Contents

Article 63.3 of the RIVA establishes the content of the register of invoices issued. However, it should be noted that the information to be collected in this book is greater in the case of taxpayers obliged to keep the registration 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.

With effect from July 1, 2023, when the issuance of a corrective invoice is not appropriate in operations covered by the special regime for travel agencies or the special regime for used goods, works of art, antiques and collector's items, the regularizations or adjustments of 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 register of invoices issued.

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

Notes to the table:

⁽¹⁾ Where appropriate, invoices may be issued in separate series when there are reasons justifying this. However, issuance in specific series will be mandatory in the cases provided for in Article 6.1.a) of the Invoicing Regulations. ^(Back)

⁽²⁾ If it is different from the expedition one. ^(Back)

⁽³⁾ This information is not required for simplified invoices except in the cases set out in Article 7, paragraphs 2 and 3 of the Invoicing Regulations. ^{(Return Surnames) (Return NIF)}

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

⁽⁵⁾ If applicable, whether the operations are subject to tax and not exempt. ^{(Return Type) (Back Share)}

As mentioned in Chapter 6 of this Manual, if the transaction has been carried out in accordance with the special cash basis regime, the date of collection (partial or total), the amount collected and the means of collection used must also be included.

2. For the taxpayers who have the obligation to keep the Tax registration books through the electronic office, in addition to the content included in the previous paragraphs, the following details must be included for each record of the invoice issued:

• Type of invoice issued, indicating whether it is a complete invoice or a simplified invoice, a corrective invoice, indicating the reason and amounts corresponding to the correction, an invoice issued to replace previously issued simplified invoices, as well as whether the record corresponds to an invoice summary entry or whether 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 this is a registration rectification referred to in article 70 of the RIVA.

• Description of 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 case of operations to which the special regime for used goods, works of art, antiques, and collector's items or the special regime for travel agencies applies.

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

As a result of the elimination of other formal obligations (model 347, model 340 and model 390), a series of additional issues must be reported in addition to those traditionally reported in the registration books. This information, which is developed through Order HFP/417/2017, of May 12, is as follows:

• Travel agencies identify invoices that document the provision of services in whose contracting they intervene as on behalf of and for the account of that comply with the requirements referred to the fourth Additional Provision of the Regulation governing billing obligations.

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

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

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

Finally, the following 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 fiscal 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 by the same person or entity.

• Insurance entities must report the insurance operations , in the same terms as they were reporting in the information declarations, model 347 and 340, for the amounts of the premiums or compensation received.

3. In the Invoices Issued Record Book, the invoices issued must be recorded one by one. However, according to article 63.4 of RIVA , they may:

• Invoices issued on the same date and numbered consecutively shall be grouped into summary entries (remember that when documenting operations carried out in the same year using ordinary and simplified invoices, it is mandatory to issue them in separate series, in accordance with the terms established in articles 6 and 7 of the Invoicing Regulations), provided that the following requirements are met simultaneously:

1. That in the documents subject to 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.

   The summary entries of the invoices shall indicate the date on which they were issued, the overall tax base, the tax rate, the overall 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 basis (including the mention in this case).

• Split a single invoice into several consecutive entries when it includes transactions that are subject to different tax rates.

Likewise, must be noted separately:

• Corrective invoices.

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