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Practical Handbook VAT 2022


Article 64.4 of RIVA establishes the content of the register of invoices received.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.With as a general rule, in the register of invoices received, entrepreneurs or professionals must number consecutively all invoices, accounting receipts and customs documents corresponding to goods purchased or imported and services received in the course of their business or professional activity, regardless of whether the operation is non-taxable, taxable and non-exempt or exempt.

As we shall see when analysing the content of the register of invoices received kept through the E-Office, this correlative number must be replaced by the invoice number assigned by the issuer.

These documents shall be entered in the register of invoices received.

In particular, invoices corresponding to supplies giving rise to intra-Community acquisitions of goods subject to tax made by entrepreneurs and professionals shall be recorded.

Invoices or accounting documents issued by the person who carried out the supply of goods or services in cases where the taxable person is a reverse charge taxpayer must also be recorded.

Lastly, the corrective invoices referred to in Article 15 of the Regulation governing invoicing obligations must be recorded separately.

In accordance with Article 64.4 of the RIVA, this entry shall include the receipt number, the date of issue, the date of carrying out the operations, if different from the previous one and if this is stated on the document, the name and surname, company name or full name and tax identification number of the person required to issue it, the taxable amount, determined in accordance with Articles 78 and 79 of the Law of VAT, and, where applicable, the tax rate and the tax liability.

According to this wording, the content of the entries that make up the register of invoices received shall be as follows:

Receipt no.Issue dateDate of completion of operations
(if different from the date of issue)
Surname and forename, company name or
full name of the person responsible for issuing
TIN of the person responsible for issuingBI
(arts.78 and 79)

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

2. For the 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 information must be included for each invoice record, accounting receipt and Customs document corresponding to goods purchased or imported and to the services performed in the course of their business or professional activity, regardless of whether the operation is not subject, subject and not exempt or exempt, the following information must be included:

  • Firstly, and as the only major difference with the coinciding information contained in the traditional register of invoices received, understood as the one that is not kept through the Tax Agency's Electronic Headquarters, is that the receipt number used is replaced by the number and, where applicable, the series appearing on the invoice. In the case of Customs documents the invoice number to be entered is the number of the customs document (SAD).

  • Type of invoice issued, indicating whether it is a full invoice or a simplified invoice, as well as whether the record corresponds to a summary entry of invoices.

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

  • Description of operations.

  • The mentions corresponding to the special schemes for groups of entities (advanced level), travel agencies, second-hand goods, works of art, antiques and collectors' items, cash basis, as well as the mention that the transaction is subject to reverse charge, or that it has been issued under an authorisation for invoicing or registered under an authorisation for simplified registration.

  • Deductible tax liability corresponding to the settlement period in which the entry is made.Adjustments to deductions are not recorded in the register, although they must be included in the corresponding self-assessments.

  • Settlement period in which the transactions to which the invoices received refer are recorded.

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

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:

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

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

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:

  • The travel agencies that issue the invoices referred to in the fourth additional provision of the Regulation regulating invoicing obligations approved by Royal Decree 1619/2012, of 30 November, must inform the services of passenger transport services and their baggage by air referred to in section 7.b) of this fourth additional provision.

  • The insurance companies must also report the insurance operations, in the same terms that they have been reporting in the informative declarations, form 347 and 340, for the amounts of the indemnities or benefits paid.

3.The invoicing documents received shall be recorded one by one, but it is permitted to make a summary entry of the invoices received on the same date, in which the initial and final numbers of the invoices received assigned by the recipient shall be recorded, provided that they come from a single supplier, the overall sum of the taxable base and the overall tax liability and whether the operations are affected by the special cash criterion system (in this case including the mention), provided that the amount of the operations documented in the grouped invoices does not exceed a total of 6,000 euros, and in each one of them 500 euros, VAT not included.

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