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VAT practical manual 2021.


Article 64.4 of RIVA establishes the content of the record book of invoices received. However, it should be noted that the information to be collected in this book is greater in the case of taxable persons obliged to keep the Record Books through the Electronic Office.

1. In general, in the record book of invoices received, business owners or professionals must consecutively number all invoices, accounting supporting documents and customs documents corresponding to the goods acquired or imported and to the services received in the development of their business or professional activity, all regardless of whether the operation is not subject, subject and not exempt or exempt.

As we will see when analyzing the content of the record book of invoices received maintained through the Electronic Office, this consecutive number must be replaced by the invoice number assigned by the issuer.

These documents will be recorded in the Record Book of invoices received.

In particular, the invoices corresponding to the deliveries that give rise to intra-community acquisitions of goods subject to the tax made by businessmen and professionals will be noted.

Likewise, the invoices or accounting receipts issued by the person who delivered the goods or the provision of services in cases of reversal of the taxable person must be noted.

Finally, the corrective invoices referred to in article 15 of the Regulation that regulates billing obligations must be noted separately.

As established in article 64.4 of RIVA , said annotation will contain its reception number, the date of issue, the date of completion of the operations, if it is different from the previous one and as stated in the aforementioned document, the name and surname, company name or full name and tax identification number of the person obliged to issue it, the tax base, determined in accordance with articles 78 and 79 of the Law of VAT , and, where applicable, the tax rate and tax rate.

According to this wording, the content of the entries that make up the record book of invoices received will be the following:

Reception numberIssue dateDate of operations
(if different from the date of issue)
Surname and first name, company name or
full name of the person obliged to issue
NIF of the person obliged to issueBI
(arts. 78 and 79)
TypeTax payable
--- --- --- --- --- --- --- ---

As mentioned in chapter 6 of this Manual, if the operation has been carried out in accordance with the special regime of the cash criterion, mentions of the date of payment (partial or total), the amount paid and the payment method used.

2. For taxable persons who have the obligation to keep the Tax Record Books through the Electronic Headquarters, in addition to the content included in the previous paragraphs, the following detail must be included for each invoice record, accounting receipt and Customs document corresponding to goods acquired or imported and services performed in the development of your business or professional activity, all regardless of whether the operation is non-subject, subject and non-exempt or exempt , the next information:

  • Firstly, and as the only difference of great importance with the coincident information collected in the traditional record book of invoices received, understood as that which is not kept through the electronic headquarters of the Tax Agency, is that The reception number used is replaced by the number, and where applicable, series that appears on the invoice. In the case of Customs documents the invoice number to be entered is the number of the customs document (DUA).

  • Type of invoice issued , indicating whether it is a complete invoice or a simplified one, as well as whether the record responds to an invoice summary entry.

  • Identification, if applicable, of whether it is a registry rectification referred to in article 70 of this Regulation.

  • Description of operations.

  • The mentions corresponding to the special regimes of group of entities (advanced level), travel agencies, used goods, objects of art or antiques and collectibles, cash criteria, as well as the mention that the transaction is the subject of reversal of the taxpayer , or that it has been issued pursuant to a billing authorization or registered under a registration simplification authorization .

  • Deductible tax amount corresponding to the settlement period in which the entry is made. The regularizations of deductions are not recorded in the record book, without prejudice to the fact that they must be recorded in the corresponding self-assessments.

  • Settlement period in which the operations referred to in the invoices received are recorded.

  • Date of accounting record of the invoice , of the accounting receipt or of the Customs document.

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

  • Identification of invoices received corresponding to leasing operations of business premises.

  • The person or entities referred to in article 94.1 and 2 of Law 58/2003, of December 17, General Tax, must report the acquisitions of goods or services outside of any business or professional activity .

Finally, information must also be reported in this record book, 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 a grouped manner:

  • The travel agencies that issue the invoices referred to in the fourth Additional Provision of the Regulation regulating billing obligations approved by Royal Decree 1619/2012, of November 30 , must report the provision of transportation services for passengers and their luggage by air referred to in section 7.b) of this fourth Additional Provision.

  • The insurance entities must also report the insurance operations , in the same terms that they were reporting in the informative statements, form 347 and 340, for the amounts of compensation or benefits paid.

3. The billing documents received will be noted one by one, but it is allowed to make a summary entry of the invoices received on the same date, in which the initial and final numbers will be recorded of the invoices received assigned by the recipient, provided that they come from a single supplier, the global sum of the tax base and the global tax rate and if the operations are affected by the special regime of the cash criterion (including in this case the mention), provided that the amount of the operations documented in the grouped invoices does not exceed in their combined total 6,000 euros, and in each of them 500 euros, VAT not included.

Likewise, the entry of the same invoice in several correlative entries will be valid when it includes operations that are taxed at different tax rates.