SII (2021) – SII modification for the 2021 fiscal year
Posted: Tue Dec 17, 2024 8:17 am
What does it affect?
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 nigeria phone number data consignment sales operations.
To the entities to which the horizontal property regulations apply, and also to those private entities or establishments of a social nature (art. 20. Three LIVA) since they must include in the SII those operations that they carry out outside of any professional or professional 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.
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 nigeria phone number data consignment sales operations.
To the entities to which the horizontal property regulations apply, and also to those private entities or establishments of a social nature (art. 20. Three LIVA) since they must include in the SII those operations that they carry out outside of any professional or professional 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.