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A company specialising in cod sales has enquired whether it must report invoices issued with a German TIN via the SII for transactions not subject to Spanish VAT. The DGT has ruled that such information must be provided and that the company's Spanish TIN must be used.
Companies conducting transactions not subject to Spanish VAT must ensure they use their Spanish Tax Identification Number (TIN) when reporting such invoices through the Immediate Supply of Information (SII) system.
The tax team reviews your specific situation.
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