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VAT practical manual 2022.


They must be noted:

Invoices issued, including those related to exempt and self-consumption operations.

Article 63.3 of RIVA establishes the content of the record book of issued invoices. 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. With a general nature, in the record book of issued invoices, the invoice number and, if applicable, series, the date of issue, the date of completion of the operations, if applicable, must be entered. If it is different from the previous one, the name and surname, company name or full name and tax identification number of the recipient, tax base of the operations, determined in accordance with articles 78 and 79 of the VAT Law and, where applicable, the tax rate and the tax rate.

According to this wording, the content of the entries that make up the record book of invoices issued (without prejudice to the authorizations related to the documentation of operations and registration, granted by the Department of Tax Management in the exercise of its powers) will be the following:

No. (and series)Issue dateDate of completion
Surname and first name, company name or complete name
of the recipient
NIF of the recipientBITypeTax payable
--- (2)

Notes to the table:

(1) Where appropriate, invoices may be issued in separate series when there are reasons that justify it. However, issuance in specific series will be mandatory in the cases provided for in article 6.1.a) of the Billing Regulations. (Back)

(2) If it is different from the one of dispatch. (Back)

(3) This information is not necessary in simplified invoices except in the cases of article 7, sections 2 and 3 of the Billing Regulations. (Return Last Name) (Return NIF)

(4) According to articles 78 and 79 of the VAT Law. (Back)

(5) If applicable, if these are subject and non-exempt operations. (Return Type) (Back Share)

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 collection date (partial or total), the amount collected and the payment method used.

2. For the taxpayers who have the obligation to keep the Tax Record Books through the electronic Headquarters, in addition to the content collected in the previous paragraphs, the following detail must be included for each invoice record issued:

  • Type of invoice issued, indicating whether it is a complete invoice or a simplified, corrective invoice, indicating the reason and amounts corresponding to the rectification, invoice issued to replace simplified invoices issued previously , as well as if the record corresponds to an invoice summary entry or if 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, and their identification on the invoice itself is mandatory.

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

  • Description of the operations.

  • Settlement period of the operations that are recorded.

  • The mentions corresponding to the special regimes for investment gold, group of entities (advanced level), travel agency, used goods, objects of art or antiques and collectibles, criteria of box, as well as the mentions that it is an exempt transaction and, where applicable, the reference to the provision that covers the exemption, that the transaction is not subject to VAT, that it is the subject of reverse charge, that it has been issued pursuant to an authorization regarding billing or registered under an authorization regarding simplification of registration.

  • Total amount in the cases of operations to which the special regime for used goods, art objects, antiques, and collectibles or the special regime for collection agencies applies. trips.

Each of these types of invoice and special regimes or mentions on the invoice must be reported based on the keys and specifications included in Annex I of Order HFP /417/2017, of 12 of May, which regulates the regulatory and technical specifications that develop the maintenance of the Value Added Tax Record Books through the electronic headquarters of the State Tax Administration Agency.

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:

  • travel agencies must identify the invoices that document the provision of services in the contracting of which they intervene as mediators on behalf of and on behalf of others that comply with the requirements referred to in the fourth Additional Provision of the Regulation that regulates billing obligations.

  • Invoices issued by leasing operations of business premises must be identified. Furthermore, if the lease is not subject to withholding, you must be informed of the cadastral references and the data necessary to locate the leased properties.

  • Identification of charges on behalf of third parties of professional fees or rights derived from intellectual, industrial, author or other property on behalf of their partners, associates or collegiate members made by companies, associations , professional associations or other entities that, among their functions, carry out collections.

  • Amounts received in consideration for transfers of real estate , carried out or to be carried out, that constitute deliveries subject to Value Added Tax. These amounts received must be understood as amounts accrued for the purposes of their registration.

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 amounts exceeding 6,000 euros that have been received in cash during the year from the same person or entity.

  • Insurance entities must report insurance operations , in the same terms as they were reporting in the informative statements, form 347 and 340, for the amounts of premiums or consideration received.

3. In the Record Book of issued invoices, the issued invoices must be noted, one by one. However, as established in article 63.4 of RIVA , they may:

  • Group into summary entries the invoices issued on the same date and numbered consecutively (remember that, when operations carried out in the same year are documented by means of ordinary and simplified invoices, the issuance by series will be mandatory separated from each other, in the terms established in articles 6 and 7 of the Billing Regulations), provided that the following requirements are simultaneously met:

    1. That in the documents that are the subject of the summary entry, the identification of the recipient is not mandatory, in accordance with the provisions of the Billing Regulations.

    2. That the accrual of the documented operations has occurred within the same calendar month.

      In the summary entries of the invoices, the date on which they were issued, the global tax base, the tax rate, the global quota and the initial and final numbers of the documents noted, and whether the operations have been carried out in accordance with the special regime of the cash criterion (including in this case the mention).

  • Divide a single invoice into several correlative entries when it includes transactions that are taxed at different tax rates.

Likewise, must be noted separately:

  • The corrective invoices.

  • Invoices that document intragroup operations carried out between entities that apply the advanced level of the Special Regime of the group of entities.