Tax Agency: Frequently Asked Questions. General issues

They shall be recorded with the Special regime code “07”.

Additionally, at the moment of the collections/ payments corresponding to the operations under the RECC are carried out, the following fields will have to be stated:

Payments received: date of collection, paid amounts, means of collection used, bank account or means of collection used.

Payments: payment date, paid amounts, used means of payment, bank account or means of payment used.

The average payment/charge will be made with one of the following:

01: Transfer

02: Check

03: No charge/payment will be made (deadline for accrued interest / enforced accrued interest in involuntary bankruptcy)

04: Other means of collection/ payment

05: Direct debit.

Information on these operations will be supplied in the general periods as if the special regime had not been applied to them, without prejudice to completing the information on total collections or payments in the corresponding register at the time when they are made (by sending the information about the invoice with the single key for the original invoice).

To register an invoice sent by a supplier that applies the RECC, first register the A0 invoice in the Book of received invoices and then send another request with the payment supply. 

In the case of invoices issued before SII is applied, see question 2.43

The 31st of December of the year following the one in which the operation was carried out as it is the accrual date. The subsequent payments received will not generate any account entry.

In the "Payment/Collection Method" the value to be entered is 03.

The 31st of December of the year following the one in which the operation was carried out as it is the accrual date. The subsequent payments made will not generate any account entry.

In the "Payment/Collection Method" the value to be entered is 03.

Yes, taking into account the general accrual basis, without prejudice to collection data requirements.

The bill issued on 1 August 2017 should be recorded within 8 days (i.e. by 11 August). When the invoice is entered into the Issued Invoices Record Book, the Special regime code "07" shall be entered.

Within four calendar days after the invoice has been paid, the information should be sent to the register of payment of issued invoices together with the identification number of the original invoice: date of collection, paid amounts, means of collection used, bank account or means of collection used.

In the case of Record Books of charges and payments, communication type A1 "Modification of invoices / records (recording errors)" shall not be used, since the initial charge or payment cannot be unequivocally identified.

The modification shall be made by sending the charge or payment subject to cancellation with the negative amount

The notification of collections and payments corresponding to the operations under the Special cash-accounting regime must be carried out in a period of four calendar days from the collection or payment.