Tax Agency: Frequently Asked Questions. General issues
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There are two ways of sending it:
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Online through Web Services based on the exchange of XML messages, which will allow information to be supplied practically in real time.
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Similarly, by completing a “web form” for those taxpayers who carry out very few operations or if it is wished to send records of specific invoices separately.
In short, taxpayers should send the following information to the Spanish Tax Agency (AEAT):
- on invoicing:
- Register: Received and issued invoice record book, investment items and record book of certain inter-Community operations.
- Details of the invoice / simplified invoice (article 6 and 7 of Royal Decree 1619/2012): National Identification Document (NIF), identification, date of issue, types, bases and amounts payable, taxpayer investment.
- Type of operation : to be identified by KEYS (simplified invoice, rectifying invoice, taxpayer's investment, VAT on cash and other special procedures...)
- Other details: deductible amount, land registry reference number in certain leases of business premises, invoicing agreements, …
- where applicable, supply of other Operations involving taxation on an annual basis:
- amounts higher than 6,000 euros received in cash,
- insurance operations (insurance companies only),
- information provided by travel agencies on purchases corresponding to the provision of services in whose execution they intervene acting as intermediaries on behalf of and for the account of others, as referred to in section 7.b) of the Fourth Additional Provision of Royal Decree 1619/2012, of November 30.
10,000 records.
No, only invoices that were rejected should be included.
If the Personal Tax ID (NIF) belongs to a minor (starting with K).
When the invoice is correct but the entry in the Register has not been made correctly, not affecting the issuer identification details, invoice number and issue date (in which case it shall be cancelled in the register – see FAQ 2.11), a new record will be sent with the original invoice number and with the A1 type of communication “Modification of invoices/records (registry errors)”.
This record must be provided before the 16 day of the month following the end of the period in which the mandatory tax must have a record of the error.
If a material error in an invoice occurs (if one of the requirements under article 6 or 7 of the Invoicing Regulations has not been met), an error based on law, the amount charged has been incorrectly stated or one of the circumstances giving rise to the modification of the gross tax base (Art. 80 Value Added Tax Act) has occurred, a corrected invoice must be issued, the information in which will be sent indicating type "A0" communication and the invoice type using codes "R1", "R2" "R3" and "R4", depending on the reason for the correction (errors based on law and reasons in Article 80. One, Two and Six, Value Added Tax Act, bankruptcy, bad debt and other reasons.
Similarly, the type of corrected invoice must be identified using the keys "S-through substitution" or "I'-through differences”.
When the amendment is made to a simplified invoice, the information to be sent will involve indicating the type of bill with the code "R5" (simplified rectification invoice).
In the case of the invoice receiver, see FAQ 4.16.
The invoice information will be sent indicating "Type of Communication: A0" and type of invoice with the codes "R1", "R2", "R3" and "R4". When the amendment is made to a simplified invoice, the code is "R5".
When the rectification is due to "replacement” it must be notified and the amount of the rectification also stated. This information can be provided:
- Option 1: By notification in a new record stating the correct amounts after the rectification in the fields "gross tax base", "tax liability" and, if applicable, "charge" and also the amounts rectified with respect to the original invoice in the fields "rectified tax base" "rectified tax liability" and, if applicable, "rectified charge".
- Option 2: By notification of a new record stating the correct amounts after the rectification in the fields "gross tax base", "tax liability" and, if applicable, "charge" and another record stating the rectified amounts. In this last record (generally a credit), it is not necessary to indicate the date of the operation if the settlement period in which the correction is included is the one in which the reason for the correction is noted (current period).
Identification the list of rectified invoices will be optional.
Example 1. Decrease in the tax base
Invoice No. 1 with a taxable base of €1,000 and a fee of €210 with an operation date of 05/01/2021 and an issue date of 05/07/2021, registered in settlement period 05/21.
This invoice will be subject to correction in the period 10/2021 and the correction consists of a reduction of the taxable base of 200 euros.
Option 1: Modification by substitution would mean issuing a corrected invoice with a gross tax base of €800 and an amount payable of 168, in which it will be stated that the correction made is for €1,000 because of the corrected gross tax base and €210 because of the corrected amount payable.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: Rx
Type of Amendment: S
Operation Date:01/05/2021
Expedition date: 18/10/2021
Settlement period: 10/2021
Rectification Amount: Two additional fields will be reported with “the corrected base” (1,000) and the “corrected quota” (210).
Total amount: the final valid amount of 968 shall be stated.
VAT Breakdown: gross tax base: 800, tax liability 168
Option 2: Modification by substitution would mean issuing an invoice with a tax base of €-1000 and a corrected invoice in which it will be stated that the tax base is €800.
In the first invoice the fields and codes to enter into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: F1
Operation Date: leave blank
Expedition date: 18/10/2021
Settlement period: 10/2021
VAT Breakdown: The amount to be rectified will be indicated with the opposite sign (taxable base: (-1,000), passed-on share (-210).
In the second of the amending invoices, the fields and codes to be entered in the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: Rx
Type of Amendment: S
Operation Date:01/05/2021
Expedition date: 18/10/2021
Settlement period: 10/2021
Rectification Amount: two additional fields will be filled in with "rectified tax base" 0 and "rectified tax liability" 0.
Total amount: the final valid amount of 968 shall be stated
VAT Breakdown: gross tax base: 800, tax liability 168.
Example 2: Increase in tax base
Invoice no. 2 with a taxable base of €1,000 and a rate of €210 is going to be corrected. The correction consists of an increase in the tax base of 200 euros.
Option 1: The modification by substitution would entail issuing a corrective invoice with a taxable base of €1,200 and rate 252, which will indicate that the correction made is €1,000 for the corrected taxable base and €210 for the corrected rate.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: Rx
Type of Amendment: S
Rectification Amount: Two additional fields will be reported with “the corrected base” (1,000) and the “corrected quota” (210).
Total amount: the final valid amount 1,452 will be indicated.
VAT Breakdown: gross tax base: 1,200, transferred quota 252.
Option 2: The modification by substitution would entail issuing an invoice with a taxable base of -€1,000 and a corrective invoice indicating that the taxable base is €1,200.
In the first invoice the fields and codes to enter into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: F1
VAT Breakdown: The amount to be rectified will be indicated with the opposite sign (taxable base: (-1,000), passed-on share (-210).
In the second of the amending invoices, the fields and codes to be entered in the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: Rx
Type of Amendment: S
Rectification Amount: two additional fields will be filled in with "rectified tax base" 0 and "rectified tax liability" 0.
Total amount: The final valid amount 1,452 will be indicated
VAT Breakdown: gross tax base: 1,200, transferred quota 252.
Example 3: Decrease in tax base due to non-payment
Invoice no. 3 with a taxable base of €1,000 and a fee of €210 will be subject to rectification due to non-payment, eliminating the entire fee charged.
Option 1: The modification by substitution would entail issuing a corrective invoice with a taxable base of €1,000 and a rate of 0, which would indicate that the correction made is €1,000 for the corrected taxable base and €210 for the corrected rate.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R2 / R3
Type of Amendment: S
Rectification Amount: Two additional fields will be reported with “rectified base” 1,000 and “rectified quota” 210.
Total amount: the final valid amount 1,000 will be indicated.
VAT Breakdown: gross tax base: 1,000, passed-on share 0.
Option 2: The modification by substitution would entail issuing an invoice with a taxable base of -€1,000, a rate of -€210, and a corrective invoice indicating that the taxable base is €1,000 and the rate is €0.
In the first invoice the fields and codes to enter into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: F1
VAT Breakdown: the amount that is rectified will be indicated with the opposite sign (tax base: (-1,000), amount chargeable (- 210).)
In the second of the amending invoices, the fields and codes to be entered in the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R2 / R3
Type of Amendment: S
Rectification Amount: two additional fields will be filled in with "rectified tax base" 0 and "rectified tax liability" 0.
Total amount: The final valid amount 1,000 will be indicated
VAT Breakdown: gross tax base: 1,000, passed-on share 0.
Example 4: Correction of previous corrective invoice: increase in tax base.
Rectifying invoice no. 1 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of an increase in the tax base of 200 euros, since the corrective invoice nº1 bis should have been issued for an amount of tax base -800 € and rate -168 €.
Option 1: The modification by substitution would entail issuing a new corrective invoice with a taxable base of -€800 and a rate of -€168, in which it will be indicated that the correction made is -€1000 for the corrected taxable base and -€210 for the corrected rate.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: S
Rectification Amount: Two additional fields will be reported with “the corrected base” (-1,000) and the “corrected quota” (-210).
Total amount: the final valid amount (-968) will be indicated.
VAT Breakdown: gross tax base: -800, impacted share (-168).
Option 2: The modification by substitution would entail issuing an invoice with a taxable base of €1,000 and a corrective invoice indicating that the taxable base is -€800.
In the first invoice the fields and codes to enter into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: F1
VAT Breakdown: The amount to be rectified will be indicated with the opposite sign (taxable base: 1,000, passed-on quota 210).
In the second of the amending invoices, the fields and codes to be entered in the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: S
Rectification Amount: two additional fields will be filled in with "rectified tax base" 0 and "rectified tax liability" 0.
Total amount: The final valid amount (-968) will be indicated
VAT Breakdown: taxable base: (-800), transferred quota (-168).
Example 5: Correction of previous corrective invoice: decrease in tax base.
Rectifying invoice no. 2 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of a reduction of the taxable base of 200 euros, since the corrective invoice nº2 bis should have been issued for a taxable base amount of -1,200 € and a rate of -252 €.
Option 1: The modification by substitution would entail issuing a new corrective invoice with a taxable base of -€1,200 and a rate of -€252, in which it will be indicated that the correction made is -€1,000 for the corrected taxable base and -€210 for the corrected rate.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: S
Rectification Amount: Two additional fields will be reported with “the corrected base” (-1,000) and the “corrected quota” (-210).
Total amount: the final valid amount (-1,452) will be indicated.
VAT Breakdown: gross tax base: (-1,200), passed-on share (-252).
Option 2: The modification by substitution would entail issuing an invoice with a taxable base of €1,000 and a corrective invoice indicating that the taxable base is -€1,200.
In the first invoice the fields and codes to enter into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: F1
VAT Breakdown: The amount to be rectified will be indicated with the opposite sign (taxable base: 1,000, transferred quota 210.
In the second of the amending invoices, the fields and codes to be entered in the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: S
Rectification Amount: two additional fields will be filled in with "rectified tax base" 0 and "rectified tax liability" 0.
Total amount: the final valid amount (-1,452) will be indicated.
VAT Breakdown: gross tax base: (-1,200), passed-on share (-252).
Example 6: Correction of a previous corrective invoice with a negative amount: increase in tax base to a positive amount.
Rectifying invoice no. 3 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of an increase in the tax base of 1,500 euros, since the corrective invoice no. 2 bis should have been issued for a tax base amount of €500 and a rate of €105.
Option 1: The modification by substitution would entail issuing a new corrective invoice with a taxable base of €500 and a rate of €105, which would indicate that the correction made is -€1,000 for the corrected taxable base and -€210 for the corrected rate.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: S
Rectification Amount: Two additional fields will be reported with “the corrected base” (-1,000) and the “corrected quota” (-210).
Total amount: the final valid amount 605 will be indicated.
VAT Breakdown: gross tax base: 500, transferred share 105.
Option 2: The modification by substitution would entail issuing an invoice with a taxable base of €1,000 and a corrective invoice indicating that the taxable base is €500.
In the first invoice the fields and codes to enter into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: F1
VAT Breakdown: The amount to be rectified will be indicated with the opposite sign (taxable base: 1,000, transferred quota 210.
In the second of the amending invoices, the fields and codes to be entered in the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: S
Rectification Amount: two additional fields will be filled in with "rectified tax base" 0 and "rectified tax liability" 0.
Total amount: the final valid amount 605 will be indicated.
VAT Breakdown: gross tax base: 500, transferred share 105.
In the case of the invoice receiver, see FAQ 4.16.
The invoice information will be sent indicating "Type of Communication: A0" and type of invoice with the codes "R1", "R2", "R3" and "R4". When a simplified invoice is amended, the code is "R5"
When the rectification is due to "differences" the amount of the rectification must be entered.
This should be notified in one single recording of the amending invoice with the code "I". In this case the additional fields "Rectified tax base" and "Rectified tax liability" should not be filled in.
Identification the list of rectified invoices will be optional.
Example 1. Decrease in the tax base
Invoice no. 1 with a tax base of € 1,000 and an amount payable of € 210 is going to be object of correction. The correction consists of a reduction in the tax base of 200 euros.
The modification due to differences would mean issuing an invoice with a taxable base of - €200.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: Rx
Type of Amendment: I
Total amount: the total amount of the amendment will be stated - 242.
VAT Breakdown: gross tax base: -200, tax accrued – 42.
Example 2: Increase in tax base
Invoice no. 2 with a taxable base of €1,000 and a rate of €210 is going to be corrected. The correction consists of an increase in the tax base of 200 euros.
The modification due to differences would mean issuing an invoice with a taxable base of €200.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: Rx
Type of Amendment: I
Total amount: the total amount of the correction will be indicated 242.
VAT Breakdown: gross tax base: 200, passed on quota 42.
Example 3: Decrease in tax base due to non-payment
Invoice no. 3 with a taxable base of €1,000 and a fee of €210 will be subject to rectification due to non-payment, eliminating the entire fee charged.
The modification due to differences would mean issuing an invoice with a taxable base of €0 and a rate of -€210.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R2 / R3
Type of Amendment: I
Total amount: the total amount of the correction will be indicated (-210).
VAT Breakdown: gross tax base: 0, impacted share (-210).
Example 4: Correction of previous corrective invoice: increase in tax base.
Rectifying invoice no. 1 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of an increase in the tax base of 200 euros, since the corrective invoice nº1 bis should have been issued for an amount of tax base -800 € and rate -168 €.
The modification due to differences would mean issuing a new corrective invoice with a taxable base of €200.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: I
Total amount: the total amount of the correction will be indicated 242.
VAT Breakdown: gross tax base: 200, passed on quota 42.
Example 5: Correction of previous corrective invoice: decrease in tax base.
Rectifying invoice no. 2 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of a reduction of the taxable base of 200 euros, since the corrective invoice nº2 bis should have been issued for a taxable base amount of -1,200 € and a rate of -252 €.
The modification due to differences would mean issuing a new corrective invoice with a taxable base of -€200.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: I
Total amount: the total amount of the correction will be indicated (-242).
VAT Breakdown: gross tax base: -200, impacted share (-42).
Example 6: Correction of a previous corrective invoice with a negative amount: increase in tax base to a positive amount.
Rectifying invoice no. 3 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of an increase in the tax base of 1,500 euros, since the corrective invoice no. 2 bis should have been issued for a tax base amount of €500 and a rate of €105.
The modification due to differences would mean issuing a new corrective invoice with a taxable base of €1,500.
The fields and codes to be entered into the Issued Invoices Record Book are:
Communication Type: A0
Invoice Type: R4
Type of Amendment: I
Total amount: the total amount of the correction 1,815 will be indicated.
VAT Breakdown: taxable base 1,500, transferred quota 315.
In the case of the invoice receiver, see FAQ 4.16.
Identifying corrected invoices is optional.
If identified, the number and date of issue should be reported. They can all be identified, the sole limitation being the size of the actual XML file.
In the case of the receiver of the bill, see FAQ 4.16.
The record of the erroneous invoice previously sent should be cancelled (message "invoice cancellation"), identifying the number of the original invoice.
If the issue of a new, correct invoice is required, it must be recorded by registration (A0) and with a different invoice number or date of issue.
When an amended invoice is issued, due to the initial incorrect invoice not being accepted, the issuer must register an amended invoice via the substitution "S" entering zero in the additional fields "amended base" and "amended amount".
The "date of operation" field in the Issued Invoices Record Book should be completed if the date the operation was carried out is different to the date the invoice was issued.
The "date of operation” field in the Received Invoices Record Book should be completed if the date the operation was carried out is different to the date the invoice was issued and this is stated therein.
Example: Company A sells goods on 3 July 2018 and the operation is documented in an invoice dated 1 August 2018. When do I have to provide information through SII? Do I have to fill in a specific field?
Details should be provided within 4 days of the invoice being sent (up to 7 August). Fill in the “Invoice issue date” (1 August 2018) and the field “Transaction date ” (3 July 2018).
The date of the transaction corresponding to the original invoice that is subject to rectification.
The last day on which the transaction documented in the last rectified invoice was carried out will be reported (the most recent date).
No. It comprises free content that can occupy 500 positions.
When the “transaction counterparty (customer/supplier)” or the invoice issuer does not have a Personal Tax ID (NIF) in Spain. It occurs in the event of foreign suppliers or customers.
The types of ID in the country of residence and their corresponding values are:
02: Personal Tax ID (NIF)-VAT
03: Passport
04: Official ID issued by the country or territory of residence
05: Residence certificate
06: Other documentary proof
In the case of domestic customers who are private individuals, when the NIF (Tax ID No.) of the recipient is correct but is not registered with the AEAT, invoices issued can be registered by indicating identification type 07-Not registered. To complete registration, the errors must be accepted and subsequently corrected when the corresponding information becomes available.
To minimize identification errors and obtain a correct identification of those declared, a tax identification assistance service is available on the electronic headquarters of the Tax Agency (common, on the other hand, to the informative declarations to be submitted by taxpayers), at the following link:
As of 21 September 2017, the verification service of a NIF of third parties for census purposes will return the surnames and name recorded in the Tax Agency Census associated to the NIF in question if these are similar to the surnames and names sent, even when taxpayers do not identify themselves using the personal details sent.
The personal information details of the taxpayer must be corrected with those stated in the Tax Agency to avoid identification errors in filing.
If the address of the “other party to an operation (client/supplier)” is in a non-EU country or if it is in a country in the Community, if the party declared does not have an Inter-community Operator Number (as happens with some Community end-users). If key 2 (ID NUMBER-VAT) in the “Types of Identification in the country of residence” field is marked, this field will not be compulsory.
The invoice should be reported in a single record, with a breakdown of the information corresponding to the tax rate, tax base, tax amounts accrued or borne, equivalence surcharge rate and equivalence surcharge amount in accordance with he various rates or surcharges.
Each of the companies that form part of the Group.
It must only be entered in the transactions between companies of the group when the latter has chosen the method established in article 163 series five of Act 37/1992. In these cases, the "Taxable Base at Cost" field must be completed.
The "taxable base" field is the amount referred to in articles 78 and 79 of Act 37/1992. Bear in mind that the "reduced tax amount" field should be filled in with the amount resulting from multiplying the taxable base at cost by the corresponding tax rates.
This code shall not be used for self-consumption, certain intra-Community transactions (transfers) and linked operations when there is no comparable good or service. In these cases the tax base shall be entered in the "tax base" field.
In the field "Special regime code or Importance" the value of 03 is stated.
The invoices that document these operations do not separately include the fee accrued.
Consequently, in the Register of Invoices Issued when it comes to taxable and non-exempt operations, the operation will be classified with the key “S1” and the “Total invoice amount” must be recorded, indicating zero as the taxable base and the type and rate fields will be left blank.
Optionally, the taxable base of the operation may be recorded, in which case, the rate and quota must also be indicated. In the latter case, from 1 July 2023, adjustments to the profit margin resulting from changes in the purchase price will be recorded using invoice type key AJ.
The “AJ” key will be registered with the “Special Regime or Significance Key” in the Registry Book of Issued Invoices with a value of 03. The breakdown will be at the invoice level, classifying the operation as non-exempt and using the code “S1”.
The invoice number will be indicated by a number assigned by the seller that allows for the unique identification of the adjustment, and the issue date will be the date on which it is registered. In order to avoid gaps in the numbering of invoices issued, the adjustment will be recorded using a special series.
It should be noted that the tax base, rate and passed-on rate fields are mandatory. The transferred quota field must be equal to the taxable base for the type. The “total amount” field is optional.
No data will be recorded in the block corresponding to the counterparty.
The deadline for registering the adjustment will be until the 15th of the month following the month in which the circumstance giving rise to the regularization was noted.
In the received invoices Record book, the gross tax base will be entered as zero and the total payment will be entered as the total invoice amount. It will not be mandatory to enter an amount in the “Tax Rate” and “Supported Quota” fields, while the “Deductible Quota” will be sent with zero.
Receipts of purchases from private individuals issued by the business in the special regime for used goods (REBU) and signed by the private parties can be sent using code F6: “accounting vouchers”.
Only when dealing with transactions subject to excise duties for the Canary Islands and Ceuta and Melilla (IGIC and IPSI) which are not VATable due to localisation rules. These shall not be reported when the transactions are carried out through a permanent establishment in the Canary Islands, Ceuta and Melilla.
In the field "Special regime code or Importance" enter the value 08 and record as "non-taxable" operations in the field Non-taxable amount due to localisation rules, but do not enter the details corresponding to ICIG and IPSI taxes, since these are non-VATable.
Example 1. A business owner domiciled for tax purposes in Madrid who applies the SII renders services as an attorney to a professional based in the Canaries. This provision of services is subject to IGIC and must be reported via the SII.
Example 2. A business owner domiciled for tax purposes in Madrid who applies the SII acquires a batch of merchandise in the Canaries and sells it within that territory. This is a delivery of goods situated in the Canary Islands not having been transferred to the TAI, subject to the IGIC and which must be reported through the SII.
Example 3. A business with tax domicile in Madrid who applies the SII transports a consignment of goods to the Canary Islands to make a sale in said territory:
If the seller pays the IGIC of the import, he will record this transfer of the merchandise from the Peninsula to the Canary Islands as an import (type of invoice: F5) not held with key 08. The subsequent sale located in the Canary Islands will be reported with code 08. In addition, it will record the operation as an export with key 02.
If the buyer pays the IGIC for the import, the seller will record the operation as an export with code 02.
Code 08 will not be used in the case of sales of goods transported from the Spanish mainland territory and the Balearic Islands to the Canaries, Ceuta and Melilla and acquisitions of goods in the Spanish mainland territory and the Balearic Islands originating in these territories, and these should instead be recorded as exports (special regime code: 02) and import code, respectively (type of invoice: F5).
- Please note that the territory of application comprises both the Spanish mainland territory and the Balearic Islands.
No.
Yes, in the following cases:
- in the case of operations giving rise to the obligation to issue an invoice (article 3.2 of Royal Decree 1619/2012)
- in the case of operations referred to in article 33.1 RD 1065/2007, of July 27 (amount of premiums or compensation received and compensation or benefits paid) for which there is no obligation to issue an invoice. This information should be provided annually, during the first 30 days of the January after the year to which they correspond, grouped together with respect to each of the individuals or entities with whom these operations were carried out.
For their part, invoices received by insurance entities should be sent without speciality within the general delivery terms (4 days general and 8 days in 2017).
Yes, through the field "Amounts received on real estate transfers subject to VAT" in the Register book of issued invoices.
This information shall be supplied in relation to property transfers subject to VAT, both non-exempt (sale by promoter) and exempt (second delivery and thereafter).
"Amounts received" are amounts accrued corresponding to real estate transfers.
The lessor will register the invoice issued with the special regime code "11" or "12" depending on whether the lease is subject to withholding tax or not and "13" if the invoice includes both types of lease. If the lease is not subject to withholding tax (codes "12" and "13"), the fields corresponding to the location of the property and land registry reference number should be filled in.
The tenant will be restricted to recording the invoice received with the code of Special regime “12”.
Yes, with the invoice type code F6. In the field "Special regime code or Importance" the value of 02 is stated.
Yes. The invoice type should be entered as "F4".
In the block that identifies the invoice (IDInvoice) the number and series of the first and latest invoice shall be entered.
Yes. It should be reported in a single record, with a breakdown of the overall tax base corresponding to each tax rate and the various tax rates.
This should be notified in the "Invoice type" block with the code "F3: invoice issued to replace simplified invoices that have been billed and declared' and in the block of 'Substituted information', substituted simplified invoices will be identified by the number, serial and date of issue. Identification is optional.
In the "Fiscal year" and "Period" fields, those corresponding to the settlement period in which the original simplified invoice was recorded should be entered.
Code "F3" means that VAT charged in the invoice to will not be taken into account in order to avoid duplicity with the original simplified invoice.
IMPORTANT: If a simplified invoice is paid (via the dispatch of a negative record with code "F2"), the invoice issued in replacement shall be reported with code "F1".
In the case of the invoice receiver, see FAQ 4.17.
The last day of the calendar month in which the transaction documented in the summary invoice shall be reported or, if the summary period is less than a month, on the last day in this period on which the transaction is carried out.
Example: invoice issued on 25 July 2017 documenting various deliveries of goods made on 1, 10, 15 and 20 July 2017; the transaction date is 20 July.
No. Its equivalent exchange value in euros must be stated, applying the current bank selling rate established by Banco de España at the time the transaction is accrued (art. 79 eleven Act 37/1992).
Companies operating with SII may consult both the data sent and data sent and imputed by clients and suppliers operating with the system (Declared and contrasted Record Books).
If, when consulting invoices, the limit of 10,000 invoices is exceeded in the reply, new consultations will have to be made with the last invoice obtained being identified (giving the "PaginationKey" of the request) to get the rest of the invoices.
Companies which sent dispatches during the test stage will receive their invoice contrast after May 2017.
Through the test portal in the technical information published in the SII banner of the Tax Agency webpage with the options client web service and Form.
In order for the submission to be accepted, as well as complying with the technical documentation, the only condition is that the holder detailed on the invoicing records in the books matches with the NIF (Tax ID No.) of the electronic certificate used for the submission, or alternatively that a social partnership or power of attorney are used.
Only with transactions in which it is mandatory to issue an invoice in accordance with article 3.2 RD 1619/2012 or the invoicing regulations of the country of establishment of the foreign service provider.
No.
Yes, through a social partner or representative (articles 79 to 81 of Royal Decree 1065/2007 and Order HAC/1398/2003 of 27 May)
Bear in mind that the holder of the VAT Record Book will be the representative or person with power of attorney.
The company must send to the Tax Agency Office corresponding to its tax address or to the email address: comunicacion.sepri@correo.aeat.es , the following data and the corresponding documentation:
- A document formally requesting this, written by persons with power of attorney, a signed social collaboration agreement in the allocation of taxes established in Article 92 of Act 58/2003 of 17 December, General Tax Act.
- Full name and NIF of the company (pdf format)
- Copy of the first articles in the articles of association (Making reference to the object and the scope of the company) (pdf format)
- Name and NIF of whom signs the agreement in representation of the company. If this is the representative stated in the articles of association, a certificate (in pdf format) issued by the secretary of the company on the appointment of the representative, or deed granting power of attorney (pdf format).
- Name and NIF of the person of contact
- Contact phone number
- Company address
- E-mail address
Taxpayers inscribed in REDEME during the period between 1 January and 30 June 2017 were not required to send information of the first semester of 2017.
The rest of taxpayers included in the SII were obliged to report the content of the VAT Record Books in accordance with the current legislation before 1 July 2017, as well as specific information of fiscal importance included in Form 347.
The outline or design of the invoicing records is the same for dispatches corresponding to the records of the second semester of 2017 and following, but with different validations that permit that only what is mandatory shall be declared in the traditional record books (rules prior to SII)
As previously mentioned, with the aim of facilitating the presentation, the validation outline in the mandatory fields is maintained with the following specifications for the contents of the first semester:
- Special regime code. “First half of 2017 and other invoices prior to inclusion in the SII” unless it is a lease of business premises, in which case these special regime codes must be used since this information is required in form 347.
- Transaction description: “Record of the First semester”.
- Register book of issued invoices: Apart from the type of information reported (not subject, subject and exempt or non-exempt) this must always be reported as subject and non-exempt invoice.
- Register book of received invoices:
- Accounting date: Sent date.
- Deductible fee: Label with 0.
The record with the special code “first semester 2017 and other invoices prior to the inclusion of SII" is voluntary. Thus, in order to speed up technical processing, this information could be transferred using the same codes and content as in the second semester of 2017.
In the following cases:
- An invoice is issued on the basis of a simplification authorisation for invoicing, it needs to be established that the invoice issued falls under the framework of this type of authorisations.
- The taxable party has acquired an authorisation granted in accordance with the indications of article 62.5 of the Value Added Tax Regulation, the records provided under the framework of this type of authorisations need to be identified.
In both cases, the taxable party authorised prior to the first submission of the invoicing record corresponding with one of these authorisations, must provide a copy of the authorisation in the designated section:
The record number ('RGExxxxxxxxxxxx') acquired when submitting the authorisation must be provided in the corresponding invoicing records, under the field 'authorisation record number'.
Other matters to be considered:
- When the authorisation means that the invoice number does not need to be provided, an order number must be assigned to them that allows for the unique identification of each of the invoicing records, and this number is not communicated to the recipient of the operation.
- If the authorisation was granted by an association that represents companies within a specific sector, each taxable party must submit a copy of the authorisation.
- If a taxable party has more than one authorisation, it must submit each one individually, thus obtaining a different record number for each.
When providing each invoicing record, the field 'authorisation record number' must contain the record number corresponding with the authorisation it is based on.
In cases where, for technical reasons beyond the taxpayer's control, it is not possible to carry out the provision online during the period established by regulations for each invoicing record, or when this provision cannot be completed because it is not possible to consult the previously submitted invoicing files, said provision can be made during four calendar days following the end of said period.
For these purposes, there must be evidence of such technical issues.
Invoices issued or received by the permanent establishment that correspond with its activity do not need to be registered through SII.
Invoices issued before 1 July 2017 should be recorded in the SII (immediate information sharing system) provided their tax effect is subsequent to that date.
Take the following cases, for example:
- Invoices cancelled after 1 July.
- Invoices from the special cash criteria regime paid/collected after 1 July.
- Invoices whose registration must be rectified (A4) after 1 July as a result of a tourist VAT refund.
This applies equally to taxpayers included in the SII before 1 July 2017, with respect to invoices sent and received before the inclusion date.
Rectification invoices sent and received from 1 July 2017 must be recorded through the SII in any event.
In particular, rectification invoices sent or received from 1 July 2017 which involve the rectification of tax returns or self-settlements from previous tax periods and are therefore recorded in record books for periods prior to July 2017, must be reported in the SII as they have a tax effect from their date of issue / receipt.
This applies equally to taxpayers included in the SII before 1 July 2017, with respect to invoices sent and received before the inclusion date.
Once the invoices sent are presented, the contrast or cross check process begins almost immediately. The first step is to define the invoice as contrastable or not:
- Not contrastable: this means it will never be contrasted. This will be the case when the issuer or recipient are not in the SII system. In these cases, there will be no option to contrast this information. If the invoice is not contrastable, the invoice will stay in "Not contrastable" status and you should not attempt to cross check it.
Examples: simplified invoices (where recipient identification is not required), or invoices with a counterparty that does not apply the SII (immediate VAT information sharing system).
- Verifiable: once the contrastable nature has been verified, the system checks if the information sent by one party has also been sent by the counterparty. The resulting status options are:
- If the invoice is not found, the status will remain as "not contrasted"
- If the invoice is found in the system, an additional process is carried out to cross check the information contained in both records send by both parties:
If the contrast criteria determine is a match, the invoices will be deemed "contrasted"
If they don't all match, it will be "partially contrasted". In the case of the latter, the taxpayer will be provided the non-coinciding contrast details, for review.
Exclusively for taxpayers included in the SII system (immediate supply of information on VAT), the information included in the Record books of their clients and/or suppliers pertaining to them can be consulted at any time. Therefore, this consultation will only be available when their clients and/or suppliers also apply via SII.
Information received from clients and/or suppliers will be shown in one of the following statuses:
- Contrasted: the invoice received from clients and/or suppliers has been declared by the queried taxpayer and all the contrast criteria defined have been met.
- Not contrasted: the invoice received from clients and/or suppliers has not been located in the records sent by the querying taxpayer using the unique code (issuer tax code, invoice number and date of issue).
- Partially contrasted: the unique password is a match but some of the remaining contrast criteria are not.
Both the contrast and the information received from customers and/or suppliers are for information purposes only and are independent to compliance with VAT self-assessment compliance obligations.
The taxpayers for whom the SII is mandatory during the course of the fiscal year must send the invoicing records corresponding to the operations carried out since the start of that period.
The outline or design of the invoicing records will be the same for dispatches corresponding to the records required from the date of inclusion in SII, but with different validations that will permit that only what is mandatory shall be declared in accordance with articles 63.3, 64.4 and 66.3 of the VAT Regulations.
With the aim of facilitating the presentation, the validation outline in the mandatory fields is maintained with the following specifications:
. Special regime code. “First half of 2017 and other invoices prior to inclusion in the SII” unless it is a business premises lease, in which case the special regime codes must be used since this information is required in form 347.
. Transaction description: “Record of operations during the year, prior to inclusion in the SII”.
. Record book of issued invoices:
Apart from the type of information reported (not subject, subject and exempt or non-exempt) this must always be reported as subject and non-exempt invoice.
Received Invoices Record Book.
. Accounting date: Sent date.
. Deductible fee:
- If the date of the accounting record is before 1.1.19: Label with 0.
- If the date of the accounting record is on or after 1.1.19: It will be a mandatory field in which the corresponding deductible fee must be reported
The record with the special code “first semester 2017 and other invoices prior to inclusion in the SII" is voluntary. Thus, in order to facilitate the technical development, this information can be sent with the same codes and content as those applicable after inclusion in SII.
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Full invoices, except full invoices in which it is not mandatory to fill in the VAT number of the beneficiary in accordance with the provisions of letter d) of Article 6.1 of the Invoicing Rules governing invoicing obligations, characterised by the fact that the payee is not identified (these invoices are recorded as described in FAQ 3.23).
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Simplified qualified invoices governed by articles 7.2 and 7.3 of the Regulations governing invoicing obligations, characterised by the fact that the payee is identified. These invoices will be entered with a specific note in the issued invoices record book and in the record book for received invoices.
This mark is compatible with corrected invoices registered with codes R1, R2, R3 and R4.
In cases in which, as a result of a company restructuring operation, a company in its capacity as successor must inform of the invoicing records of the succeeded company, the identification of this succeeded company must be informed. ID number + “full name or registered name”
These will be recorded in the invoices record book of the successor entity:
- Invoices received whose recipient is the succeeded company, and which are pending record and consideration for the purposes of self-assessment.
- Received invoices affected by the Special cash-based regime that are pending payment: in this case, the invoice will be reported again, specifying in the payment section, only the corresponding payment made by the successor company.
- Invoices issued affected by the Special cash-based regime that are pending collection: the invoice will be recorded again, specifying in the collection section, only the corresponding payment made by the successor company.
- Rectification invoices corresponding to operations carried out by the succeeded company.
- Refunds for VAT for travellers: (only for sales made by the succeeded company after 1-1-2019. For sales made by the succeeded company after 1-1-2019 see FAQ 3.13)
- Record of an invoice with negative amounts, corresponding to the reduction in VAT accrued in the initial operation carried out by the succeeded company.
- Additionally, a record of a new invoice in which the exempt gross tax base is informed as a result of the export.
This identifier must be used for records of invoices with amounts higher than a specific threshold, in this case 100,000,000 euros. Thus, if the record of the invoice you want to record exceeds this amount, this identifier must be marked to specify that it is not an error.
This special mark for identifying invoicing records with respect to those that meet the Record book delivery term (invoices issued, received or certain intra-EU transactions) has given rise to difficulties, and can only be applied in cases that have been valued: when the taxpayer cannot ascertain with certainty the change in condition to a large company or the change of inspection powers, or because the registration request for monthly refunds is after the first day of the period in which the registration takes effect.
This field can be used for any content. The purpose of this field is for taxpayers who so wish to use it as they would have used the former Registry books
For example: to include the accounting record number.
As of January 1, 2021, at the end of the transitional period, the United Kingdom will effectively leave the EU. From this date, the United Kingdom will be treated as a non-EU country for VAT purposes, with the following particularities:
- The Withdrawal Agreement ensures that movements of goods that began before the UK's withdrawal from the EU are completed in accordance with the Union rules in force at the time starting the movement.
- The withdrawal agreement includes a Protocol for Northern Ireland, which for VAT purposes will remain part of the EU in respect of supplies of goods . To do this, the United Kingdom will create a specific VAT NIF (NVAT) with the prefix XI for the subjects that can benefit from said Protocol.
As a consequence of the above:
- As of January 1, 2021, those that begin with GB will not be accepted as VAT NIF (NVAT). However, exclusively during the month of January 2021, VAT NIF (NVAT) starting with GB will be accepted for operations carried out previously.
- To register identification numbers beginning with GB, "IDType¹" keys other than 02 must be used.