FAQs

Yes. There is an obligation to issue an invoice, (articles 2 and 3 RD 1619/2012, which regulates billing obligations), this must be registered, indicating the taxable base (exempt or non-taxable amount), and the corresponding exemption code (E1 E2 E3 E4 E5 E6) or the value that indicates that it is a non-taxable operation (N1 N2).

If the columns “VAT Rate” and “Output VAT Rate” are entered, these will be zero. The amounts included in the “Total invoice” column will match those in the “Taxable base” column.

In order to comply with articles 40.1, 47.2, 51 quater and 61.2 of RIVA and article 9.4 of Order HAC /773/2019, the activity to which the entry corresponds will be distinguished. For this purpose, the "Type" of activity will be recorded in 1 alphanumeric position with the corresponding key according to:

1. ACTIVITIES INCLUDED IN THE IAE (regardless of whether or not the tax rate has to be paid)
2. ACTIVITIES NOT INCLUDED IN THE IAE
3. ACTIVITIES NOT STARTED
4. LESSORS OF PROPERTIES NOT INCLUDED IN THE PREVIOUS CODES.

In 2 alphanumeric positions the "Subtype" that corresponds to types A and B according to:

A:

• 01: Property lessors
• 02: Independent livestock
• 03: Other business activities not included in the two previous subtypes
• 04: Professional activities of an artistic or sporting nature
• 05: Other professional activities

B:

• 01: Agricultural activity
• 02: Dependent livestock activity
• 03: Forestry activity
• 04: Mussel production in rafts
• 05: Fishing activity, except production of mussels in rafts

And the "IAE Group or Heading" corresponding to the activity to which the entry refers in 4 alphanumeric positions (https://www.agenciatributaria.gob.es/static_files/common/internet/html/buscadorActividades.html).

For example, in the operations of a hardware store, "A036533" will be recorded, which indicates an operation carried out by a commercial business activity subject to IAE for "retail trade of household items, hardware, decoration."

The content of the Invoice Type column may have one of the following values:

"F1": Invoice in which the recipient is identified (articles 6, 7.2 and 7.3 of RD 1619/2012).

"F2": Invoice without identification of the recipient articles 7.1 and 6.1.d) RD 1619/2012.

"F3": Substitute invoice without a negative annotation that cancels the simplified invoices it replaces. Only those obliged parties that register invoices replacing simplified invoices will use this type.

"F": Summary entry of invoices.

"R1": Rectifying Invoice (Error based on law and Art. 80 One Two and Six LIVA).

"R2": Rectifying Invoice (Art. 80.three, due to bankruptcy).

"R3": Rectifying Invoice (Art. 80.four, for bad debt).

"R4": Rectifying Invoice (Other).

"R5": Rectifying Invoice in simplified invoices and invoices without recipient identification.

"SF": Seat without obligation to issue an invoice. In the case of the VAT book, this value cannot be used.

"DV": Seat for Refund under Travelers Regime or its modification. Entries of this type will only be considered for VAT purposes; it will be necessary to enter 02 in the "Operation Key" column and the "Tax Base" with a negative sign.

"AJ": Entry to make periodic adjustments that reflect the corresponding accrued tax included in the tax settlement. This type can only be used by those liable for VAT in certain special regimes (Travel Agencies -REAV- and Used Goods -REBU-) in which the tax base of the tax will be constituted by the profit margin.

The issuer must register the invoice with the key F1 and it will be registered by assigning the invoice a sequential number that cannot be the same as another already registered with the same date and issuer, and the column containing the registration number assigned to the presentation in the registry of the authorization agreement that covers that registration will be completed.

Before making the entry in the registry book, in order to identify these invoices through their series, the taxpayer who has obtained an authorization granted in accordance with the provisions of article 62.5 of the Value Added Tax Regulations must send a copy of the authorization in the procedure of the electronic headquarters of the Tax Agency provided for providing it.

 When an invoice is entered into the register under an authorisation for simplification of invoicing or authorised registration systems in accordance with the provisions of article 62.5 RD 1624/1992 ( RIVA ), must be identified in the corresponding book, recording as a series the registration number of the authorization (“RGE#############”) obtained by electronically submitting said authorization at the electronic headquarters of the Agency

In the operation key field, the value 08 will be entered and will be noted with operation qualification N2 Amount not subject to localization rules.

These are operations similar to deliveries of goods (also known as "external" self-consumption) that must be recorded in the Register of Issued Invoices. The recipient will be the beneficiary of the free good or service.

The supplier will register the invoice in the Record Book of Issued Invoices, entering zero in the columns “Type of VAT ” and “Output VAT Quota” and identifying the exempt operation key with E2 The amounts that are included in the “Total invoice” column will coincide with those corresponding to the “Taxable base” column.

 The client must be identified - if foreign - by means of the "Country Code" and the keys 3 "Passport", 4 "Official identification document issued by the country or territory of residence", 5 "Certificate of residence" or 6 "Other supporting document" in the "Type ( NIF recipient)" column.

Yes, although simplified invoices do not include the fee charged separately (except those that are qualified – art. 7.2 and 3 Billing Regulations), in the Record Book of invoices issued the columns Tax Base, Type of VAT and Output VAT Quota are mandatory. Therefore, the Output VAT Rate field must be equal to the Tax Base by the VAT Type.

Both can coincide unless, among other transactions, intra-Communitary aquisitions of goods or services or other internal investment operations are carried out by the taxpayer (these transactions should only be recorded in the received invoices record book).

One of these will be identified as the recipient. In the event of a different percentage of participation in the operation, that with the largest participation.

• Invoices are issued on the same date. They are, therefore, DAILY summary entries.
• The identification of the recipient is not mandatory.
• The accrual of the documented operations will have taken place within a same calendar month.

In the 2022 financial year, these operations during the months of July to December are recorded as any subject operation with an S1 operation rating and a 5% rate.

Boxes 01 and 03 include the tax bases and accrued rates corresponding to electricity supplies invoiced at a rate of 5%.

In the event that in the same period there are operations at the rate of 4% and 5% simultaneously , the sum of the BI corresponding to both rates will be included in box 01, the sum of the instalments corresponding to the two rates will be included in box 03 and the rate corresponding to the higher instalment will be indicated in box 02.

In fiscal year 2023, these operations are recorded as subject operations with an S1 operation rating and a rate of 5%.

 Boxes 153 and 154 include the tax bases and accrued quotas corresponding to operations invoiced at the 5% rate.

If the operations taxed at 5% carry a surcharge, the taxable bases and rates corresponding to the operations taxed with the equivalent surcharge rate of 0.62% will be included in boxes 16 and 18 of form 303.

In the event that a single self-assessment must simultaneously include transactions at the equivalent surcharge rates of 0%, 0.5% and 0.62%, the sum of the BI corresponding to all rates must be included in box 16 of form 303, the sum of the instalments corresponding to all rates must be included in box 18 of form 303, and the rate corresponding to the highest instalment must be indicated in box 17 of form 303.

In the case of clients that are Spanish companies, the supplier or service provider will register the invoice in the Record Book of Issued Invoices, entering in the columns “Type of VAT ” and “VAT Rate impact” zero.

The amounts included in the “Total invoice” column will match those in the “Taxable base” column. In the operation rating column, the value S2 must be indicated. They will be included in box 122 of the form.

 In the case of clients that are community companies with NIF -VAT, the supplier or service provider will record the invoice data in the Record Book of Issued Invoices, recording in the classification of the operation the key N2 “Amount not subject to location rules”. In the event that the client is a businessman established in another Member State, he or she will be identified with identification type 02 “NIF-IVA”. They will be included in box 59 of the form.

In the 2022 financial year, invoices documenting deliveries of medical supplies at zero rate, so that they appear duly included in Pre303, are recorded in LRFE , indicating 02 as the special regime code, indicating the taxable base and exemption cause E6.

In the 2023 fiscal year, invoices issued that document taxable and non-exempt transactions in which the zero rate is applied are recorded in the LRFE , indicating 01 as the special regime code, type of operation S1 and completing the corresponding taxable base and the rate 0.00 and transferred quota 0.00.

In cases where there is an equivalence surcharge, the rate 0.00 and the rate 0.00 will also be indicated in the surcharge section. The tax bases and rates corresponding to the operations taxed with the equivalence surcharge rate of 0.00% must be included in boxes 16 and 18 of form 303.

In the case of cash register sales in which the customer has not been identified, the NIF may appear without content, but in such case the "Recipient Name" column will state SALES TO FINAL CONSUMER.

In the event that collection is delayed, no registration modification must be made since the accrual occurs when payment is due, regardless of when it is made (except in operations to which the special cash basis regime is applicable).

If payment is made in advance of the scheduled date, the supplier or service provider must:

• register the issued invoice as a result of the payment received using the general key F1
• modify the initial record made with key 15, reducing the gross tax base and the total amount in the amounts charged in advance. If the advance payment were for the total amount, the record will be zero.

The invoices issued that document these deliveries of goods will be registered in the LRFE , indicating 02 as the special regime code, indicating the taxable base and exemption cause E6. They will be included in box 60 of form 303.

The supplier will register the invoice in the Record Book of Issued Invoices, entering zero in the columns “Type of VAT ” and “Output VAT Quota” and identifying the exempt operation key with E5. The amounts included in the “Total invoice” column will match those in the “Taxable base” column.

 The community client will be identified with identification type 02 “ NIF -VAT”.

There is an obligation to issue an invoice, (articles 2 and 3 RD 1619/2012 that regulates billing obligations) this must be registered, and must indicate the tax base “Type of VAT ” and “Output VAT quota, the operation key and its classification as S1 , as well as the type of invoice that is being registered.

The amounts included in the “Total invoice” column will coincide with the sum of the corresponding amounts in the “Tax base” and “Output VAT quota” columns, in general.

Technically, the book import service considers that a taxpayer is on a pro rata basis when it registers an invoice with exemption code E1 and also when an exempt transaction is registered with code E6 and the transaction cannot be identified as an exempt transaction with the right to deduction. such as intra-community deliveries of goods (code E5 and NIF VAT Intra-community) or exports (code E2 and special regime code 02. Exports).

Activity in OSS.17

The new code 17, in force since July 1, 2021, will be used to register invoices that document operations subject to VAT Spanish or that of another Member State, for which the party obliged to Your registration has been subject to one of the special regimes provided for in Chapter XI of Title IX of the LIVA :

• Regime outside of the European Union.
• Regime of the European Union.
• Import Scheme (IOSS).

 Activity in equivalence surcharge.18

 Special regime activity in agriculture, livestock and fishing.19

These new keys have been included to record the operations of taxpayers in RERE and REAGYP who do not have to submit form 303 but DO keep record books and must include their operations in Personal Income Tax under the direct estimate regime. If the taxpayer has other activities under the general VAT regime, it will allow us to distinguish the activities that should not be included in model 303.

In relation to the provision of services included in the taxable base of an import, the exemption of article 64 LIVA occurs, specifically, any taxpayer who provides a service included in the taxable base of an import is exempt from paying taxes on the import.

 These operations are declared in box 60 of exports and similar, and to do so they must be registered indicating 02 as the special regime code, indicating the amount in the tax base and E6 as the cause of exemption.

These are transactions treated as supply of goods (also referred to as "internal" supply), which should be recorded in the Issued Invoices Record Book and the Received Invoices Record Book. In both cases the identity of the invoice issuer is the same as the recipient.

In the event that the collection of a work certification whose recipient is a Public Administration is delayed, when it has been registered with code 14 “Invoice with VAT pending accrual” for not If total or partial receipt of the work has still occurred, a registry modification will have to be made with communication type A1, recording the new expected collection date as the operation date and the settlement period corresponding to it.

If the payment for the work certificate is made in advance with respect to the scheduled date, the issuer must:

• register the issued invoice as a result of the payment received using the general operation codes.
• modify the initial record of the building certificate made with code 14, reducing the gross tax base and the total amount by the amounts paid in advance. If the advance payment is for the total amount, the record is set to zero.

• 01: General regime operation.
• 02: Export.
• 03: Operations to which the special regime for used goods, works of art, antiques and collector's items applies.
• 04: Special regime for gold investment.
• 05: Special scheme for travel agents.
• 06: Special regime group of entities in VAT (Advanced Level)
• 07: If the operation is affected by the special regime of the cash criterion, in which case, in addition to recording the value 07 in the "Operation Code" column, the information corresponding to each collection, partial or total, will be recorded in the group of columns called "Collection", taking into account that in the "Means Used (Collection)" column the value that corresponds to the following will be recorded:
  • 01: Transfer
  • 02: Check
  • 03: No charge (accrual deadline, 31-12 of the year following the date of operation / forced accrual in bankruptcy proceedings)
  • 04: Other means of collection
  • 05: Direct debit

  Refunds of amounts collected will be recorded as collections of the invoice corresponding to the operation but with negative amounts, regardless of whether, where appropriate, another invoice rectifying the previous one should be issued.

• 08: Transactions subject to the IPSI / IGIC (Tax on Production, Services and Imports / General Indirect Canary Islands Tax).
• 09: Billing for services provided by travel agencies acting as intermediaries on behalf of and for the account of others ( DA .4 RD 1619/2012)
• 10: Collections on behalf of third parties of professional fees or rights derived from industrial property, copyright or others on behalf of its partners, associates or members carried out by companies, associations, professional colleges or other entities that perform these collection functions.
• 11: Business premises leasing operations subject to withholding.
• 12: Business premises leasing operations not subject to withholding.
• 13: Business premises leasing operations subject and not subject to withholding.
• 14: VAT invoice pending accrual on certifications of works whose recipient is a Public Administration.
• 15: Invoice with VAT pending accrual in successive tract operations.
• 17: Operation covered by one of the regimes provided for in Chapter XI of Title IX ( OSS and IOSS )
• 18: Operations of activities included in the Special Equivalence Surcharge Regime (RERE)
• 19: Operations of activities included in the Special Regime for Agriculture, Livestock and Fisheries (REAGYP)
• When books are kept together, they must always be filled out.