11. Register book of issued invoices

With effect from July 1, 2023, article 63.3 of the Value Added Tax Regulation is modified to incorporate a technical modification in relation to the Book of invoices issued, establishing that in operations under the special regime for travel agencies or the regime special of used goods, art objects, antiques and collectibles in which it is not appropriate to issue a corrective invoice , the regularizations or adjustments of the base will be noted in the record book of issued invoices taxable amount and fee initially calculated, as a result of discounts or other circumstances subsequent to the accrual of the operation.

Also with effect from July 1, 2023, letter a) of article 69 bis.1 of RIVA is modified to establish that the taxable persons required to keep the Record Books through the Electronic office ( SII ) must register these entries before the 16th of the month following the month in which the regularizations or adjustments were reported.

In relation to these modifications, with respect to the taxpayers that apply to the SII , the new registration key “AJ” is created to be able to register separately the tax base and the quota in operations corresponding to the special regime for travel agencies and, optionally, in the special regime for used goods (REBU).

These modifications will be applied with respect to the adjustments that must be included in the self-assessments corresponding to tax periods that begin on or after July 1, 2023 .