FAQs

• 01:General regime operation.
• 02:Export.
• 03:Transactions to which the special scheme for second-hand goods, works of art, antiques and collectors' items applies.
• 04:Special scheme for investment gold.
• 05:Special regime for travel agencies.
• 06:Special regime for groups of entities at 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 column "Operation Key", the information corresponding to each collection, partial or total, shall be entered in the group of columns called "Collection", taking into account that in the column "Means Used (Collection)" the value corresponding between:
  • 01:Transfer
  • 02:Check
  • 03:Not collected (deadline for accrual 31-12 of the year following the transaction date / forced accrual in insolvency proceedings)
  • 04:Other means of collection
  • 05:Direct debit

  Refunds of amounts collected shall be recorded as collections of the invoice corresponding to the transaction but with negative amounts, regardless of the fact that, where appropriate, another invoice should be issued to correct the previous one.

• 08:Operations subject to IPSI / IGIC (Tax on Production, Services and Imports / Canary Islands General Indirect Tax).
• 09:Invoicing of services provided by travel agencies acting as intermediaries in the name and on behalf of others (D.A.4ª R. D. 1619/2012).
• 10:Collections on behalf of third parties of professional fees or industrial property rights, copyrights or other rights on behalf of their partners, associates or members by companies, associations, professional bodies or other entities performing these collection functions.
• 11:Business premises leasing transactions subject to withholding tax.
• 12:Business premises leasing transactions not subject to withholding tax.
• 13:Business premises leasing transactions subject and not subject to withholding tax.
• 14:VAT invoice pending accrual on certifications of works whose recipient is a Public Administration.
• 15:Invoice with VAT pending accrual in successive transactions.
• 17:Transactions covered by one of the schemes provided for in Chapter XI of Title IX (OSS and IOSS).
• 18:Operations of activities included in the Special Equivalence Surcharge Scheme (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 in.

In the event of a delay in the collection of a work certificate whose recipient is a Public Administration, when it has been registered with code 14 "Invoice with VAT pending accrual" because the total or partial reception of the work has not yet taken place, a registry modification must be made with communication type A1, stating the new expected date of collection as the transaction date and the settlement period corresponding to it.

If a building certificate is paid in advance of the forecast 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 taxable base of an import, the exemption of Article 64 LIVA occurs, specifically, any taxpayer who performs a provision of services included in the taxable base of an import, is exempt as he is already taxed on the import.

These operations are declared in box 60 of exports and similar, and for this purpose it must be registered indicating 02 as a special regime code, indicating the amount in the taxable base and as a cause of exemption E6.

Activity in OSS.17

The new code 17, in force from 1 July 2021, will be used to register invoices documenting transactions subject to VAT in Spain or in another Member State, for which the person obliged to register them has made use of one of the special regimes provided for in Chapter XI of Title IX of the LIVA:

• Non-EU Scheme.
• EU Scheme.
• Import Scheme (IOSS).

Activity under the equivalence surcharge.18

Activity under the special regime for agriculture, livestock and fisheries.19

These new codes have been included to register the operations of taxpayers at RERE and REAGYP who do not have to file form 303 but do keep record books and have to include their operations in IRPF under the direct estimation regime.In the event that the taxpayer has other activities under the general VAT system, it will allow distinguishing the activities that do not have to be included in form 303.

Technically, the book import service considers a taxpayer to be in pro-rata when an invoice is registered 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 deduct, such as intra-Community deliveries of goods (code E5 and NIF VAT Intra-Community) or exports (code E2 and special regime code 02).Exports).

If there is an obligation to issue an invoice (articles 2 and 3 R. D. 1619/2012 which regulates invoicing obligations), this must be registered, indicating the taxable base "Type of VAT" and "Amount of VAT charged, the operation key and its classification as S1, as well as the type of invoice being registered.

The amounts to be included in the column "Total invoice" shall be the sum of the corresponding amounts in the column "Taxable amount" and "Output tax liability" in general.

The supplier shall register the invoice in the register of invoices issued by entering in the columns "Type of VAT" and "Output VAT rate" zero and identifying the exempt transaction key with E5.The amounts to be included in the column "Total invoice" shall coincide with the corresponding amounts in the column "Taxable amount".

The EU customer shall be identified with the identification type 02 " NIF-IVA".

The invoices issued documenting these supplies of goods shall be registered at LRFE, indicating 02 as the special regime code, stating the taxable base and cause of exemption E6.They shall be included in box 60 of form 303.

If the payment is delayed no registration modification should be made given that the accrual is produced when payment is required regardless of when it is carried out (except for operations where the special Cash Regime is applicable).

If advance payment occurs with regard to the expected 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 cash register sales where the customer has not been identified, the TIN may be left blank, but in this case the column "Name of Recipient" should read SALES TO END CONSUMER.

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

In the financial year 2023, invoices issued documenting taxable and non-exempt transactions in which the zero rate is applied are registered in the LRFE, indicating 01 as the special regime code, type of transaction S1 and filling in the corresponding taxable base and the rate 0.00 and charged tax 0.00.

In cases where there is an equivalence surcharge, the rate 0.00 and quota 0.00 shall also be indicated on the surcharge part.In boxes 16 and 18 of form 303, the taxable bases and quotas corresponding to the operations taxed with the equivalence surcharge rate of 0.00% shall be included.

In the case of customers who are Spanish companies, the supplier or service provider shall register the invoice in the Register of Invoices Issued, entering zero in the columns "Type of VAT" and "Amount of VAT charged".

The amounts that are included in the column "Total invoice" will coincide with those corresponding to the column "Taxable base". The S2 value must be entered in the column for the rating of the transaction.They shall be entered in box 122 of the model.

In the case of customers who are EU companies with NIF-VAT, the supplier or service provider shall register the invoice data in the Register Book of Invoices Issued, entering in the qualification of the operation the key N2 "Amount not subject to localisation rules". In case the customer is a trader established in another Member State, he shall be identified with the identification type 02 "VAT-TIN". They shall be entered in box 59 of the model.

In the financial year 2022 these transactions during the months of July to December are recorded as any subject transaction with S1 transaction qualification and 5% rate.

Included in boxes 01 and 03 are the taxable amounts and accrued charges corresponding to electricity supplies invoiced at the rate of 5%.

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

In the financial year 2023, these transactions are recorded as a subject transaction with a rating of S1 and a rate of 5%.

Boxes 153 and 154 include the taxable income and tax due corresponding to transactions invoiced at the rate of 5%.

If the transactions taxed at 5% are subject to surcharge, the taxable bases and quotas corresponding to the transactions taxed at the equivalence surcharge rate of 0.62% shall 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 tax return, the sum of the BI corresponding to all the rates shall be included in box 16 of form 303, in box 18 of form 303 the sum of the quotas corresponding to all the rates and in box 17 of form 303 the rate to which a greater quota corresponds shall 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 acquisitions 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 tax charge separately (except for qualified invoices - art. 7.2 and 3 of the Invoicing Regulation), in the Register of invoices issued, the columns Taxable Base, VAT Rate and VAT Chargeable Amount are obligatory.Therefore, the VAT Payable rate field must be equal to the Taxable Base for the VAT rate.

The supplier shall register the invoice in the register of invoices issued, entering in the columns "Type of VAT" and "Output VAT rate" zero and identifying the exempt operation key with E2. The amounts included in the column "Total invoice" shall coincide with those corresponding to the column "Taxable base".

The customer must be identified - in the case of foreigners - by means of the "Country code" and the keys 3 "Passport", 4 "Official identification document issued by the country or territory of residence", 5 "Residence certificate" or 6 "Other supporting document" in the column "Type (NIF addressee)".

These are transactions assimilated to supplies of goods (also known as "external" self-consumption) which must be recorded in the Register of Invoices Issued.The recipient shall be the beneficiary of the free good or service.

In the transaction key field, the value 08 shall be entered and the transaction shall be scored with transaction qualification N2 Amount not subject to localisation rules.

The issuer must register the invoice under the code F1 and it shall be registered by assigning to the invoice a sequential number which cannot be the same as another one already registered with the same date and issuer, and the column containing the registration number assigned to the submission shall be completed in the register of the authorisation agreement covering that registration.

Before making the entry in the register book, in order to be able to identify these invoices through their series, the taxpayer who has obtained an authorisation granted in accordance with the provisions of Article 62.5 of the Value Added Tax Regulations must send a copy of the authorisation in the Tax Agency's electronic office procedure provided for providing it.

When an invoice is entered in the register book under an authorisation to simplify invoicing or authorised registration systems in accordance with the provisions of Article 62.5 R. D.1624/1992 (RIVA), it must be identified in the corresponding book, entering as a series the registration number of the authorisation ("RGE############") obtained when electronically submitting said authorisation 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 notation cancelling the simplified invoices it replaces.This type will only be used by those obligors who register invoices in substitution of simplified invoices.

"F":Summary entry of invoices.

"R1":Corrective Invoice (Error founded in law and Art. 80 One Two and Six LIVA).

"R2":Corrective Invoice (Art. 80.three, due to insolvency proceedings).

"R3":Corrective Invoice (Art. 80.four, for uncollectible credit).

"R4":Corrective Invoice (Remainder).

"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 ledger, this value cannot be used.

"DV":Entry for a Return under the Travellers' Scheme or its modification.Entries of this type will only be considered for VAT purposes, it will be necessary to enter 02 in the column "Transaction Key" and the "Taxable Base" with a negative sign.

"AJ":An entry to make periodic adjustments to reflect the corresponding accrued tax included in the tax assessment.This rate may only be used by those liable for VAT under certain special schemes (Travel Agencies -REAV- and Used Goods -REBU-) where the taxable amount of the tax is the profit margin.

In order to comply with Articles 40.1, 47.2, 51c 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 shall be entered in 1 alphanumeric position with the appropriate key according to:

1. ACTIVITIES INCLUDED IN THE I.A.E. (regardless of the fact that no tax is payable)
2. ACTIVITIES NOT COVERED BY E.I.A.T.
3. NON-INITIATED ACTIVITIES
4. LANDLORDS OF IMMOVABLE PROPERTY NOT INCLUDED IN THE ABOVE CODES.

In 2 alphanumeric positions the corresponding "Subtype" for types A and B according to:

A:

• 01:Lessors of real estate
• 02:Independent livestock farming
• 03:Other business activities not included in the previous two subtypes
• 04:Professional activities of an artistic or sports
• 05:Other professional activities

B:

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

And the "IAE Group or Epigraph" 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, a hardware store's operations would be recorded as "A036533", which indicates an operation carried out by a business activity of a commercial nature subject to the IAE for "retail trade in household goods, hardware, ornaments".

Yes.If there is an obligation to issue an invoice (articles 2 and 3 R. D. 1619/2012 which regulates invoicing 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 indicating that it is a non-taxable operation (N1 N2).

If the columns 'VAT rate' and 'Output tax liability' are entered, they shall be zero.The amounts to be included in the column "Total invoice" shall coincide with the corresponding amounts in the column "Taxable amount".