Tax Agency: Frequently Asked Questions. General issues
Skip information indexRegister book of specific Intra-Community operations
Two types of operations are exclusively registered in this book: operations referred to in article 66 of the RIVA, that is, only those that follow:
- The sending or receiving of goods to carry out the expert reports or work mentioned in article 70, section one, number 7, of the Tax Law (Law 37/1992).
- Transfers of goods and intra-community acquisitions of goods included in articles 9, section 3, and 16, section 2, of the Tax Law (Law 37/1992).
- The sending or receiving of the goods included in a consignment sales agreement of goods referred to in article 9 bis of the Tax Law.
For the operations described in points 1 and 2 above:
Code "D" is used if the declaring party is the recipient of the goods in the transaction, and "R" if the declaring party is the supplier of the goods.
If the operation is documented with an invoice, it must also be stated on the issued or received invoice record book, whichever is applicable.
When there is accrual in the operations recorded in this Book (in particular regarding operations included in the intra-Community aquisition of goods), the operation must also be recorded in the Received Invoices Record Book with code 09.
Intra-Community acquisitions of general goods and intra-Community supplies of general goods should be recorded in the Received and Issued Invoices Record Books, respectively, as indicated in the frequently asked questions "How are Intra-Community Goods Acquisitions recorded?" "How are Intra-Community Supplies of Goods recorded?".
In these cases code "D" for recipient or "R" for supplier are not to be used under any circumstances as these codes are exclusively for the booking of certain intra-Community transactions.
The operations described in point 3 are developed in FAQs 6.2 to 6.13.
The seller must register the following functional blocks with the declarant key “V”:
-
Record ID : fiscal year, period and a number assigned by the seller that allows the record to be uniquely identified.
-
Type of operation : The key in the case of the shipment of the merchandise is 01.
-
Counterpart: Customer identification. You must have a VAT NIF so the identification type is 02.
-
Deposit : warehouse address.
-
Shipping and receipt information : The value of the goods, the Member States of departure and arrival of the goods, the date of dispatch, the date of arrival, quantity and description of the goods must be recorded.
Example 1: Entrepreneur A established in the territory of application of the Tax and entrepreneur B established in Germany, with NIVA DE111111111, signed an agreement for the sale of goods in consignment in 2020, by virtue of which, entrepreneur A undertakes to deposit goods at the disposal of B in a warehouse located in Germany and managed by B . B undertakes to purchase the goods within 12 months of the goods arriving at the warehouse.
The warehouse address is (C/XXXXXXXX).
On March 1, 2021, A sends goods (10,000 units) for an amount of 10,000 euros to the warehouse located in Germany. The goods arrive at the warehouse on March 3.
The transfer of assets will be recorded as follows:
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2021
Period: 03
RegistrationId: 2021-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)
Type of operation : 01
Counterpart block:
IDtype: 02
ID: DE111111111
Tank block:
Warehouse address: (C/XXXXXXXX).
ReceptionShippingInfo Block :
Asset value: 10,000
MS departure:ES
EM arrival:DE
Expedition date: 01/03/2021
Arrival date: 03/03/2021
Quantity:10,000
Description: Assets
In the event that the buyer does not manage the warehouse where the goods are deposited, in the functional block corresponding to the warehouse, in addition to the address, the identification of the warehouse must be informed with their name and surname or company name and the identification number ( NIF-VAT).
Example 2 Entrepreneur A established in the territory of application of the Tax and entrepreneur B established in Germany, with NIVA DE111111111, signed an agreement for the sale of consignment goods in 2020, under the which, entrepreneur A undertakes to deposit goods at the disposal of B in a warehouse located in Germany and managed by C, with NIVA DE222222222 . B undertakes to purchase the goods within 12 months of the goods arriving at the warehouse.
The warehouse address is (C/XXXXXXXX).
On March 1, 2021, A sends goods (10,000 units) for an amount of 10,000 euros to the warehouse located in Germany. The goods arrive at the warehouse on March 3.
The transfer of assets will be recorded as follows:
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2021
Period: 03
RegistrationId: 2021-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)
Type of operation : 01
Counterpart block:
IDtype: 02
ID: DE111111111
Tank block:
Idtype:02
ID: DE222222222
Warehouse address: (C/XXXXXXXX).
ReceptionDispatchInfo Block:
Asset value: 10,000
MS departure:ES
EM arrival:DE
Expedition date: 01/03/2021
Arrival date: 03/03/2021
Quantity:10,000
Description: Assets
The seller must register the following functional blocks with the declarant key “V”:
-
Record ID : fiscal year, period and a number assigned by the seller that allows the record to be uniquely identified.
-
Type of operation : The key in the case of delivery of the merchandise is 03.
-
Initial expedition: fiscal year, period and identification number assigned by the seller to the record of the transfer or initial shipment of the goods.
-
Final destination : The description and quantity of the goods must be recorded, the date of operation, which will be the date on which the merchandise is removed by the buyer, identification of the purchaser with VAT NIF (identification type 02), tax base and unit price.
In addition, the seller will have to register the sale in the Record Book of Invoices Issued as intra-community delivery (see FAQ 3.6)
Example 3 : Entrepreneur B in example 1 of FAQ 6.2 acquires 5,000 units of the goods on April 5. The goods are purchased for 6,000.
Entrepreneur A will send two records, one to the LRDOI and the other to the LRFE:
Record 1 sent to LRDOI:
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2021
Period: 04
RegistrationId: 2021-02 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. Cannot match transfer record ID)
Type of operation : 03.
IDExpinitial block:
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial transfer of the goods (See example 1 of FAQ 6.2)
FinalDestinationExpRecep Block :
Description goods:XXXX
Quantity:5,000
Declared operation date: 04/05/2021.
IDtype:02
Id: DE111111111
Taxable base/value:6,000
Unit price:1.2
Record 2 in the LRFE:
Entrepreneur A will have to register the sale in the LRFE as EIB (see FAQ 3:6).
Yes. The seller must register the following functional blocks with the declarant key “V”:
-
Identification of the record: fiscal year , period and a number assigned by the seller that allows the record to be uniquely identified.
-
Type of operation: The code in the event that the 12-month period passes without acquisition of the merchandise by the initial or substitute recipient is 08.
-
Initial expedition: fiscal year, period and identification number assigned by the seller to the record of the transfer or initial shipment of the goods.
-
Final destination: The description and quantity of the goods, the date of operation, which will be the day following the expiration of twelve months following the arrival of the merchandise, tax base and unit price, must be recorded.
The seller must also register a transfer of goods in the Registry Book of certain intra-community operations.
Example 4 : Businessman B in example 1 of FAQ 6.2 does not acquire the remaining goods within 12 months (remember that in the example of FAQ 6.3 this businessman acquired 5,000 units of goods. Therefore, 5,000 units remain from the 10,000 transferred).
Entrepreneur A will send two records to the LRDOI:
Record 1 sent to LRDOI:
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2022
Period: 03
RegistrationId: 2022-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer ID or any other ID already assigned to another record)
Type of operation : 08
IDExpinitial block:
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial transfer of the goods (See example 1 of FAQ 6.2)
FinalDestinationExpRecep Block :
Description goods: XXXX
Quantity:5,000
Declared operation date: 03/05/2022
IDtype: In white
Id: In white.
Taxable base/value:5,000
Unit price:1
Record 2 sent to LRDOI:
After the 12-month period has elapsed without B acquiring the goods, a subject transfer of goods occurs, which A will have to register in the LRDOI. (See FAQ 6.1)
Yes. The seller must register the following functional blocks with the declarant key “V”:
-
Record ID: fiscal year, period and a number assigned by the seller that allows the record to be uniquely identified.
-
Type of operation: the key in the case of replacement of the initial recipient is 02.
-
Substitute for the initial recipient: identification of the substitute. You must have a VAT NIF so the identification type is 02.
-
Initial expedition: fiscal year, period and identification number assigned by the seller to the record of the transfer or initial shipment of the goods.
-
Shipping and receipt information : The quantity and description of the goods must be stated.
Example 5 : On September 6, 2021, entrepreneurs A and B in example 1 of FAQ 6.2 terminate the agreement signed in 2020. Of the 10,000 units already transferred, B had acquired 5,000 units on April 5 (See FAQ 6.3)
On the same day, September 6, 2021, A, who has a consignment sale agreement for goods signed with businessman C, with NIF DE333333333, makes available the remaining 5,000 units of the goods transferred on March 1, 2021.
Entrepreneur A will send the following record to the LRDOI:
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2021
Period: 09
RegistrationId: 2021-03 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer ID or any other ID already assigned to another record)
Operation type : 02
Initial recipient substitute block :
Idtype:02
Id: DE333333333
IDExpinitial block:
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial transfer of the goods (See example 1 of FAQ 6.2)
ReceptionDispatchInfo Block:
Asset value: In white
MS split: In white
EM arrival: In white
Expedition date: In white
Arrival date: In white.
Quantity:5,000
Description: Assets
Replacement date: 6/09/2021
Yes. The seller must register the following functional blocks with the declarant key “V”:
-
Record ID: fiscal year, period and a number assigned by the seller that allows the record to be uniquely identified.
-
Type of operation : The code in the case of returning the merchandise to Spain (peninsula and Balearic Islands) is 07.
-
Initial expedition : fiscal year, period and identification number assigned by the seller to the record of the transfer or initial shipment of the goods.
-
Final destination : The description and quantity of the goods, the date of operation, which will be the day on which the goods are returned, and the value must be recorded.
Example 6 : Entrepreneur A in example 1 of FAQ 6.2, on April 1, 2020, without B having acquired any of the transferred assets, returns the 10,000 transferred assets to the territory of application of the Tax.
Entrepreneur A will send the following record to the LRDOI:
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2021
Period: 04
RegistrationId: 2020-04 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer ID or any other ID already assigned to another record)
Type of operation : 07
IDExpinitial block:
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial transfer of the goods (See example 1 of FAQ 6.2)
FinalDestinationExpRecep Block :
Description goods: XXXX
Quantity:10,000
Declared operation date: 04/01/2021.
IDtype: In white
Id: In white.
Tax base/value: 10,000.
Unit price: In white.
Yes. The seller must register the following functional blocks with the declarant key “V”:
-
Record ID : fiscal year, period and a number assigned by the seller that allows the record to be uniquely identified.
-
Type of operation : The code in the case of shipment of the merchandise to another country is 05.
-
Initial expedition : fiscal year, period and identification number assigned by the seller to the record of the transfer or initial shipment of the goods.
-
Final destination: The description and quantity of the goods, the date of operation, which will be the day on which the merchandise is sent to the other country, tax base and unit price, must be recorded.
In addition, the seller will have to register the transfer of the goods in the Registry Book of certain intra-community operations (see FAQ 6.1).
Example 7 : On May 1, 2021, businessman A in example 1 of FAQ 6.2 sends the 10,000 units to France. Businessman B had not acquired any assets.
Entrepreneur A will send two records to the LRDOI:
LRDOI record 1.
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2021
Period: 05
RegistrationId: 2021-05 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer ID or any other ID already assigned to another record)
Type of operation : 05
IDExpinitial block:
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial transfer of the goods (See example 1 of FAQ 6.2)
FinalDestinationExpRecep Block :
Description goods: XXXX.
Quantity:10,000
Declared operation date: 05/01/2021.
IDtype: In white
Id: In white.
Tax base/value: 10,000
Unit price:1
Record 2 sent to LRDOI:
The shipment of goods from Germany to another country other than the territory of application of the Tax (whether or not it belongs to the EU) gives rise to a subject transfer of goods that must be registered in the LRDOI. (See FAQ 6.1).
Yes. The seller must register the following functional blocks with the declarant key “V”:
-
Record ID : fiscal year, period and a number assigned by the seller that allows the record to be uniquely identified.
-
Type of operation: The key in the case of delivery to a purchaser other than the initial or substitute recipient is 04.
-
Initial expedition: fiscal year, period and identification number assigned by the seller to the record of the transfer or initial shipment of the goods.
-
Final destination: The description and quantity of the goods must be recorded, the date of operation, which will be the date on which the merchandise is delivered to the new buyer, identification of the purchaser with VAT NIF (identification type 02), tax base and unit price.
In addition, the seller will have to register the transfer of the goods in the Registry Book of certain intra-community operations (see FAQ 6.1).
Example 8 : On April 1, 2021, businessman A in example 1 of FAQ 6.2, sells to businessman D, with NIF DE444444444, the 10,000 units transferred to Germany on March 1, 2021. Businessman B had not acquired any assets. There is no agreement between A and D to sell goods on consignment. The unit sales price is 1 euro.
Entrepreneur A will send two records to the LRDOI:
LRDOI record 1.
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2021
Period: 04
RegistrationId: 2021-06 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer ID or any other ID already assigned to another record)
Type of operation : 04
IDExpinitial block:
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial transfer of the goods (See example 1 of FAQ 6.2)
FinalDestinationExpRecep Block :
Description goods: XXXX.
Quantity:10,000
Declared operation date: 04/01/2021.
IDtype: 02
Id: DE444444444
Tax base/value: 10,000
Unit price:1
Record 2 sent to LRDOI :
The sale to D, with whom there is no agreement for the sale of goods in consignment, gives rise to a subject transfer of goods that must be registered in the LRDOI. (See FAQ 6.1).
Yes. The seller must register the following functional blocks with the declarant key “V”:
-
Record ID : fiscal year, period and a number assigned by the seller that allows the record to be uniquely identified.
-
Type of operation : The code in the case of destruction, loss or theft is 06.
-
Initial expedition: fiscal year, period and identification number assigned by the seller to the record of the transfer or initial shipment of the goods.
-
Final destination: The description and quantity of the goods, the date of operation, which will be the date on which the destruction, loss or theft of the merchandise occurs or is discovered, tax base and unit price, must be recorded.
In addition, the seller will have to register the transfer of the goods in the Registry Book of certain intra-community operations (see FAQ 6.1).
Example 9 : On May 1, 2021, a fire occurs in the warehouse in example 1 of FAQ 6.2. B had not acquired any of the 10,000 units transferred.
Entrepreneur A will send two records to the LRDOI:
LRDOI record 1.
Communication type: A0.
Declaring key: V
DeclaredRecordId Block
Tax year: 2021
Period: 05
RegistrationId: 2021-07 (the taxpayer will freely assign a number to each record sent that uniquely identifies it. It cannot match the transfer ID or any other ID already assigned to another record)
Operation type : 06
IDExpinitial Block :
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial transfer of the goods (See example 1 of FAQ 6.2)
FinalDestinationExpRecep Block :
Description goods: XXXX.
Quantity:10,000
Declared operation date: 05/01/2021.
IDtype: In white
Id: In white.
Tax base/value: 10,000
Unit price: 1
Record 2 sent to LRDOI:
The destruction of the assets gives rise to a subject transfer of assets that must be registered in the LRDOI. (See FAQ 6.1).
The acquirer must register the following functional blocks with the declarant key “A”:
-
Record ID: fiscal year, period and a number assigned by the acquirer that allows the record to be uniquely identified.
-
Type of operation: The code in the case of merchandise receipt is 09.
-
Counterpart: seller identification. This is a businessman identified in another Member State, so the identification type is 02 corresponding to the VAT NIF.
-
Shipping and reception information: The date of arrival, quantity and description of the goods must be stated.
Example 10: Entrepreneur A established in the territory of application of the Tax, signed in 2020 with entrepreneur B, established in Germany, with NIF: DE111111111, an agreement for the sale of goods on consignment, by virtue of which, businessman B will deposit goods in the warehouse located in the territory of application of the Tax and managed by A, so that A can acquire them at a time after the arrival of the same.
On March 1, 2021, B sends 10,000 units of good X from Germany to the warehouse managed by A, whose unit value is 1 euro. The goods arrive at the warehouse on March 3.
The warehouse address is C/XXX.
A will send the following record to the LRDOI:
Communication type: A0
Declaring key: A.
RecordID block declared:
Financial year: 2021
Period: 03
Idregistration: 2021-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)
Operation type : 09
Counterpart block:
IDtype:02
Id: DE111111111
Tank block:
Warehouse address: In white
InfoExpeditionReception Block:
Asset value: In white
MS split: In white
EM arrival: In white
Expedition date: In white
Arrival date: 03/03/2021
Quantity:10,000
Description: XXX Goods
In the event that the buyer does not manage the warehouse where the goods are deposited, the date of arrival of the goods will not have to be entered in the functional block corresponding to the dispatch and reception information.
Example 11 : Entrepreneur A established in the territory of application of the Tax, signed in 2020 with entrepreneur B, established in Germany, with NIF: DE111111111, an agreement for the sale of goods in consignment, by virtue of which, entrepreneur B will deposit goods in the warehouse located in the territory of application of the Tax and managed by a third party , so that To acquire them at a time after their arrival.
On March 1, 2021, B sends 10,000 units of good X from Germany to the warehouse managed by the third party, whose unit value is 1 euro. The goods arrive at the warehouse on March 3.
The warehouse address is C/XXX.
A will send the following record to the LRDOI:
Communication type: A0
Declaring key: A.
RecordID block declared:
Financial year: 2021
Period: 03
Idregistration: 2021-01 (the taxpayer will freely assign a number to each record sent that uniquely identifies it)
Type of operation : 09
Counterpart block:
IDtype:02
Id: DE111111111
Tank block:
Warehouse address: In white
InfoExpeditionReception Block:
Asset value: In white
MS split: In white
EM arrival: In white
Expedition date: In white.
Arrival date: In white.
Quantity:10,000
Description: XXX Goods
The acquirer must register the following functional blocks with the declarant key “A”:
-
Record ID : fiscal year, period and a number assigned by the acquirer that allows the record to be uniquely identified.
-
Type of operation : The key in the case of the acquisition of merchandise is 10.
-
Initial expedition : fiscal year, period and identification number assigned by the acquirer to the record of the initial receipt of the goods.
-
Final destination : The description and quantity of the goods, the date of operation, which will be the date on which the merchandise is removed, tax base and unit price, must be recorded.
In addition, the purchaser will have to register the purchase in the Record Book of Invoices Received as an intra-community acquisition (see FAQ 4.4).
Example 12 : Businessman A in example 10 of FAQ 6.10 purchases 5,000 units of good X on April 1 at a unit price of 2 euros.
Businessman A will send two records: one to the LRDOI and another to the LRFR.
Record 1 sent to LRDOI:
Communication type : A0
Declaring key : A
RecordID block declared:
Financial year: 2021
Period: 04
Idregistration: 2021-02 (the taxpayer will freely assign a number to each record sent that uniquely identifies it.)
Type of operation : 10
IDExpinitial block:
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial receipt of the goods (See example 1 of FAQ 6.10)
FinalDestinationExpRecep Block :
Description goods: Good XXXX
Quantity:5,000
Declared operation date: 04/01/2021.
IDtype:Blank
Id: In white
Tax base/value: 10,000
Unit price:2
Record 2.
The businessman must register the AIB in the LFRR. (see FAQ 4.4).
The acquirer must register the following functional blocks with the declarant key “A”:
-
Record ID : fiscal year, period and a number assigned by the acquirer that allows the record to be uniquely identified.
-
Type of operation : The code in the case of withdrawal of the merchandise by the seller is 11.
-
Initial expedition : fiscal year, period and identification number assigned by the acquirer to the record of the initial receipt of the goods.
-
Final destination : The description and quantity of the goods, the date of operation, which will be the day on which the goods are returned, the value and the unit price, must be recorded.
Example 13 : In example 10 of FAQ 6.10, on May 1, businessman B returns 2,000 units of good XXX to Germany.
Entrepreneur A will send the following record to the LRDOI:
Communication type : A0
Declaring key : A
RecordID block declared :
Financial year: 2021
Period: 05
Idregistration: 2021-03 (the taxpayer will freely assign a number to each record sent that uniquely identifies it.)
Operation type : 11
IDExpinitial Block :
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial receipt of the goods (See example 1 of FAQ 6.10)
EndDestinationExpRecep Block :
Description goods: Good XXXX
Amount: 2,000
Declared operation date: 05/01/2021.
IDtype:Blank
Id: In white
Tax base/value: 2,000
Unit price: 1
The acquirer must register the following functional blocks with the declarant key “A”:
-
Record ID : fiscal year, period and a number assigned by the acquirer that allows the record to be uniquely identified.
-
Type of operation: the key in the case of destruction or disappearance is 12.
-
Initial expedition : fiscal year, period and identification number assigned by the acquirer to the record of the initial receipt of the goods.
-
Final destination : The description and quantity of the goods, the date of operation, which will be the date on which the destruction or disappearance of the merchandise occurs or is discovered, tax base and unit price, must be recorded.
Example 14 : In example 10 of FAQ 6.10, on June 1, 3,000 units of good XXX disappear
Entrepreneur A will send the following record to the LRDOI:
Communication type : A0
Declaring key : A
RecordID block declared :
Financial year: 2021
Period: 06
Idregistration: 2021-04 (the taxpayer will freely assign a number to each record sent that uniquely identifies it.)
Operation type : 12
IDExpinitial Block :
Financial year: 2021
Period:03
InitialExpId:2021-01
This block must match the DeclaredIdregistration of the registry corresponding to the initial receipt of the goods (See example 1 of FAQ 6.10)
EndDestinationExpRecep Block :
Description goods: Good XXXX
Amount: 3,000
Declared operation date: 06/01/2021.
IDtype: In white
Id: In white
Tax base/value: 3,000
Unit price: 1.