Spain SII VAT regime codes
The Spain SII (Suministro Inmediato de Información) VAT regime codes are tax-relevant codes used to classify invoices under different VAT regimes and treatments. Here is a concise list of common Spain SII VAT regime codes with their descriptions:
| Code | Description |
|---|---|
| 01 | General VAT regime (standard VAT) |
| 02 | Special system for agriculture, livestock, and fisheries (REAGYP) |
| 03 | Used goods, art pieces, and collection goods VAT regime |
| 04 | Investment gold VAT regime |
| 05 | Special scheme for travel agents |
| 06 | VAT group of entities regime |
| 07 | Cash accounting regime |
| 08 | Transaction subject to IPSI/IGIC (for Ceuta, Melilla, Canary Islands) |
| 09 | Intra-community acquisitions regime |
| 10 | Funds received via third party |
| 11 | Domestic special scheme (VAT rate of 21% only) |
| 12 | Another domestic special scheme (VAT rate of 21% only) |
| 13 | Another domestic special scheme (VAT rate of 21% only) |
| 14 | VAT pending to be due for invoices issued to Public Administrations |
Updated 5 days ago