SII (2021) Bizkaia – SII modification for the 2021 fiscal year
Posted: Tue Dec 17, 2024 8:17 am
The creation of a new book or so-called “Consignment Sales Registration Book” to record this new type of operations that, since February 1, 2020, are already being declared in form 349.
Modification of different technical aspects of the SII
Who does it affect?
To those taxpayers who are filing the SII and who also have consignment sales operations.
To the entities to which the horizontal property regulations nigeria phone number data apply, and also to those private entities or establishments of a social nature (art. 20.Tres LIVA) since they must include in the SII those operations that they carry out outside of any professional or business activity, as is done in model 347 if they are not included in the SII.
To the rest of the taxpayers who present the SII.
How does it affect?
A new Consignment Sales Record Book is created.
In the Record Book of Received Invoices, as an option:
New, optional mark that identifies the fees incurred for the acquisition or importation of investment goods.
New fields that identify the deduction of tax in a period after the invoice was registered. In these cases, the following will be detailed:
If the deduction is made in a period after registration.
Deduction exercise
Deduction period
When does it affect?
Effective January 1, 2021.
https://www.bizkaia.eus/lehendakaritza/ ... 70a5dea73e
FORAL ORDER 2203/2020, of December 18, of the Provincial Deputy for Treasury and Finance, amending Foral Order 2232/2017, of December 15, regulating the normative and technical specifications that develop the maintenance of the Value Added Tax registration books through the electronic headquarters of the Provincial Council of Bizkaia.
Modification of different technical aspects of the SII
Who does it affect?
To those taxpayers who are filing the SII and who also have consignment sales operations.
To the entities to which the horizontal property regulations nigeria phone number data apply, and also to those private entities or establishments of a social nature (art. 20.Tres LIVA) since they must include in the SII those operations that they carry out outside of any professional or business activity, as is done in model 347 if they are not included in the SII.
To the rest of the taxpayers who present the SII.
How does it affect?
A new Consignment Sales Record Book is created.
In the Record Book of Received Invoices, as an option:
New, optional mark that identifies the fees incurred for the acquisition or importation of investment goods.
New fields that identify the deduction of tax in a period after the invoice was registered. In these cases, the following will be detailed:
If the deduction is made in a period after registration.
Deduction exercise
Deduction period
When does it affect?
Effective January 1, 2021.
https://www.bizkaia.eus/lehendakaritza/ ... 70a5dea73e
FORAL ORDER 2203/2020, of December 18, of the Provincial Deputy for Treasury and Finance, amending Foral Order 2232/2017, of December 15, regulating the normative and technical specifications that develop the maintenance of the Value Added Tax registration books through the electronic headquarters of the Provincial Council of Bizkaia.