SII requires Spain-based companies to report not just invoices, but also the payments linked to suppliers registered under the VAT on Cash scheme (RECC — Régimen Especial del Criterio de Caja). If your company is not under RECC but buys from suppliers that are, you have specific SII obligations that go beyond the standard invoice submission — and getting them wrong means your VAT deduction timing will be off. In this post we'll cover exactly what SII expects in this scenario and how to configure S/4HANA to handle it automatically, from the vendor master to the daily RFUMSV50 run (Remark use App “Deferred Tax Transfer” in case of S/4HANA Cloud Public edition).

The Special Regime for VAT on Cash (RECC — Régimen Especial del Criterio de Caja), regulated in articles 163 decies to 163 sexiesdecies of the Spanish VAT Act, defers VAT accrual until the actual collection or payment of the invoice. Its impact on SII extends beyond the companies that apply the regime: any company receiving invoices from a supplier registered under RECC has specific obligations to record payments in the Received Invoices Register Book.

In S/4HANA, the process combines specific customizing for deferred tax codes, the periodic execution of program RFUMSV50 (App “Deferred Tax Transfer”), and the creation of SII eDocuments for payments. If any of these steps is missing or misconfigured, the SII entries will be incorrect — either because the payment is never reported, or because the wrong special regime key is used.

RECC is designed for small businesses and self-employed individuals with a turnover below 2.000.000 € in the previous calendar year (art. 163 decies VAT Act). Companies running SAP systems rarely fall within this threshold, so the most common scenario is not a company applying RECC itself, but a company purchasing from a supplier that does.

In that case, by applying art. 163 quindecies of the VAT Act to SII,  the recipient shall:

• Record the received invoice with special regime key “07” in the Received Invoices Register Book.
• Record each payment in the same book, stating the date, amount, and payment method.
• Deduct the input VAT in the period when the payment is made — not in the period when the invoice was received.

The most affected sectors are retail distribution and professional services, where it is common to deal with smaller suppliers registered under RECC.

The XML tag  must be 07 on the received invoice. The field  in the payment is derived from the payment method of the FI document (BSEG-ZLSCH) mapped against table T042Z:

Note: If the standard derivation does not cover your business case, BAdI FIESSII_PAYMENT_METHOD allows you to override the  value per document.

The following configuration is required when your company is not under RECC but has suppliers that are.

1. Register the supplier as a RECC supplier

In the vendor master, activate the “VoC supplier” flag. This controls that invoices received from that vendor automatically use deferred tax codes.

2. Configure deferred tax codes — FIESSII_TAXCODEV (SSCUI 102558)

Define the mapping between the original tax code and the deferred target tax code:

Examples:

3. Configure FI document type for the transfer posting — FIESSII_DOCTYPEV  (SSCUI 102557)

The transfer posting documents generated by RFUMSV50 (App “Deferred Tax Transfer”) must be classified as type “Z2” in table  FIESSII_DOCTYPEV.  Without this configuration, the defer tax program will not find the document type and will not generate the SII payment eDocument.

Note: The document type “Z2” is an SAP-specific identifier only for this particular use case and is not defined by the Tax Agency (AEAT). It is valid here since the SuministroLRPagosRecibidas web service does not include an invoice type field — so the AEAT never sees the “Z2” value. If a document with type “Z2” were submitted through SuministroLRFacturasRecibidas or SuministroLRFacturasEmitidas (both of which require a valid AEAT invoice type), the message would be rejected by the Tax Agency.

4. Assign GL accounts to deferred tax codes — SSCUI 103803

In “Assign General Ledger Accounts to Tax Codes” assign the deferred VAT GL accounts that RFUMSV50 (App “Deferred Tax Transfer”)  will use when posting the transfer. Accounts must be configured both for the pending deduction position (suspense account) and for the final deductible VAT account.

• Post the received invoice with the RECC tax code (e.g. IZ). The system records VAT in the deferred tax account, with no immediate deduction.

• Create the SII eDocument for the received invoice using ESSII_EDOCCREATE + ESSII_EDOCLIST.  It will be sent with regime key 07 to the SII Received Invoices Register Book.

• Run the payment using transaction F-53  (or automatic payment run F110) when agreed with the supplier.

• Run the defer taxes program daily: RFUMSV50 (App “Deferred Tax Transfer”) .  This program identifies payment documents pending transfer and generates the accounting entries that move VAT from the deferred account to the deductible VAT account.

  ⚠️ Important: The Reference field (XBLNR) on the transfer posting document is the link to the original invoice. Do not modify it manually — the SII process uses it to build the payment eDocument.

   

• Create the SII eDocument for the payment using ESSII_EDOCCREATE +  ESSII_EDOCLIST.  This triggers the submission to web service SuministroLRPagosRecibidas with the payment date, amount, and payment method ().

Scenario: a customer company (not under RECC) receives on 10/03/2025 an invoice from a RECC-registered supplier for a total of 12,100 € (10,000 € net + 2,100 € VAT at 21%). Payment is made on 15/04/2025 by bank transfer.

The 2,100 € VAT is deductible in period 04/2025 (payment date), not in period 03/2025 (invoice receipt date).

• RECC exceptions: the following transactions cannot be included under RECC even if the taxpayer is registered in the regime: intra-community transactions, transactions with recipients not established in Spain (TAI), and reverse-charge transactions. These invoices must be reported with the standard regime keys.

• SII deadline for RECC payments: according to the AEAT FAQ (v1.1, Feb. 2026), collections and payments of RECC transactions must be reported within the general deadline of 4 business days from the transaction date (Saturdays, Sundays and national public holidays excluded).

• Key 07 always in first position: when an invoice combines key 07 (RECC) with another special regime key (e.g. 01 general regime), key 07 must always be declared first in the  tag.

• Do not alter XBLNR : the reference field on the transfer posting document generated by  RFUMSV50 automatically links the payment to the original invoice. Any manual modification breaks this link and the payment eDocument will be sent without the correct invoice reference.

In case of additional questions, you can visit the SII help documentation in the following links:

This blog post reflects the author's interpretation of Spanish legal requirements and SAP system behavior as of the publication date. It is intended for informational purposes only and does not constitute legal advice. For specific guidance, consult your legal or tax advisor and refer to official SAP documentation. The links to external sources in this blog may be modified at any time externally by the owner without previous notice.