The SII has been mainly oriented towards VAT subjects of a certain size . By organizing a way of sending their billing records to the Treasury, a large volume of records was obtained. Many operations appear in the AEAT databases because either the client, the supplier or even both are in the SII. From the rest of the operations, many conclusions could be inferred with the availability of this data. And, all this together, facilitates everything from inspection plans to the execution of all kinds of tax investigations. In addition, the perception venezuela b2b leads of greater control prevents fraud.
Now, with Verifactu, the arrival of new billing data is being promoted , focused on self-employed workers and smaller companies. Tax control is becoming stricter and, in addition, once again, the AEAT will also have data for a more complete vision that sheds light on how to fight tax fraud.
Start of marked textVerifactu reinforces and complements the path towards greater fiscal control that the SII has been marking in recent years.End of marked text
The seven main differences between Verifactu and the SII
Although they are two systems designed to strengthen tax control, their origin, format and recipients are different. This means that there are many differences between Verifactu and the SII . The following stand out, among others.
1. Mandatory
For the time being, Verifactu will not be mandatory for anyone . However, in the future there could be reforms that make it mandatory for certain taxpayers or even for all.
For its part, the SII is mandatory for all those who file VAT monthly .
2. Voluntariness
