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Specific Issues - Special Regime for Travel Agencies
In the "Special Regime or Importance Code" field for Issued Invoices Record Books value 05 is entered.
Liable and non-exempt transactions should be classified as such, with the code "S1". The fields taxable base (margin), rate and chargeable amount are mandatory.The chargeable amount field must be equal to the taxable amount times the rate.The "total amount of the invoice" must also be entered.
In the case of exempt transactions, where the exemption code is identified, the code "E6" should be entered. The total amount of the consideration shall be entered in the fields "total invoice amount" and "exempt taxable amount".
In the event that the invoice issued refers to both special and general regime operations, both codes (01 and 05) shall be reported, indicating code 05 as the first code and entering the taxable base, rate and chargeable amount fields for both operations.In the total amount field, the amount corresponding to the total amount of the transactions shall be entered .
In the "Special Regime Code or Importance" field for Received Invoices Record Books value 05 is entered.
In transactions carried out within the TAI, the gross tax base will be entered as zero and the total compensation will be entered as total amount of the invoice.It will not be mandatory to declare an amount in the fields "Tax Rate" and "Input Tax", while the “Amount deductible” will be sent with zero.
If later you opt for the General regime, it will be recorded as a registry rectification (A1), with assigned code 01 and informing the fields "tax base" and "input tax" and "amount deductible".
Travel agencies shall enter separately in the Invoices Issued book under special regime code "09" all operations entailing rendering services on behalf of a third party (carriage of passengers and their luggage, accommodation, restaurant service, leasing of short-term transport, museum admissions and travel insurance, inter alia).
In the case of services rendered on behalf of third parties, the "Total invoice amount" should be stated, with a gross tax base of zero and the tax payable left blank.
Mediation services should be recorded detailing the gross tax base and the tax amount charged.
Amount of services rendered for and on behalf of others (VAT included) = 2.000 Euros
Amount of mediation services (VAT included) = 1,210 Euros
Record type of operation 09:
Taxable amount = 1,000 euros
Rate = 21
Output VAT rate = 210
Total invoice amount = 3,210
This information shall be provided annually, such as with other important tax Operations during the first thirty days of the month of January following the fiscal year to which they correspond, grouped together according to each of the individuals or entities with whom these operations were carried out.
In the "Special Regime Code or Importance" field for Received Invoices Record Books value 01 is entered.
For operations carried out fully in the territory where the tax is applicable, for which the special regime for travel agents is applied, the gross tax base will be zero, and the total amount of the invoice will be the total amount of the compensation.It will not be mandatory to declare an amount in the fields "Tax Rate" and "Input Tax", while the “Amount deductible” will be sent with zero.
For operations carried out fully in the territory where the tax is applicable, for which the general regime is applied, the gross tax base, the VAT payments made and the deductible amount must be broken down.
N.B.:the use of the AJ key is pending regulatory approval, it will be enabled in the invoice type drop-down when it can be used.
The purpose of these adjustments is to calculate the difference between the actual gross margin of the travel agency and the estimated gross margin, so that the VAT registration books of reflect the taxable base and the accrued VAT to be declared on form 303 for the period.For this purpose, the travel agency may record one or more adjustments in each settlement period.
These adjustments must be identified with the type of invoice code "AJ" and the value 05 must be entered in the field "Clave Régimen especial o Transcendencia" of the Libro registro de Facturas emitidas.
The breakdown shall be at invoice level, qualifying the transaction with the key "S1".
The invoice number shall be a number assigned by the travel agency to enable the adjustment to be uniquely identified and the date of issue shall be the date on which the adjustment is recorded.In order not to cause jumps in the numbering of invoices issued, the adjustment shall be recorded using a special series.
It should be noted that the fields taxable base, rate and chargeable amount are mandatory.The chargeable amount field must be equal to the taxable amount times the rate.The field "total amount" is optional.
No data shall be entered in the counterparty block.
The deadline for recording the adjustment is the 15th of the month following the month in which the circumstance giving rise to the regularisation (discounts and rebates based on the volume of purchases or sales, cases of "under-occupancy" and "extra-occupancy", price variations conditional on the evolution of fuel prices or the hotel guarantee system, among others) is noted.
Example.In January 2023 travel agency A sells 50 three-day trips to Seville.
The total amount invoiced to each customer is 1,700 euros (including VAT).The services purchased by the travel agency "A" for the realisation of the trip (hotels, coach transport, entrance fees to museums, etc.) amounted to 1,000 euros, VAT included, of which it has received this month an invoice for 330 euros, VAT included, corresponding to two days' accommodation in hotel "B".
- The travel agency "A" shall register at LRFR the invoice received from the hotel "B" for the accommodation of 50 tourists for two days, indicating:(see FAQ 9.2)
Total amount:16,500 (50 x 330)
Tax rate:not filled in
Tax amount paid:not completed.
- "A" in respect of LRFE , shall:
Determine the taxable amount of the trips sold:
BI= (P. vta - P adq)/ 1.21
BI per passenger = (1.700-1.000)/ 1,21= 578,51 euros
- Calculate the output VAT for the trips sold:
Output VAT:BI x Type
VAT charged per traveller:578.51 x 0.21 = 121.48
- Record in the LRFE each of the 50 invoices issued, indicating:
Type of operation:S1
In May, hotel B grants travel agency A a discount of 25 euros, including VAT, for each of the rooms purchased for the trips to Seville and sold in January.
- B shall issue an amending invoice to A with the following breakdown:
Total amount of the discount:50 tourists x 2 days x 25 euros/day= -2.500 (VAT included)
-A must register in the TRF the amendment invoice received from B, indicating:
Tax rate:not filled in
Tax amount paid:not completed.
- A should not issue an amending invoice as there has been no change in the sales amount.
- As a consequence of the discount received, there is an increase in the taxable base and tax due for each of the trips sold in January:
Increase in the tax base:50/1.21= 41.32 euros
Quota increase:41,32 x 0,21= 8,68.
- A shall enter in the LRFE the increase in base and quota resulting from the discount:
Issuer invoice number:assigned by "A" (must allow unambiguous identification of the adjustment and indicate specific series)
Issue date:the date of registration (15 June 2023 at the latest)
Counterpart block:not completed.
Transaction date:not completed.
Special scheme key..:05
Taxable base:2.066 (50 x 41,32)
Charged fee:434 (50 x 8,68).