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VAT practical manual 2022.

Contents

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. With a general nature, in the record book of invoices received, businessmen or professionals must number consecutively all invoices, accounting receipts and customs documents corresponding to the goods acquired or imported and the services received in the development of your business or professional activity, all regardless of whether the operation is non-subject, subject and non-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 the RIVA, said annotation will contain its reception number, the date of issue, the date of carrying out the operations, if it is different from the previous one and is 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 VAT Law , and , if 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 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 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, accounting receipt and Customs document corresponding to goods acquired or imported and to the services performed in the development of their business or professional activity, all regardless of whether the operation is not subject, subject and non-exempt or exempt, the following 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 the RIVA.

  • Description of the operations.

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

  • 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.

  • Accounting registration date of the invoice, accounting receipt or 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 persons 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 regardless 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 of the invoices will be recorded. invoices received assigned by the recipient, provided 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.