectificativa>s</sii:tiporectificativa> <sii:idfacturarectificada> <sii:numseriefacturaemisor>es AR 2016 LE INV-2</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> 11. Submit Online VAT Reporting for Spain (Addition) Transactions with R (OR Null): Ready status will be selected and processed. Initiate this process at your preferred frequency, for example, daily, every other day or multiple times a day. 57

58 Enter the following parameters: Legal Entity or First Party TRN (LoV lists LEs associated to the Ledgers user has access to) Reporting Currency (Default is the functional currency of the primary ledger) Reporting/Secondary Ledger Name (activated only if the currency is NOT the functional currency) Register Type (Issued Invoices Register, Received Invoices Register, Intra EU Invoices Register, All) From Date To Date Transaction Status: (Select Addition for reporting the transactions first time) Selection Mode: Two options are available: Review, Report 58

59 This process will perform the following: If Register Type is Issued Invoices Register The process will select AR transactions that have R (or null) status and generate an output file in a predefined format for this register type. The process will also initiate payments message creation for any payments corresponding to deferred tax transactions in the selected date range. If the Selection Mode is Review then the xml messages will be created for your review. These messages will indicate review only status and should not be submitted to the Tax Authority. If the Selection Mode is Report then the xml messages will be created for submission. These messages will be submitted to the Tax Authority. The transactions and payment applications will be updated as submitted if the Selection Mode is Report. Transaction Status (GDF) is updated as S (Submitted). Date Last Updated is updated with the system date. Following table shows the processes that are submitted depending on the register selected as parameter: Register Name Processes (XML Messages) Submitted Entities Updated at Submission Issued Invoices Register Invoices for the Issued Invoices Register Receivables Invoices Received Invoiced Register Selected Intra-EU Transactions Register Collections for the Received Invoices Register Invoices for the Received Invoices Register Payments for the Received Invoices Register Selected Intra-EU Transactions Register Receipt Applications Payables Invoices Payment Applications Receivables and Payables Invoices 59

60 12. Submit Online VAT Reporting for Spain (Modified) This process will be used if you want to report modifications on your already submitted records. Transactions with M: Modified status will be selected and processed. Submit any time after you assign M status to a number of transactions and when you want to report these modifications to the Tax Authority. The steps are as follows: 1. Edit the transaction that you want to modify 2. Update Transaction Status at header level as M (Modified) 3. Do other allowed changes on your transaction. For example, you may want to correct invalid tax registration number for your customer. 4. Save the transaction. 5. Repeat similar changes on all transactions that you want to re-submit. 6. Submit Online VAT Reporting for Spain in Modified mode. Enter the following parameters: Legal Entity or First Party TRN (LoV lists LEs associated to the Ledgers user has access to) Reporting Currency (Default is the functional currency of the primary ledger) Reporting/Secondary Ledger Name (activated only if the currency is NOT the functional currency) Register Type (Issued Invoices Register, Received Invoices Register, Intra EU Invoices Register, All) From Date To Date Transaction Status: (Select Modified for reporting the modifications to transactions that were already submitted) Selection Mode: Two options are available: Review, Report 60

61 This process will perform the following: If Register Type is Issued Invoices Register The process will select AR transactions that have M (Modified) status and generate an output file in a predefined format for this register type. The process will also initiate payments message creation for any payments corresponding to deferred tax transactions in the selected date range. If the Selection Mode is Review then the xml messages will be created for your review. These messages will indicate review only status and should not be submitted to the Tax Authority. If the Selection Mode is Report then the xml messages will be created for submission. These messages will be submitted to the Tax Authority. The transactions and payment applications will be updated as submitted if the Selection Mode is Report. Transaction Status (GDF) is updated as S (Submitted) Date Last Updated is updated with the system date. Following table shows the processes that are submitted depending on the register selected as parameter: Register Name Processes (XML Messages) Submitted Entities Updated at Submission Issued Invoices Register Invoices for the Issued Invoices Register Receivables Invoices Received Invoiced Register Selected Intra-EU Transactions Register Collections for the Received Invoices Register Invoices for the Received Invoices Register Payments for the Received Invoices Register Selected Intra-EU Transactions Register Receipt Applications Payables Invoices Payment Applications Receivables and Payables Invoices 61

62 13. How to Exclude Transactions From Immediate Submission If for any reason, you want to postpone submission of a transaction (which is in Ready status), query the transaction and edit. Change Transaction Status as O (On hold). Once you decide that the transaction is ready for submission, edit the transaction again as modify transaction status as R (Ready). 14. How to Mark a Transaction for Reporting Directly If for any reason, you want to mark a transaction (which is in Ready status) for reporting manually through the Tax Authority web site, query the transaction and edit. Change Transaction Status as D (Directly Reported). After you report the transaction, DO NOT CHANGE submission status. If your reporting was not successful, you will need to follow-up exclusively for such transactions. 15. Submit Online VAT Reporting Confirmation for Spain When the response messages are received they will be uploaded for confirmation processing. Each message is assigned a unique ID. To start the confirmation, submit Online VAT Confirmation for Spain process. 62

63 Enter the confirmation message identifier that is assigned to the response message using the corresponding parameter. For example, if the confirmation message is for transactions in Issued Invoices Register, enter the identifier in Response for Issued Invoices parameter. Refer to Appendix 1 for technical details related to uploading the confirmation message. Note: You can only enter value in one of the above parameters for a single submission. Submit the process. The file will contain all information that is necessary to process the submitted records. If the submission was for Issued Invoices Register the confirmation file will be processed as follows: For a record, if tax authority status is accepted the corresponding transaction header will be updated as: Tax Authority Status: A (Accepted) 63

64 Date Last Updated: (System date) The following table explains all variations: Invoice/ Transaction (I) Receipt/ Payment (P) Tax Authority Status A: Accepted AE: Accepted with Errors R: Rejected Process Detail I A Transaction/Invoice Header: Tax Authority Status is updated as A. Date Last Updated is updated with system date. P A Receivable Application/Invoice Payment: Tax Authority Status is updated as A. Date Last Updated is updated with system date. I AE Transaction/Invoice Header: Tax Authority Status is updated as AE. Date Last Updated is updated with system date. Message Code and Message Description are updated with the message information in the return file record. P AE Receivable Application/Invoice Payment:: Tax Authority Status is updated as AE. Date Last Updated is updated with system date. Message Code and Message Description are updated with the message information in the return file record. I R Transaction/Invoice Header: Tax Authority Status is updated as R. Date Last Updated is updated with system date. Message Code and Message Description are updated with the message information in the return file record. P R Receivable Application/Invoice Payment: Tax Authority Status is updated as R. Date Last Updated is updated with system date. Message Code and Message Description are updated with the message information in the return file record. The Response XML message sent by the TAX AGENCY will contain the list of accepted invoices, accepted with errors and rejected together with the expression of the reason why they were not accepted or rejected with errors. 64

65 A sample section is shown below: </siir:cabecera> <siir:estadoenvio>correcto</siir:estadoenvio> <siir:respuestalinea> <siir:idfactura> <sii:idemisorfactura> <sii:nif>xxxxxxxxx</sii:nif> </sii:idemisorfactura> <sii:numseriefacturaemisor>es AR 2017 LE INV-15030</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siir:idfactura> <siir:estadoregistro>correcto</siir:estadoregistro> </siir:respuestalinea> </siir:respuestalrfacturasemitidas> A report is generated showing the confirmation details: Samples are shown below: 65

66 Note: If you have attempted to submit transactions which are already registered in the tax authority databases, your message will be rejected with Duplicated invoice or Duplicate Intra-Community Operation errors depending on the register type. The Response will also indicate the safe verification code (CSV) that will serve to record the submission, except in the case that all invoices sent are rejected. 16. How to Process Rejections and Errors If a transaction is rejected by the Tax Authority, this means that the record does not exist in the authority database. Perform the following steps: 66

67 Investigate and resolve the issue on the transaction if this is possible. For example, third party Taxpayer Id may be invalid or null.(*) Confirmation process will set the transaction status as R (Ready) for this transaction so that it is ready for resubmission. Depending on the error, correction may be necessary on the invoice itself or setup like incomplete third party information. Once the corrections are done, you can resubmit in Addition mode. If the confirmation status is AE (Accepted with errors), the confirmation process will update transaction status as M (Modified), making this transaction eligible for selection by a Modification run. These features will help you in particular to manage mass changes like cases where a high volume of transactions were rejected due to a common problem that requires a high level setup update. Note: If user does not correct the reason for not acceptance, then the invoice will be still picked up in the next submission unless user manually changes the Transaction Status to, for example, O (On Hold). If it is not possible to correct the issue, the steps to take will depend on the individual case. For example, if an AR transaction is rejected and the rejection code is indicating that the record already exists, this may mean that you have unintentionally changed the submission status from S (Submitted) to R (Ready), which caused the duplication. In this case, there is no further reporting required. (*) If the Taxpayer Id does not exist in the Tax Agency portal, then re-send in 24 hours and if rejected again, then assign ID Type 07 to the third party; that enforces non validation of the taxpayer id by the tax agency. 17. Submission Message Data Variations Received Invoices Register Deferred VAT (Tax Point Basis = Payment) For invoices with deferred tax for which the tax point basis is payment, you will be reporting all related payments. The submission process will automatically produce the payments message file along with the invoices message, reporting any payments for your invoices with deferred tax, which fall in the specified date range for that run. IMPORTANT: Deferred VAT tax transaction lines must be assigned 07 in special regime specification. If a submitted transaction is assigned a value other than 07, when a payment for this transaction is submitted, the payment record may be rejected. Invoices of Domestic Suppliers The message will have the following values in the detail blocks: 67

68 Third Party Identification Information: Taxpayer Id, Third Party Name Invoice Header Details: Invoice Date, Invoice Number, Invoice Type, Original Invoice number (in case of substitution invoice), Special Regime Code(*) Invoice Line Details: (Grouped by tax rate) Line amount(taxable amount), tax rate, tax amount (*) If you assigned one of your custom special regime codes to your invoice, the first value will be printed as the primary special regime. The second value and the third value will be printed as the additional regimes in the message. NOTE: If you entered more than three values in your user-defined special regime code, note that the process will only pick the first three values. Related section of the message is shown below: <siilr:idfactura> <sii:idemisorfactura> <sii:nif> z</sii:nif> </sii:idemisorfactura> <sii:numseriefacturaemisor>ovs_ap_aug_010</sii:numseriefacturaemisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siilr:idfactura> <siilr:facturarecibida> <sii:tipofactura>f1</sii:tipofactura> <sii:claveregimenespecialotrascendencia>07</sii:claveregimenespecialotrascendencia> <sii:importetotal>1160</sii:importetotal> <sii:descripcionoperacion>deferred VAT</sii:DescripcionOperacion> <sii:aduanas> <sii:fecharegcontabledua> </sii:fecharegcontabledua> </sii:aduanas> <sii:desglosefactura> <sii:desgloseiva> <sii:detalleiva> <sii:tipoimpositivo>16</sii:tipoimpositivo> <sii:baseimponible>1000</sii:baseimponible> <sii:cuotasoportada>160</sii:cuotasoportada> </sii:detalleiva> </sii:desgloseiva> </sii:desglosefactura> <sii:contraparte> <sii:nombrerazon>es Supplier 2017</sii:NombreRazon> <sii:nif> z</sii:nif> </sii:contraparte> <sii:fecharegcontable> </sii:fecharegcontable> <sii:cuotadeducible>160</sii:cuotadeducible> </siilr:facturarecibida> Domestic Reverse Charge If you have invoices that are subject to reverse charge from your domestic suppliers, the xml message will print the invoice and tax amounts in a different block as shown below: <sii:desglosefactura> <sii:inversionsujetopasivo> <sii:detalleiva> 68

69 <sii:cuotasoportada>252.00</sii:cuotasoportada> </sii:detalleiva> </sii:inversionsujetopasivo> </sii:desglosefactura> <sii:tipoimpositivo>21</sii:tipoimpositivo> <sii:baseimponible> </sii:baseimponible> Invoices of Intra-EU Suppliers The message will have the following values in the detail blocks: Third Party Identification Information: Tax Registration Number(*), Third Party Name (*) Value entered at party tax registration (if set as default registration) or party tax profile Invoice Header Details: Invoice Date, Invoice Number, Invoice Type, Original Invoice number (in case of substitution invoice), Special Regime Code(**) (**) This is a line level information for your invoices however, SII reporting assumes that all lines of your invoice will have the same special regime code and requests this information to be reported at invoice header level. Invoice Line Details: (Grouped by tax rate) Line amount(taxable amount), tax rate, tax amount Intra-EU Zero Rate (tax rates that are associated as S2 Subject Not Exempt Reverse Charge) Offset Tax or Self Assessed Tax The process will determine Intra-EU reverse charge reporting if: - Tax is associated to S2 or Offset Tax/Self assessed tax and - First 2 characters of the Tax Registration Number is one of the EU member state country codes. Intra-EU reverse charge is printed in the normal block as shown below: <sii:desglosefactura> <sii:desgloseiva> <sii:detalleiva> <sii:tipoimpositivo>21</sii:tipoimpositivo> <sii:baseimponible> </sii:baseimponible> <sii:cuotasoportada>252.00</sii:cuotasoportada> </sii:detalleiva> </sii:desgloseiva> 69

70 </sii:desglosefactura> Invoices From Suppliers Outside of EU Invoices from foreign suppliers will be represented with the ID Value for the corresponding ID type. Id type is Passport Number for the supplier in the example below. <sii:idotro> <sii:codigopais>mx</sii:codigopais> <sii:idtype>03</sii:idtype> <sii:id>g </sii:id> </sii:idotro> <sii:contraparte> <sii:nombrerazon>rafael Garcia</sii:NombreRazon> <sii:idotro> <sii:codigopais>mx</sii:codigopais> <sii:idtype>03</sii:idtype> <sii:id>g </sii:id> </sii:idotro> </sii:contraparte> Summary Invoices Type F4 If your invoice is of type F4, you are expected to enter the last invoice number in the GDF field. The invoice number is used as the first invoice number for the summary invoice. An example is shown below: </sii:idemisorfactura> <sii:numseriefacturaemisor>ap031</sii:numseriefacturaemisor> <sii:numseriefacturaemisorresumenfin>ap039</sii:numseriefacturaemisorr esumenfin> <sii:fechaexpedicionfacturaemisor> </sii:FechaExpedicionFacturaEmisor> </siilr:idfactura> <siilr:facturarecibida> <sii:tipofactura>f4</sii:tipofactura> You can also refer to Suppliers section. 70

71 18. Submission Message Data Variations Issued Invoices Register Examples for invoices issued to domestic and intra-eu customers are given below. Only detail sections of the messages are shown. Invoices Issued to Domestic Customers </sii:idemisorfactura> <sii:numseriefacturaemisor>es AR 2016 LE INV-2</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siilr:idfactura> <siilr:facturaexpedida> <sii:tipofactura>f1</sii:tipofactura> <sii:claveregimenespecialotrascendencia>07</sii:claveregimenespecialotrascendencia> <sii:importetotal>139.2</sii:importetotal> <sii:descripcionoperacion/>test1<sii:descripcionoperacion/> <sii:importetransmisionsujetoaiva>0</sii:importetransmisionsujetoaiva> <sii:contraparte> <sii:nombrerazon>cinco Dias</sii:NombreRazon> <sii:nif>q d</sii:nif> </sii:contraparte> <sii:tipodesglose> <sii:desglosefactura> <sii:sujeta> <sii:noexenta> <sii:tiponoexenta>s1</sii:tiponoexenta> <sii:desgloseiva> <sii:detalleiva> <sii:tipoimpositivo>16</sii:tipoimpositivo> <sii:baseimponible>120</sii:baseimponible> <sii:cuotarepercutida>19.2</sii:cuotarepercutida> </sii:detalleiva> </sii:desgloseiva> </sii:noexenta> </sii:sujeta> </sii:desglosefactura> </sii:tipodesglose> </siilr:facturaexpedida> Invoices Issued to Intra-EU Customers </sii:idemisorfactura> <sii:numseriefacturaemisor>es AR 2016 LE INV-14</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siilr:idfactura> <siilr:facturaexpedida> <sii:tipofactura>f1</sii:tipofactura> <sii:claveregimenespecialotrascendencia>01</sii:claveregimenespecialotrascendencia> <sii:importetotal>1250</sii:importetotal> <sii:descripcionoperacion/>test1<sii:descripcionoperacion/> <sii:importetransmisionsujetoaiva>0</sii:importetransmisionsujetoaiva> <sii:contraparte> <sii:nombrerazon>es EU Customer</sii:NombreRazon> <sii:idotro> <sii:codigopais>gb</sii:codigopais> <sii:idtype>02</sii:idtype> <sii:id>gb r</sii:id> 71

72 </sii:idotro> </sii:contraparte> <sii:tipodesglose> <sii:desglosetipooperacion> <sii:entrega> <sii:sujeta> <sii:noexenta> <sii:tiponoexenta>s2</sii:tiponoexenta> <sii:desgloseiva> <sii:detalleiva> <sii:tipoimpositivo>0</sii:tipoimpositivo> <sii:baseimponible>1250</sii:baseimponible> <sii:cuotarepercutida>0</sii:cuotarepercutida> </sii:detalleiva> </sii:desgloseiva> </sii:noexenta> </sii:sujeta> </sii:entrega> </sii:desglosetipooperacion> </sii:tipodesglose> </siilr:facturaexpedida> Rectification Transactions You can have the following cases: (1) Create a Credit Memo and mark it as R1 to R5 (Document Fiscal Classification). Type of Rectification will be tagged as 'I' ie., by difference. (2) Otherwise if you create a rectification invoice and mark it as R1 to R5 (Document Fiscal Classification), then type of Rectification will be tagged as 'S'. </sii:idemisorfactura> <sii:numseriefacturaemisor>es AR 2016 LE INV-15</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siilr:idfactura> <siilr:facturaexpedida> <sii:tipofactura>r1</sii:tipofactura> <sii:tiporectificativa>s</sii:tiporectificativa> <sii:idfacturarectificada> <sii:numseriefacturaemisor>es AR 2016 LE INV-2</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:FechaExpedicionFacturaEmisor> </sii:idfacturarectificada> <sii:importerectificacion> <sii:baserectificada>120</sii:baserectificada> <sii:cuotarectificada>19.2</sii:cuotarectificada> </sii:importerectificacion> <sii:claveregimenespecialotrascendencia>01</sii:claveregimenespecialotrascendencia> <sii:importetotal>161.47</sii:importetotal> <sii:descripcionoperacion/>test1<sii:descripcionoperacion/> <sii:importetransmisionsujetoaiva>0</sii:importetransmisionsujetoaiva> <sii:contraparte> <sii:nombrerazon>cinco Dias</sii:NombreRazon> <sii:nif>q d</sii:nif> </sii:contraparte> <sii:tipodesglose/> </siilr:facturaexpedida> </siilr:registrolrfacturasemitidas> </siilr:suministrolrfacturasemitidas> 72

73 Transactions with Tax Exemptions A sample output showing the amount with exemption and the exemption reason. ES-SE-Customer1 has an exemption defined as shown in Section 3.4. Also see the transaction in Section 9.4. </sii:idemisorfactura> <sii:numseriefacturaemisor>es AR 2016 LE INV-23</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siilr:idfactura> <siilr:facturaexpedida> <sii:tipofactura>f1</sii:tipofactura> <sii:claveregimenespecialotrascendencia>01</sii:claveregimenespecialotrascendencia> <sii:importetotal>128.13</sii:importetotal> <sii:descripcionoperacion/>a123<sii:descripcionoperacion/> <sii:importetransmisionsujetoaiva>0</sii:importetransmisionsujetoaiva> <sii:contraparte> <sii:nombrerazon>es-se-customer1</sii:nombrerazon> <sii:nif> b</sii:nif> </sii:contraparte> <sii:tipodesglose> <sii:desglosefactura> <sii:sujeta> <sii:exenta> <sii:causaexencion>education</sii:causaexencion> <sii:baseimponible>112</sii:baseimponible> </sii:exenta> </sii:sujeta> </sii:desglosefactura> </sii:tipodesglose> </siilr:facturaexpedida> Invoices having MORE than One Special Regime Classifications Starting v0.7 you will be able to report more than one special regime specifications for your transactions. Allowed number of maximum special regimes is 3. A sample output showing how the additional special regime specifications: <siilr:idfactura> <sii:idemisorfactura> <sii:nif>sys12122</sii:nif> </sii:idemisorfactura> <sii:numseriefacturaemisor>es AR 2017 LE INV-15027</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siilr:idfactura> <siilr:facturaexpedida> <sii:tipofactura>f1</sii:tipofactura> <sii:claveregimenespecialotrascendencia>01</sii:claveregimenespecialotrascendencia> <sii:claveregimenespecialotrascendenciaadicional1>02</sii:claveregimenespecialotrascendenciaadici onal1> <sii:claveregimenespecialotrascendenciaadicional2>05</sii:claveregimenespecialotrascendenciaadici onal2> <sii:importetotal>12100</sii:importetotal> <sii:descripcionoperacion>ovs_v7_ar_03 line 1</sii:DescripcionOperacion> <sii:importetransmisionsujetoaiva>0</sii:importetransmisionsujetoaiva> <sii:contraparte> <sii:nombrerazon>cinco Dias</sii:NombreRazon> <sii:nif>q d</sii:nif> </sii:contraparte> 73

74 <sii:tipodesglose> <sii:desglosefactura> <sii:sujeta> <sii:noexenta> <sii:tiponoexenta>s1</sii:tiponoexenta> <sii:desgloseiva> <sii:detalleiva> <sii:tipoimpositivo>21</sii:tipoimpositivo> <sii:baseimponible>10000</sii:baseimponible> <sii:cuotarepercutida>2100</sii:cuotarepercutida> </sii:detalleiva> </sii:desgloseiva> </sii:noexenta> </sii:sujeta> </sii:desglosefactura> Invoices having Lines that are Grouped under BOTH S1 and S2 Starting v0.7 you will be able to report your transactions with both S1 and S2 type. S3 block will be created. A sample output showing S3 block: Transaction has 2 lines, one with 21% rate and the other with 0% rate. </siilr:idfactura> <siilr:facturaexpedida> <sii:tipofactura>f1</sii:tipofactura> <sii:claveregimenespecialotrascendencia>01</sii:claveregimenespecialotrascendencia> <sii:claveregimenespecialotrascendenciaadicional1/> <sii:claveregimenespecialotrascendenciaadicional2/> <sii:importetotal>3210</sii:importetotal> <sii:descripcionoperacion>first line</sii:descripcionoperacion> <sii:importetransmisionsujetoaiva>0</sii:importetransmisionsujetoaiva> <sii:contraparte> <sii:nombrerazon>cinco Dias</sii:NombreRazon> <sii:nif>q d</sii:nif> </sii:contraparte> <sii:tipodesglose> <sii:desglosefactura> <sii:sujeta> <sii:noexenta> <sii:tiponoexenta>s3</sii:tiponoexenta> <sii:desgloseiva> <sii:detalleiva> <sii:tipoimpositivo>21</sii:tipoimpositivo> <sii:baseimponible>1000</sii:baseimponible> <sii:cuotarepercutida>210</sii:cuotarepercutida> </sii:detalleiva> <sii:detalleiva> <sii:tipoimpositivo>0</sii:tipoimpositivo> <sii:baseimponible>2000</sii:baseimponible> <sii:cuotarepercutida>0</sii:cuotarepercutida> </sii:detalleiva> </sii:desgloseiva> </sii:noexenta> </sii:sujeta> </sii:desglosefactura> 74

75 Invoices for Customers Outside of EU Transactions for foreign customers will be represented with the ID Value for the corresponding ID type. Id type is Passport Number for the customer in the example below. <sii:contraparte> <sii:nombrerazon>james Rodriguez</sii:NombreRazon> <sii:idotro> <sii:codigopais>mx</sii:codigopais> <sii:idtype>03</sii:idtype> <sii:id>r </sii:id> </sii:idotro> </sii:contraparte> Summary Invoices Type F4 If your invoice is of type F4, you are expected to enter the last invoice number in the GDF field. The invoice number is used as the first invoice number for the summary invoice. An example is shown below: <sii:numseriefacturaemisor>ar030</sii:numseriefacturaemisor> <sii:numseriefacturaemisorresumenfin>ar039</sii:numseriefacturaemisorr esumenfin> <sii:fechaexpedicionfacturaemisor> </sii:FechaExpedicionFacturaEmisor> </siilr:idfactura> <siilr:facturaexpedida> <sii:tipofactura>f4</sii:tipofactura> You can also refer to Customers section. 19. Submission Message Data Variations Selected Intra-EU Transactions Register Selected Intra-EU Transactions Register Sample Message (1 AP invoice and 1 AR transaction) <siilr:registrolrdetoperacionintracomunitaria> <sii:periodoimpositivo> <sii:ejercicio>2016</sii:ejercicio> <sii:periodo>01</sii:periodo> </sii:periodoimpositivo> <siilr:idfactura> <sii:idemisorfactura> 75

76 <sii:nombrerazon>advanced Network Devices_FIN</sii:NombreRazon> <sii:idotro> <sii:idtype>02</sii:idtype> <sii:id>fr2p </sii:id> </sii:idotro> </sii:idemisorfactura> <sii:numseriefacturaemisor>t-0116-ieu-10</sii:numseriefacturaemisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siilr:idfactura> <siilr:contraparte> <sii:nombrerazon>advanced Network Devices_FIN</sii:NombreRazon> <sii:idotro> <sii:idtype>02</sii:idtype> <sii:id>fr2p </sii:id> </sii:idotro> </siilr:contraparte> <siilr:operacionintracomunitaria> <sii:tipooperacion>a</sii:tipooperacion> <sii:clavedeclarado>d</sii:clavedeclarado> <sii:estadomiembro>fr</sii:estadomiembro> <sii:plazooperacion/> <sii:descripcionbienes>selected</sii:descripcionbienes> <sii:direccionoperador>monmouth Street, 20,99GB,London,GB</sii:DireccionOperador> </siilr:operacionintracomunitaria> </siilr:registrolrdetoperacionintracomunitaria> <siilr:registrolrdetoperacionintracomunitaria> <sii:periodoimpositivo> <sii:ejercicio>2016</sii:ejercicio> <sii:periodo>01</sii:periodo> </sii:periodoimpositivo> <siilr:idfactura> <sii:idemisorfactura> <sii:nombrerazon>es Customer 2017</sii:NombreRazon> <sii:nif>gbtpi56789r</sii:nif> </sii:idemisorfactura> <sii:numseriefacturaemisor>es AR 2016 LE INV-13</sii:NumSerieFacturaEmisor> <sii:fechaexpedicionfacturaemisor> </sii:fechaexpedicionfacturaemisor> </siilr:idfactura> <siilr:contraparte> <sii:nombrerazon>es EU Customer</sii:NombreRazon> <sii:nif>gbtpi56789r</sii:nif> </siilr:contraparte> <siilr:operacionintracomunitaria> <sii:tipooperacion>b</sii:tipooperacion> <sii:clavedeclarado>r</sii:clavedeclarado> <sii:estadomiembro>gb</sii:estadomiembro> <sii:plazooperacion/> <sii:descripcionbienes/>selected</sii:descripcionbienes> <sii:direccionoperador>s1,london,gb</sii:direccionoperador> </siilr:operacionintracomunitaria> </siilr:registrolrdetoperacionintracomunitaria> 20. Interfaces Additional fields that are required for Online reporting, which include global descriptive flexfields, document fiscal classification and user defined fiscal classification can be populated through interface. This applies to both Payables and Receivables transactions. 76

77 After the import: Once the invoices are created, if there is a need to update any of the global descriptive flexfields, query from the UI and manually update these fields. 77

78 21. Annual Online VAT Reporting for Spain 21.1 Cash Collections Register Submit Cash Collections Register to report your cash collections from your customers who have yearly cash paid amounts that exceed 6000 EUR in total. You can also submit the process in Review mode. 78

79 An sample output is shown below: <?xml version = '1.0' encoding = 'UTF-8'?> <soapenv:envelope xmlns:sii=" /aeat/ssii/fact/ws/suministroinformacion.xsd" xmlns:siilr=" es/aeat/ssii/fact/ws/suministrolr.xsd" xmlns:soapenv=" <soapenv:header/> <soapenv:body> <siilr:suministrolrcobrosmetalico xmlns:xsi=" xsi:schemalocation=" ciones/es/aeat/ssii/fact/ws/suministrolr.xsd SuministroLR.xsd"> <sii:cabecera> <sii:idversionsii>1.0</sii:idversionsii> <sii:titular> <sii:nombrerazon>hacienda Pública</sii:NombreRazon> <sii:nif>sys12122</sii:nif> </sii:titular> <sii:tipocomunicacion>a0</sii:tipocomunicacion> </sii:cabecera> <siilr:registrolrcobrosmetalico> <sii:periodoimpositivo> <sii:ejercicio>2016</sii:ejercicio> <sii:periodo>0a</sii:periodo> </sii:periodoimpositivo> <siilr:contraparte> <sii:nombrerazon>ovs_customer_es3</sii:nombrerazon> <sii:nif>c </sii:nif> </siilr:contraparte> <siilr:importetotal>9075</siilr:importetotal> </siilr:registrolrcobrosmetalico> </siilr:suministrolrcobrosmetalico> </soapenv:body> </soapenv:envelope> When the process is completed in Report mode, the reported customer accounts and sites will be updated as S submitted. The process uses Taxpayer Id and Tax Registration Number to identify a customer. If a customer has multiple sites but a single Taxpayer Id or Tax Registration Number, cash payments from all sites will be summed up and reported together. For customers having both Spain and other EU country sites, reporting will group the cash receipts separately based on Taxpayer Ids or Tax Registration Numbers Investment Goods Register This Register contains the fixed assets transactions and contains the following transaction types. Invoices: o Addition, Modification, Deletion, Inquiry This register reports year-end investment good data, and thus the investment goods invoices that appear in this register will already have been reported in the Received Invoices Register. 79

80 Prerequisite Setup Complete the following setups before you submit Annual Online VAT Investment Goods Register: 80

81 (1) Flag your asset categories Task name: Manage Asset Categories Navigation: Navigator > Setup and Maintenance -> Manage Asset Categories Select/edit the category: As shown above, enter one of the relevant values: 10 years, 5 years or No. You do not need to enter No. A null value will be treated as No, which means not applicable. (2) Manage your asset level exceptions Task name: Update Descriptive Details Navigation: Navigator > Assets > Update Descriptive Details 81

82 Select the asset you will modify and press Update Descriptive Details. Enter or change the relevant value in Investment Goods Register field under Regional Information. Annual Online Investment Goods Register Process Run the process once all your yearly asset invoices are fully processed and corresponding asset additions and cost adjustments are created in your Assets system. The process submission window is shown below: 82

83 You can query the tax registration number form the list of values that give you the flexibility to filter using a number of fields including the name of your legal entity and your asset book. A sample image is shown below: 83

84 The process will use the following rules: An asset invoice is eligible to be reported if: Asset invoice date is within From Invice Date and To Invoice Date. Asset belongs to one of the 2 types: 10 years, 5 years Asset level override value is NOT No. Here, a NULL value does NOT mean No. The process will select and list all the required information in an xml format. You will be able to edit and modify the xml file before submitting to the Tax Authority. 84

85 You can convert to excel format. An example is shown below: (Please note that some fields are hidden in the following example for easy reviewing. Similarly, columns are shown sliced into three parts.) Part 1 ns3:nif ns3:ejercicio ns3:periodo ns3:nombrerazon2 ns3:nif3 SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR SYS A 3M Health Care_FIN FR Part 2 ns3:numseriefactu raemisor ns3:fechaexpedicionfact uraemisor ns3:identificaci onbien ns3:fechainiciouti lizacion ns3:assetnu mber SII1-INV SII SII1-INV SII SII104-INV SII SII104-INV SII SII104-INV SII SII104-INV SII T-IGR IGR SII-IGR-INV SII T-IGR IGR SII102-INV SII

86 Part 3 ns3:invoicelinetaxableamount ns3:invoicelinetaxamount ns3:taxrecoverypercentage ,98 2, ,

87 22. Annual Online VAT Response for Spain When the response messages are received they will be uploaded for confirmation processing. Each message is assigned a unique ID. To start the confirmation, submit Annual Online VAT Response for Spain process. Refer to Appendix 1 for technical details related to uploading the confirmation message. The process will update customer accounts and sites that were reported to the Tax Authority with the corresponding confirmation information. Tax Authority status will be updated with A approved if the record is correctly validated by the Tax Authority. If not correct then relevant error code will be updated. Additionally error message code and message description will be updated. Field Names are as follows: Tax Authority Status for Cash Collections Register, Message Code for Cash Collections Register, Message Description for Cash Collections Register 87

88 23. Retoactive Reporting This section describes both setup and user procedures related to retroactive VAT reporting. Requirement and Scope: The requirement is to report retroactive data that has been created and accounted before the start of Online Reporting, which is 1 st of July, Although the requirement is mainly for this purpose, the solution must be able to meet reporting of VAT transactions in any given date range for which the company has not already submitted VAT data online. Additional Setup: (1) New Lookup (Required): Lookup Type: ORA_JEES_SII_RETROACTIVE_DATES Lookup Codes: There will typically be one code ORA_EFFECTIVE_DATES, with lookup code start date as 1 st of January 2017 with enabled flag Yes. The system will automatically assume 30 th of June 2017 as the end date. However, you will be allowed to change the dates or disable original line and add a new range. For example, if a need like to retroactively report first 6 months of 2018, you will be able to disable the original lookup code and add a new line, using the corresponding start and end dates as required. The system will initially have the following seeded lookup code: IMPORTANT: Only one lookup code must have enabled status before running retroactive reporting processes. (2) System and Party Level Lookups (Required): Refer to sections 5 and 6 for Supplier and Customer defaults. The defaults and settings at these level do not change whether it is normal or retroactive reporting. (3) New GDFs Note that these GDF changes are only for the retroactive data that has previously been reported through Modelo Reporting, hence, already having one of the Modelo contexes that are listed below. There is no need for additional transaction level GDFs for Online VAT for Spain context. 88

89 Modelo Contexts: JE_ES_MODELO347 JE_ES_MODELO347PR JE_ES_MODELO349 JE_ES_MODELO415_347 JE_ES_MODELO415_347PR The following segments apply to all the Modelo contexts shown above: Entry Level AR Transaction Header GDF Values Type Display Type Read Only Description Additional Comments R - Ready, S-Submitted, Transaction Status Character LOV No O-On Hold, M-Modified, D-Directly Reported N-New, Only system A-Accepted, update allowed. Tax Authority Status Character Text Box Yes AE-Accepted Updated when with Errors, the confirmation R-Rejected process is run. Message Code Character Text Box Yes Message Description Character Text Box Yes Date Last Updated Date Date No Message codes that are available at SII web site. Message code descriptions that are available at SII web site. Updated when the submission or confirmation processes are run. Only system update allowed. Updated when the confirmation process is run. Only system update allowed. Updated when the confirmation process is run. Optional Steps Prior to running retroactive reporting: (1) Normally you will not need to perform any transaction level changes. If you strictly need any of the invoices in the retroactive date range to be assigned non default attributes like document type override, query these transactions and update the necessary changes under 89

90 Regional Information with Online VAT Reporting for Spain context. Do not attempt to make any other SII changes to your transactions. IMPORTANT: Your transaction may already have a Modelo context assigned so to avoid inconsistency do not make any context changes. If you change the context from 'Modelo' to 'VAT Reporting for Spain' you will lose all modelo related data you previously entered for the transaction. This will also mean that this transaction will not be selected for modelo reporting auditing purposes. (2) Ensure system and party level defaults are complete. These are documented in previous sections except for the new lookup ORA_JEES_RETROACTIVE_DATES, which is documented above in this section. (3) If you have excluded supplier/customer accounts or sites from selection and if you have exceptions for these third parties and sites, query corresponding transactions in both Receivables and Payables and enter E (Excluded) in the regional information fields. Producing the Retroactive Reports Process flow is shown below. 90

91 91

92 Run the process with Yes in the corresponding parameter, which is No by default. Note: Do not select Selected Intra-EU Transactions Register in Register Type parameter for Retroactive Reporting. The report will produce the xml messages for the selected date range. IMPORTANT: Make sure the date range you entered is consistent with the enabled lookup code start and end dates for ORA_JEES_RETROACTIVE_DATES lookup. If there is inconsistency, the process will end without processing data and will give you a warning. Producing the Retroactive Reports in Modification Mode You can run the process in Modification mode as well with Yes in Retroactive parameter. 92

93 You can change those transactions that are accepted (or accepted with errors) if there is a need. Submission of the Retroactive Reports to Tax Authority Follow the same process as normal reporting. Confirmation Follow the same process documented in Submit Online VAT Reporting Confirmation for Spain section of this document. 93

94 24. Appendix 1 How to Upload Confirmation Response Messages 1. Login to UCM server 2. Select New Check-In 3. Browse and select the xml confirmation message 4. Press the Check-In button at the end of the page 5. Copy the ID that is generated 94

95 You will use this ID as parameter for the respective register when you are running confirmation process. 25. Appendix 2 How to Update SII Version Tax Authority occasionally publishes new versions of the SII reporting xml message templates set. Companies must display the version in the xml version tag of the xml messages. When a change is announced and you want to reflect the correct version in your xml messages, perform the following task: Task name: Manage Transaction Sources Navigation: Navigator > Setup and Maintenance -> Manage Transaction Sources Update the version as shown below: 95