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Practical Handbook VAT 2021

Contents

To be noted:

Invoices issued, including those relating to exempt transactions and self-consumption.

Article 63.3 of RIVA establishes the content of the register of invoices issued.However, it should be noted that the information to be included in this book is greater in the case of taxpayers obliged to keep the registry books through the Electronic Headquarters.

1.As a general rule, in the register of invoices issued, the invoice number and, where applicable, the series, the date of issue, the date on which the operations were carried out, if different from the above, the name and surname, company name or full name and tax identification number of the recipient, the taxable base of the operations, determined in accordance with articles 78 and 79 of the Law of VAT and, where applicable, the tax rate and tax liability, must be entered in the register of invoices issued.

According to this wording, the content of the entries that make up the register of invoices issued (without prejudice to the authorisations relating to the documentation of operations and registration, granted by the Tax Management Department in the exercise of its powers) shall be as follows:

No. (and series)Issue dateDate of realisation
operations
Surname(s) and first name or company name:
full name of the addressee
VAT number of the addresseeTBTypeInstalment
(1)
----
--- (2)
----
(3)
----
(3)
----
(4)
----
(5)
----
(5)
----

Notes to the table

(1) Where appropriate, separate invoices may be issued in separate series where there are reasons to justify this.However, issuing in specific series shall be compulsory in the cases provided for in Article 6(1)(a) of the Invoicing Regulation.(Go back)

(2) If different from that of issue.(Go back)

(3) This information is not required for simplified invoices except in the cases provided for in Article 7(2) and (3) of the Invoicing Regulation.(Back to Surname) (Back to NIF)

(4) According to Articles 78 and 79 of the VAT Law.(Go back)

(5) If applicable, whether the transactions are taxable and not exempt.(Back to Type) (Back to Quota)

As mentioned in Chapter 6 of this Manual, if the transaction has been carried out under the special cash basis, the date of collection (partial or total), the amount collected and the means of collection used should also be included.

2.For taxpayers who are obliged to keep the tax register books through the E-Office, in addition to the content included in the previous paragraphs, the following detail must be included for each invoice record issued:

  • Type of invoice issued, indicating whether it is a full or simplified invoice, rectifying invoice, indicating the reason and amounts corresponding to the rectification, invoice issued in replacement of previously issued simplified invoices, as well as whether the record corresponds to a summary entry of invoices or whether the invoice has been issued by the recipient or by a third party.

    The identification of rectified and replaced invoices is optional only for the purposes of registration in the Books, their identification being obligatory on the invoice itself.

  • Identification, if applicable, of whether it is a rectification of the registration referred to in Article 70 of this Regulation.

  • Description of operations.

  • Settlement period of the transactions being recorded.

  • The indications corresponding to the special schemes for investment gold, group of entities (advanced level), travel agency, second-hand goods, works of art, antiques and collectors' items, cash basis, as well as the indications that it is an exempt transaction and, where appropriate, the reference to the provision covering the exemption, that the transaction is not subject to VAT, that it is the subject of reverse charge, that it has been issued under an authorisation for invoicing or registered under an authorisation for simplified registration.

  • Total amount in the case of transactions to which the special scheme for second-hand goods, works of art, antiques and collectors' items or the special scheme for travel agencies applies.

Each of these types of invoice and special regimes or mentions on the invoice must be reported in accordance with the keys and specifications set out in Annex I of Order HFP/417/2017, of 12 May, which regulates the regulatory and technical specifications that develop the keeping of the Value Added Tax Registry Books through the State Tax Administration Agency's Electronic Headquarters.

As a consequence of the elimination of other formal obligations (form 347, form 340 and form 390), a series of additional matters must be reported in addition to those traditionally reported in the register books.This information which is developed through the Order HFP/417/2017, of 12 May, is as follows:

  • The travel agencies must identify the invoices documenting the provision of services in the contracting of which they intervene as mediators in the name and on behalf of others that comply with the requirements referred to in the fourth additional provision of the Regulation regulating invoicing obligations.

  • Invoices issued for should be identified.In addition, if the lease is not subject to withholding tax, the cadastral references and the data necessary for the location of the leased property must be provided.

  • Identification of collections on behalf of third parties of professional fees or rights derived from intellectual, industrial, copyright or other rights on behalf of their partners, associates or members by companies, associations, professional bodies or other entities which, among their functions, carry out collection functions.

  • Amounts received in consideration for the transfer of real estate, carried out or to be carried out, which constitute supplies subject to value added tax.These amounts received should be treated as accrued amounts for recording purposes.

Finally, they must also be reported in this register, but only on an annual basis, during the first thirty days of the month of January following the financial year to which they refer, and in grouped form:

  • Amounts in excess of 6,000 euros that have been received in cash during the financial year from the same person or entity.

  • The insurance companies must report the insurance operations, in the same terms that they had been reporting in the informative declarations, form 347 and 340, for the amounts of the premiums or considerations received.

3.The invoices issued must be entered in the register of invoices issued, one by one.However, according to Article 63.4 of RIVA, they may:

  • Invoices issued on the same date and numbered consecutively are grouped together in summary entries (remember that, when transactions carried out in the same year are documented by means of ordinary and simplified invoices, it is compulsory to issue them in separate series, arts.6 and 7 of the Invoicing Regulation), provided that the following requirements are met at the same time:

    1. The documents covered by the summary entry do not require the identification of the consignee, in accordance with the provisions of the Invoicing Regulation.

    2. The accrual of the documented transactions has taken place within the same calendar month.

      The summary entries of the invoices shall state the date on which they were issued, the overall taxable amount, the tax rate, the overall amount and the initial and final numbers of the documents noted, and whether the transactions have been carried out under the special cash basis system (in which case the reference shall be included).

  • Split a single invoice into several sequential entries when it includes transactions taxed at different rates.

Likewise, should be recorded separately:

  • Corrective invoices.

  • Invoices documenting intra-group transactions carried out between entities that apply the advanced level of the Special Regime of the group of entities.