The system for immediate submission of information ('Sistema de Suministro Inmediato de Información') (the 'ISI scheme') came into effect from 1 July 2017. Under this scheme, VAT books are registered with the electronic office of the Spanish tax authority when the business supplies real time invoice information. The information must be submitted electronically within four working days of the date that the invoice was issued or the date that the invoice was accounted for.
The ISI scheme is compulsory
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Web page updated on 17 Mar 2025 15:33