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Summary entries for invoices can be made if invoices are simplified and meet specific requirements
V0849-26
VAT contributors under SII exempt from RSIF
V0820-26
VAT contributors under SII exempt from RSIF regulation
V0496-26
Determination of the volume of operations for the SII obligation in mixed activities
V0195-26
Contributors under SII exempt from RD 1007/2023 facturing rules
V0080-26
Obligation to record received invoices individually in the SII
V0196-25
Applicability of the Regulation on computerised billing systems to recipients and third parties in billing agreements
V0060-25
Applicability of the new Regulation on computerised billing systems to taxable persons who delegate the issuance of invoices
V0061-25
SII customers excluded from Verifactu; software providers must adapt by 29 July 2025
V2484-24
SII requirement triggers submission of intracommunity operations summary
V2403-24
Expenses for a Cuban permanent establishment are VAT-exempt and not to be included in SII
V1491-24
Crypto transactions exempt from VAT; invoices and SII reporting required
V1885-21
Obligación de utilizar el NIF asignado al establecimiento permanente en la expedición de facturas
V2432-19
Obligation to include the recipient's TIN in the SII
V0705-19
La obligación de estar en el SII depende de si el volumen de operaciones en el territorio de aplicación del impuesto supera los 6.010.121,04 euros
V0636-19
Obligation to supply information in the SII for international flight operations and turnover volume criteria
V2564-18
No procede declarar cobros por cuenta de terceros en el modelo 347 si estos no corresponden a honorarios profesionales o derechos de propiedad intelectual
V2002-18
Los sujetos obligados al SII están exonerados de presentar el modelo 347
V1815-18
Criterios para la obligación de llevar los libros registro mediante el SII
V1446-18
La obligación de usar el SII depende de si el volumen de operaciones del año anterior supera los 6.010.121,04 euros y de si el periodo de liquidación es mensual
V1004-18
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