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Implantación del SII

ESPECIAL SII: Suministro Inmediato de información

¿Qué es el Suministro Inmediato de Información (SII)?

El Suministro Inmediato de Información (SII) es un nuevo sistema de llevanza de los libros registro del Impuesto sobre el Valor Añadido a través de la Sede Electrónica de la DFB, mediante el cual, el suministro cuasi inmediato de los registros de facturación, lo que supone un cambio del sistema de gestión actual del IVA.

De esta forma, el nuevo Suministro Inmediato de Información permite acercar el momento del registro o contabilización de las facturas al de la realización efectiva de la operación económica que subyace a las mismas.

Desde el 30 de noviembre está disponible el acceso libre a la plataforma de pruebas del SII para que las empresas que lo precisen puedan realizar pruebas. Los envíos que se realicen en ese entorno de pruebas en abierto no tendrán, en ningún caso, carácter vinculante, ni trascendencia tributaria, ni serán tomados como reales.

Fechas de interés en la implantación del SII en Bizkaia:

  • Envío de ficheros vía llamada a servicio web: a partir del 9 de enero de 2018.
  • Habilitación de la funcionalidad de envío de formularios web desde Bizkaibai: a partir del 23 de enero de 2018.
  • Consultas CVE: a partir del 9 de enero de 2018.
  • Prórroga de los plazos de suministro de la información correspondiente al mes de enero y primera quincena de febrero de 2018: hasta el día 20 de febrero de 2018.

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