FAQs

In April 2022, a new version of the help service for the completion of the aforementioned form was made available to Value Added Tax taxpayers, who are obliged to file form 303, available to taxpayers who keep their record books in computerised format.

This new service involves the automatic completion of settlement data and additional information for taxpayers who are not in SII and who keep their books in computerised format according to the format established by the Tax Agency.

The new Pre303 service will be available and can be used to submit the self-assessment for the first quarter of 2022 and subsequent quarters.

From 2022 the Pre303/LSI service will be offered to taxpayers who file form 303, keep their registry books in electronic format, and have a quarterly periodicity, with the exception of those who are included

• in SII
• under the simplified VAT regime
• under the gold investment gold scheme

Using the form available at the e-Office for filing Form 303

Tax Agency:VAT

Tax Agency:PRE 303 (Help service Form 303)

The taxpayer has access to the import of books from the Settlement section.

The taxpayer must keep the books in computerised form according to the format published by the Tax Agency so that the system can calculate the amounts to be included in each box.

The log books must be in the Excel format available at:LSI

If you do not have a computer application to generate them, you can create them using the following template:

Template

When the taxpayer enters the form to fill in the form, when he/she reaches the settlement page, he/she must click on the Register Books button.

The system asks the taxpayer to identify his Excel file containing the taxpayer's ledgers for his economic activity(ies).

The ledger is unique for the whole financial year, so that the data for all the periods of the financial year are recorded in the same file.

In other words, when completing Q1/303, the ledger contains data on invoices registered in Q1, when completing Q2/303, the ledger contains data on Q1 already submitted and Q2 to be prepared and submitted after import, when completing Q3/303, the ledger contains data on Q1 and Q2 already submitted and Q3 to be prepared and submitted after import, and finally, in Q4, the ledger contains invoices for the whole year, without prejudice to completing the corresponding quarter on import according to the period, i.e. in this case Q4/303.

The information contained in the Register Books of VAT imported will be kept in the systems of the Tax Agency and, if you have opted for joint bookkeeping, you will be able to reuse them when filing forms 100 and 130.

Importing a new Register Book will delete the information existing in the form at that time.Once the self-assessment has been submitted, the Register Book can be imported again in order to submit a complementary one.

It will be possible to see if there has been any incident in the import so that the taxpayer can proceed to correct it.

So when the taxpayer returns to form 303, the boxes are filled in according to the data recorded in the books.

The economic data contained in Pre303 derived from the import of books cannot be modified by the taxpayer. If it is necessary to change or adjust any data, it will be necessary to rectify the record in the file and import again to adapt the amounts to the reality of the taxpayer's economic activity.

Regarding the census data related to the tax, which the taxpayer displays in the VAT Census Window and in the identification data section, they can always be modified through access to My VAT Census Data in order for them to have an effect on the census.

The "Transaction Date" column in the Issued Invoices Record Book must be filled in when the transaction date is different to the invoice issue date.

The "Transaction Date" column in the Issued Invoices Record Book must be filled in when the transaction date is different to the invoice issue date and this is stated in the same.

Example:Company A sells goods to another company on 20 March 20XX, documenting the transaction in an invoice dated 10 April 20XX.Do I have to register both dates?

The "Invoice issue date" (10 April 20XX) and the "Transaction date" (20 March 20XX) shall be entered and the fiscal year 20XX period Q1 shall be identified.

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).

Enter the date of the most recent operation documented in the summary invoice.

Example:invoice issued on 25 July 20XX documenting various deliveries of goods made on 1, 10, 15 and 20 July 20XX;the transaction date is 20 July.

They will be identified with the NIF (except in the case of foreigners).

In the case of the Register of Invoices issued, in the case of simplified invoices in which the customer has not been identified, the NIF may be entered without content, but in this case the column "Name of recipient" shall contain the entry VENTA POR CAJA (SALE BY CASHIER).

When the customer or supplier does not have a NIF assigned in Spain, the identification number assigned by their country will be registered with a maximum of 20 alphanumeric characters.

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 column "Country Code" enter the country code of the client or supplier, according to the ISP 3166-1 alpha 2 code.It will not be mandatory if the identification type is 02.

Where the address of the customer/supplier corresponds to a non-EU country, or in the case of an EU country, where the declared party does not have an Intra-Community Operator Number (as is the case for some EU end-consumers)It will not be mandatory if the identification type is 02.

When there has been a material error in the invoice (any of the requirements stipulated in article 6 or 7 of the Invoicing Regulations have not been met), a well-founded error of law, an incorrect determination of the amount charged or any of the circumstances that give rise to the modification of the taxable base (art. 80 LIVA) a corrective invoice must be issued, which will have a special series.

The issuance of the rectification invoice can be made by replacement or differences.

• When the rectification is due to "replacement” it must be notified and the amount of the rectification also stated.
• When the rectification is due to "differences” the amount of the rectification must be entered., whatever their sign.

Example:an invoice with a taxable amount of €1,000 and a tax liability of €210 should be corrected by €800 and €168 respectively):

• Substitution:2 invoices must be registered, the erroneous one with negative amounts and the corrective invoice (one invoice with taxable amount -1.000 € and tax liability -210 €, another corrective invoice with taxable amount 800 € and tax liability 168 €).
• By differences:1 invoice should be registered in which the rectified amount is directly reported (an invoice with taxable amount -200 € and quota -42 €).

De acuerdo con el último párrafo del artículo 63.4 del Real Decreto 1624/1992 ("Igualmente será válida la anotación de una misma factura en varios asientos correlativos cuando incluya operaciones que tributen a distintos tipos impositivos"), si una factura contiene datos a distintos tipos de IVA/Recargo equivalencia, se incluirá una línea por cada tipo, desglosándose los importes correspondientes a la base imponible, cuota repercutida o soportada, cuota recargo de equivalencia y cobros/pagos en el caso de operación con criterio de caja, repitiendo el resto de datos comunes ("Fecha Expedición", "Fecha Operación", Identificación de la Factura, Número de recepción en el caso del Libro registro de facturas recibidas, “NIF Destinatario” / “NIF Expedidor”, "Nombre Destinatario/Expedidor", "Tipo Factura" y "Clave Operación").

The "Total Invoice", although unique to the invoice, is not considered to be common to all lines of the invoice.In the case of multi-line invoices, each line should be treated as one entry, so that when the total amount is reported, it should be the amount corresponding to each entry, which in the case of multi-line invoices will be the total amount of each line.

That is, in the case of multi-line invoices, the "Invoice Total" column of each line must contain the subtotal of that line:

"Total Invoice" = "Taxable Base" + "Input VAT Quota" + "Eq. Surcharge Quota".

Example:invoice issued on 25 April, with a taxable base of 10,000 euros, applying a rate of 10% to 2,000 euros and the rest at 21% (in the example, only the columns with content are shown).

Similarly, in the columns "Eligible Income" and "Deductible Expense" the subtotal of each line shall be entered, so that the accumulation of the data entered in these columns is the total amount of the eligible income or deductible expense of the invoice;it is, in short, equivalent to if it had been recorded only once.

In the case of a transaction subject to the Cash Basis Special System, the columns "Financial Year" and "Period" shall not be considered as common data and in each line the value corresponding to the "Date" of Collection/Payment of each line shall be entered.

Yes.In the section that identifies the invoice, the series and number of the first and latest invoice should be entered.

Yes.It shall be recorded with one line for each rate, with a breakdown of the amounts as indicated in the question "How to record an invoice issued or received which includes several tax rates".

If, after a simplified invoice has been issued and registered, a full invoice must be issued to replace it, either of the following two forms of registration are permitted:

1. Double entry:
   1. A negative entry in the simplified invoice and
   2. Entry in the full invoice that replaces it.
2. Make a single entry for the complete invoice by entering the value "F3" in the field "Invoice type", which means that the VAT charged on this invoice is not cumulated with the accrued VAT.In other words, a substitute invoice is recorded without a negative account entry that cancels out the simplified invoices it replaces.

Yes, if you have opted for the joint keeping of the Register Books of VAT and IRPF.The new design of the standardised electronic format (LSI x VAT and Personal Income Tax Common Format v 3.X.xlsx) allows for the joint keeping of VAT and Personal Income Tax Books.

In the register of invoices documenting these transactions, the amount charged must be included separately.Operation key 03 05 09 as appropriate.

Consequently, in the register of invoices issued in the case of taxable and non-exempt transactions, the "Invoice total" must be entered, filling in the corresponding data on the taxable base (margin in code 03 05), rate and tax liability.

In the register of invoices received, the taxable base, rate and amount shall be entered with the corresponding amounts, and the total amount of the consideration shall be entered as "Invoice total".The "Amount deductible" will be zero.

Among the objectives pursued by Order HAC/773/2019, of 28 June, which regulates the keeping of record books for Personal Income Tax, is to reinforce and specify the possibility that these books may be compatible, with the necessary additions, as a tax book for taxes that so provide.

Specifically, as indicated in Article 12 of the aforementioned Order, the Personal Income Tax records may be compatible with those required for Value Added Tax under the terms of Article 62.3 of the Value Added Tax Regulations.

Therefore, joint bookkeeping does not have additional requirements to those of separate bookkeeping, but is an objective pursued with the aim of reducing the formal obligations of the group of taxpayers obliged to keep records of their economic activities.And to provide them with a simple and efficient system to help them fill in the forms, both for indirect taxes (303) and direct taxes (130,100) related to books.

The withholding of IRPF affects the amount of the payment or collection, but does not affect the "Total Invoice". Thus, in an invoice issued, the amount of the column "Invoice total" will coincide with the sum of the columns corresponding to "Taxable base" plus the "Recovered VAT quota" and "Equivalence Surcharge quota". In the cases of consideration for a professional activity provided for in Article 95 of the Personal Income Tax Regulations, withholding shall also be made from the full income paid in accordance with the provisions of said article, which shall be shown in the columns "Personal Income Tax Withholding Rate" and "Personal Income Tax Withholding Amount".

For example, if an invoice is issued for a taxable amount of 200 € with a VAT at 21% and personal income tax withheld at 15%, what will be the "Total Invoice"?

Then the "Total Invoice" will be €242, although the recipient of the invoice has to pay €30 to the Tax Agency for personal income tax withholdings on behalf of the sender of the invoice and has to pay €212.

Yes, because the layout is unique for the two Register Books, and, if the column does not apply, it will be left without content, but respecting the column.

If the choice is made to keep unified books for both taxes, all columns (as appropriate to the data to be recorded) must in any case be completed.

If separate filing is chosen, the columns exclusive to the other tax should be left blank and all other columns should be filled in.

The exclusive IRPF columns are Income Concept, Computable Income, IRPF Withholding Type and IRPF Withheld Amount in the register book of income/invoices issued and Expense Concept, Computable Expense, IRPF Withholding Type and IRPF Withheld Amount in the book of expenses/invoices received.

Yes, the new design can be used for earlier periods (backwards compatible).

In order to know how to enter the new columns in previous tax years, it should be noted that the content changes introduced by the new design of the electronic format of the register books are as follows:

1. New exclusive fields for the VAT oriented towards the automatic preparation of form 303 by importing VAT registration books.
2. New common fields among which the modification of the identification of the economic activity carried out stands out, aimed at standardising the codification of the classification of economic activities, which had been differing between different models.This will also imply a gradual implementation of this standardised coding in the VAT, Personal Income Tax and Census forms.

For personal income tax, the columns corresponding to the new VAT-only fields can be left empty.But the columns "Code" and "Type" of Activity common to VAT and personal income tax.must be recorded in accordance with the corresponding validation;

At least one stock change entry should be made at the end of the fiscal year (closing stock) compared to the first day of the fiscal year (opening stock) to the appropriate entry in the stock ledger depending on the change:

• Increase:Entry in the Sales and Receipts Register under the concept "I06" (Change in stocks - increase in closing stocks).

• Decrease:Entry in the Purchase and Expenditure Ledger under concept "G02" (Change in stocks -decrease in closing stocks-)

Taking into account that the VAT share of this entry should be 0.00.

The obligor, for the purposes of calculating the quarterly instalment payment of personal income tax, may choose to make a variation entry at the end of each quarter with respect to the first day of the quarter.