{"id":81238,"date":"2017-05-30T16:57:37","date_gmt":"2017-05-30T14:57:37","guid":{"rendered":"http:\/\/aseryde.com\/?p=81238"},"modified":"2017-05-30T16:57:37","modified_gmt":"2017-05-30T14:57:37","slug":"las-pymes-podran-darse-de-baja-de-sus-regimenes-de-iva-para-evitar-el-nuevo-sistema-de-registro","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/las-pymes-podran-darse-de-baja-de-sus-regimenes-de-iva-para-evitar-el-nuevo-sistema-de-registro\/","title":{"rendered":"SMEs will be able to unsubscribe from their VAT regimes to avoid the new registration system"},"content":{"rendered":"


\n<\/span>In the last Council of Ministers, the Government approved a royal decree that modifies the VAT regulations to facilitate adaptation to the VAT immediate information supply system (SII), which comes into force on July 1.<\/span>
\n<\/span>
\n<\/span>The SII, which involves keeping VAT books in the electronic headquarters of the Tax Agency, has been mandatory since that date for large companies (those that invoice more than six million euros), VAT groups and those registered in Redeme, a system by which refunds of this tax are received monthly.<\/span>
\n<\/span>
\n<\/span>The Government has opened an extraordinary period so that companies covered by the monthly VAT refund registry (Redeme) can unsubscribe from this mechanism, and will no longer be required to send the information on their invoices to the Tax Agency in real time.<\/span>
\n<\/span>
\nComplex system<\/strong><\/p>\n


\n<\/span>The new system is, according to some associations, very complex and very expensive, which is why some small companies covered by the VAT or Redeme groups were not interested in applying it.<\/span>
\n<\/span>
\n<\/span>However, they could not leave the Redeme or VAT group regimes because these applications must be submitted in November and December, respectively, and the SII regulations were approved on December 6.<\/span>
\n<\/span>
\n<\/span>With the modification approved today, companies covered by Redeme or VAT groups will have the possibility of requesting their withdrawal in an extraordinary manner until next June 15, although they will be able to return later if they wish.<\/span>
\n<\/span>
\n<\/span>The royal decree approved today also establishes that taxpayers under the simplified regime will not be able to apply the SII this year, although they will be able to do so starting in 2018.<\/span><\/p>\n

Complaints from the business sector<\/strong><\/p>\n

 <\/p>\n

Since the news became known, the business sector expressed its reluctance to its application. The immediate provision of information (SII) represents a profound change in the relationship of companies with the Tax Agency, since they will be obliged to report all their invoices within a period of 12 days from the issuance or accounting of the invoice (they will pass to be eight in 2018). The measure will initially affect some 62,000 companies, but many of them already know that they will not arrive in time.<\/span><\/p>\n


\n<\/span>The Treasury wants the exchange of information to be \u201cimmediate\u201d to force companies to automatically send detailed information on their invoices and, in this way, obtain a real picture of their economic activity. In other words, the objective is to limit as much as possible the possibility of companies modifying their invoices to defraud the treasury. This level of demand forces companies to carry out technological and fiscal development that adapts all their internal processes. <\/span><\/p>\n


\n<\/span>Many companies already know that they will not be ready on July 1, so they fear a wave of sanctions from the Ministry of Finance, and there is hope for an extension or a waiver until January 1, 2018 <\/span><\/p>\n

 <\/p>\n

The Director of Management of the Tax Agency, Rufino de la Rosa, has tried to calm the sector in meetings held with advisors and consultants. In the last meeting, he acknowledged that he has the door open to granting exceptions after the entry into force of the SII, but that in no case will they be generalized. They won't even affect entire sectors. The option that the AEAT is studying is to grant individual extensions to companies that explain the reasons why they have not been able to reach the new system on time, explain various sources who were at that meeting. However, sources from the Tax Agency deny having transferred the possibility of admitting individual extensions and assure that this option is not being considered.<\/span><\/p>\n


\n<\/span>Spain, in the lead car<\/strong><\/p>\n


\n<\/span>The SII represents a great effort for Spanish companies, but it will also allow the Tax Agency to have great fiscal control of the companies' activities. The level of detail of the information they have to send to the Treasury, combined with the short period of time they have to do so, forces companies to automate the process and complicates any fraud on the public treasury.<\/span><\/p>\n


\n<\/span>The 'new VAT' will put Spain at the forefront of demanding information on tax transfer operations.<\/span><\/p>\n


\nNew sanctions<\/strong><\/p>\n


\n<\/span>The 'new VAT' has not meant any modification to the sanctioning regime for companies, but the Tax Agency has informed the sector that it is studying a review of the fines, although nothing has been developed yet. With current regulations, the base penalty that will be applied for delays in submitting invoices will be a maximum of 6,000 euros per quarter.<\/span><\/p>\n


\n<\/span>This amount is not large, but there are also other sanctions. If companies have not included the invoices in the VAT book, they will have a fine equivalent to 1% of the total amount. Furthermore, if the companies do not have the invoices and the Treasury carries out an inspection, they will not be able to deduct the input VAT.<\/span><\/p>\n

 <\/p>\n

  \t<\/p>","protected":false},"excerpt":{"rendered":"

The Government has approved at the last Council of Ministers a royal decree that modifies the VAT regulations to facilitate adaptation to the immediate supply of information system (SII) for VAT, which comes into force on July 1. The SII, which involves keeping VAT books in [\u2026]<\/p>","protected":false},"author":2,"featured_media":81239,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-81238","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/81238","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=81238"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/81238\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/81239"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=81238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=81238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=81238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}