11. Register book of issued invoices

With effect from 1 July 2023, Article 63.3 of the Value Added Tax Regulations is amended to incorporate a technical modification in relation to the Book of issued invoices, establishing that in operations under the special regime for travel agencies or the special regime for used goods, works of art, antiques and collectibles in which it is not appropriate to issue a corrective invoice , the regularisations or adjustments to the tax base and quota initially calculated, as a result of discounts or other circumstances subsequent to the accrual of the operation, will be recorded in the record book of issued invoices.

Also with effect from July 1, 2023, letter a) of article 69 bis.1 of the RIVA is modified to establish that taxpayers required to keep registration books through the electronic office ( SII ) must register these annotations before the 16th of the month following the one in which the regularizations or adjustments were noted.

In relation to these modifications, with respect to the taxpayers that apply to the SII , the new registration key "AJ" is created in order to separately register the taxable 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 apply to adjustments that must be included in self-assessments corresponding to tax periods beginning on or after July 1, 2023 .