Spain to Introduce New VAT Reporting Requirements for
Hydrocarbons Effective February 1st

With only a week remaining, businesses in Spain are preparing for a significant legal change regarding the electronic submission of VAT record books (SII) for hydrocarbon transactions, scheduled to take effect on February 1, 2026. The draft order, currently under review by the Spanish Tax Agency, introduces stricter controls to guarantee VAT payments within the fuel sector.

New Guarantee System for Fuel Transactions:According to the amendments to the VAT Law (Ley 37/1992), when gasoline, diesel, or biofuels are removed from a tax warehouse, the last depositor is now required to guarantee the VAT for the subsequent sale. This guarantee can be fulfilled via an advance payment.

Technical Implementation in SII:To enable monitoring of this new requirement, the Spanish Tax Agency is modifying the technical specifications for the SII system:

• A new field, “HidrocarburosExtraidosDeposito”, will be added to the Issued Invoices (Factura Expedida) block.
• This field acts as an indicator to identify invoices documenting specific fuel deliveries where a guarantee has been provided.
• The field will accept “S” for Yes or “N” for No, with “N” being the default value if left blank.

As the effective date approaches, companies using SAP solutions for tax reporting should ensure their systems are updated to include these new technical fields to remain compliant with Spanish regulations.

• Proyecto OM 322 303 390 SII – Información pública published by Agencia Tributaria
• Anexo V – Proyecto OM 322 303 390 SII – Información pública published by Agencia Tributaria
• Updated XSD files:
  SuministroInformacion.xsd 
  RespuestaConsultaLR.xsd