FAQs
Skip information indexRecord book of invoices issued (VAT) and sales and income (IRPF)
- 01: General regime operation.
- 02: Export.
- 03: Operations to which the special regime for used goods, art objects, antiques and collectibles 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 entering the value 07 in the "Operation Key" column, the information corresponding to each collection, partial or total, in the group will be entered. of columns called "Collection", taking into account that in the column "Means Used (Collection)" the value that corresponds between:
- 01: Transfer
- 02: Check
- 03: Not charged (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 receipts from the invoice corresponding to the operation but with negative amounts, regardless of whether, where appropriate, another invoice correcting 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: Invoicing of services provided by travel agencies that act as mediators in the name and on behalf of others ( DA .4 RD 1619/2012)
- 10: Collections on behalf of third parties of professional fees or rights derived from industrial, author or other property on behalf of their partners, associates or collegiate members made by companies, associations, professional associations 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 Fishing (REAGYP)
- When the books are kept together they must always be filled out.
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 there is an advance payment in the collection of the work certification 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.
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 relation to the provision of services included in the tax base of an import, the exemption of article 64 LIVA occurs, specifically, any taxpayer who provides a provision of services included in the tax base of an import, is exempt as it is already taxed 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 as a cause of exemption E6.
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
Activity under special regime of agriculture, livestock and fishing.19
These new codes have been included to register the operations of taxpayers in RERE and REAGYP who do not have to present form 303 but do keep record books and have to include its operations in personal income tax under the direct estimation 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.
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).
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.
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 coincide with those corresponding to the “Taxable base” column.
The community client will be identified with identification type 02 “ NIF -VAT”.
The invoices issued that document these deliveries of goods will be registered in LRFE , indicating 02 as the special regime code, indicating the tax base and cause of exemption E6. They will be included in box 60 of form 303.
In the event that collection is delayed, no registry modification should be made since the accrual occurs when payment becomes due regardless of when it is carried out (except in operations to which the special regime of the cash criterion is applicable). ).
If there is an advance payment with respect to 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.
In the case of sales by box in which the customer has not been identified, the NIF may come without content, but in such case the "Recipient Name" column will record SALES TO END CONSUMER .
In fiscal year 2022, 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 tax base and cause of exemption E6.
In fiscal year 2023, invoices issued that document subject and non-exempt operations in which the zero rate is applied are recorded in LRFE , indicating 01 as the special regime code, type of operation S1 and completing the corresponding tax base and the rate 0.00 and passed-on fee 0.00.
In cases where there is an equivalence surcharge, rate 0.00 and fee 0.00 will also be indicated in the surcharge part. The tax bases and fees corresponding to the operations taxed with the equivalence surcharge rate of 0.00% will be included in boxes 16 and 18 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 coincide with those corresponding to the “Taxable base” column. In the operation qualification column, the S2 value must be indicated. They will be included in box 122 of the model.
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 model.
In fiscal year 2022, these operations during the months of July to December are recorded as any subject operation with a classification of S1 operation and a rate of 5%.
Boxes 01 and 03 include the tax bases and accrued fees corresponding to electricity supplies billed at the 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 will be included in box 01 ##2##corresponding to both types, in box 03 the sum of the quotas corresponding to the two types and in box 02 the type to which a greater quota corresponds will be indicated.
In fiscal year 2023, these operations are recorded as a subject operation with a classification of S1 operation and a rate of 5%.
Boxes 153 and 154 include the tax bases and accrued fees corresponding to operations billed at the 5% rate.
If the operations taxed at 5% carry a surcharge, the tax bases and fees corresponding to the operations taxed with the equivalence surcharge rate of 0.62% will be included in boxes 16 and 18 of form 303.
In the event that operations at the equivalence surcharge rates of 0%, 0.5% and 0.62% must be included simultaneously in the same self-assessment, the sum of the will be included in box 16 of form 303. BI ##1##corresponding to all types, in box 18 of model 303 the sum of the quotas corresponding to all types and in box 17 of model 303 the type to which a greater quota corresponds will be indicated.
- 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.
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.
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).
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.
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 he is a foreigner – using the “Country code” and the codes 3 “Passport”, 4 “Official identification document issued by the country or territory of residence”, 5 “Residence certificate” or 6 “ Other evidentiary document” in the “Type ( NIF recipient)” column.
These are operations assimilated to deliveries of goods (also called "external" self-consumption) that must be recorded in the Record Book of Invoices Issued. The recipient will be the beneficiary of the free good or service.
In the operation key field, the value 08 will be entered and the operation qualification will be noted N2 Amount not subject to location rules.
The issuer must register the invoice with the code 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 invoice will be completed. presentation in registry of the authorization agreement that covers that registry.
Before making the entry in the record 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 authorization in the processing of the electronic headquarters of the Tax Agency planned to provide it.
When an invoice is incorporated into the record book under an authorization for simplification in billing matters or authorized 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 serial the authorization registration number (“RGE############” ) obtained by electronically presenting said authorization at the Agency's electronic headquarters
The content of the Invoice Type column may have one of the following values:
"F1": Invoice identifying the recipient (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 to register invoices to replace 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 proceedings).
"R3": Rectifying Invoice (Art. 80.four, for bad credit).
"R4": Rectifying Invoice (Rest).
"R5": Corrective Invoice in simplified invoices and invoices without identification of the recipient.
"SF": Entry without obligation to issue an invoice. In the case of the VAT book, this value cannot be used.
"DV": Seat for Refund in the Traveler 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.
To comply with articles 40.1, 47.2, 51 quater and 61.2 of RIVA and article 9.4 of Order HAC /773/2019, a distinction will be made the activity to which the seat corresponds. To do this, the "Type" of activity will be recorded in 1 alphanumeric position with the corresponding key according to:
- ACTIVITIES INCLUDED IN THE IAE (regardless of whether the tax fee does not have to be paid)
- ACTIVITIES NOT INCLUDED IN THE IAE
- ACTIVITIES NOT STARTED
- LESSORS OF PROPERTIES NOT INCLUDED IN THE ABOVE CODES.
In 2 alphanumeric positions the "Subtype" that corresponds to types A and B according to:
A:
- 01: Property lessors
- 02: Independent livestock
- 03: Rest of 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 pan
- 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 entered, which indicates an operation carried out by a commercial business activity subject to the IAE for "retail trade in household items, hardware, ornaments."
Yes. There is an obligation to issue an invoice (articles 2 and 3 RD 1619/2012 that regulates billing obligations) this must be registered, indicating the tax base (exempt or non-subject amount), and the corresponding exemption key (E1 E2 E3 E4 E5 E6) or the value that indicates that it is a non-subject 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 coincide with those corresponding to the “Taxable base” column.