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Record 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, objects of art, antiques and collectors'items applies.
- 04: Special regime for gold investment.
- 05: Special regime for travel agencies.
- 06: Special regime for group of companies in VAT (Advanced Level)
- 07: If the transaction is affected by the special cash criterion regime, in which case, in addition to stating the value 07 in the "transaction Code" column will enter the information corresponding to each payment, in part or in total, in the column group called "Coding charge, "taking into account that the corresponding value will be entered in the" Average used (Collection) "column:
- 01: Transfer
- 02: Check
- 03: Not charged (accrual deadline, 31-12 of the year following the date of operation/forced accrual in insolvency)
- 04: Other means of collection
- 05: Direct debit
Refunds of amounts collected will be recorded as collections of the invoice corresponding to the transaction but with negative amounts, regardless of whether another rectification invoice from 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 the services provided by travel agencies acting as mediators on behalf of and employed persons (D.A. 4 R. D. 1619/2012)
- 10: Collections on behalf of third parties of professional fees or rights derived from industrial property, author or others on behalf of their partners, associates or associates made by companies, associations, professional associations or other entities that carry out these collection functions.
- 11: Leasing operations of business premises subject to withholding.
- 12: Leasing operations of business premises not subject to withholding.
- 13: Leasing operations of business premises subject to withholding 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 subsequent transactions.
- 17: Operation accepted from one of the schemes provided for in Chapter XI of Title IX (OSS and IOSS)
- 18: Operations of activities included in the Special Regime for Equivalence Charge (RERE)
- 19: Operations of activities included in the Special Regime for Agriculture, Livestock and Fisheries (REAGYP)
- When the books are carried together, they must always be completed.
If the collection of a works certificate is delayed, the recipient of which is a Public Administration, when it has been registered with code 14 "Invoice with VAT pending accrual" as the total or partial receipt of the work has not yet taken place , a register modification must be made with the type of A1 communication, stating the new expected collection date as the transaction date and the settlement period corresponding to it.
If an advance is made in the collection of the works certificate with respect to the planned 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 services included in the taxable amount of an import, the exemption of article 64 LIVA is applied specifically, any taxpayer who provides services included in the tax base of an import is exempt from tax already on imports.
These transactions are declared in box 60 of exports and similar, and to do so, you must register 02 as a special regime code, indicating the amount in the gross tax base and as a cause of exemption E6.
Activity in OSS.17
The new code 17, in force since 1 July 2021, will be used to record invoices documenting transactions subject to the Spanish VAT or that of another Member State, whereby the person obliged to register it has taken part in any of the special regimes provided for in Chapter XI of Title IX of the VAT Act :
- Regime outside of the European Union.
- Regime of the European Union.
- Import Scheme (IOSS).
Activity in surcharge of equivalencia.18
Activity in the special regime for agriculture, livestock farming and pesca.19
These new codes have been included to record the taxpayer's transactions in RERE and REAGYP that do not have to file form 303 but they are carrying records and must include their transactions in Personal Income Tax under the direct estimate regime. If the taxpayer has other activities under the general VAT regime, it will be possible to distinguish between the activities that must not be included in form 303.
Technically, the book import service considers that a taxpayer is on a pro rata basis when they register an invoice with the E1 exemption code 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 supplies of goods (code E5 and Tax ID IntraCommunity VAT) or exports (code E2 and code of special regime 02. Exports).
There is an obligation to issue an invoice (Articles 2 and 3 R. D. 1619/2012 That regulates invoicing obligations), it must be registered, and the gross tax base must be indicated "VAT rate" and "VAT payment charged, transaction password and its rating as S1, as well as the type of invoice being recorded.
The amounts included in the column "Total invoice" will coincide with the sum of the corresponding amounts in the column "Gross tax base" and "VAT fee charged," in general.
The supplier will record the invoice in the Issued Invoices Record Book, entering in the columns "VAT Type" and "VAT charged" zero and identifying the exempt transaction password with E5. The amounts included in the column "Total invoice" shall match those corresponding to the column "Gross tax base."
The Community customer will be identified with the identification type 02 "Tax ID -VAT."
Invoices issued documenting these deliveries of goods will be recorded in the LRFE, indicating 02 as a special regime code, indicating the gross tax base and cause of exemption E6. They will be included in box 60 of form 303.
If the collection is delayed, no change to the register must be made, given that the accrual occurs when the payment is due, regardless of when it is carried out (except for transactions to which the special cash criterion regime applies).
If an advance is made in the collection with respect to the planned date, the service provider or 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 sales where the customer has not been identified, the Tax ID may be uncontained, but in this case, in the column "Recipient Name," CONSUTAS WILL BE SUBMITTED TO FINAL MIDOR.
In 2022, invoices documenting deliveries of sanitary equipment at zero rate, for duly included in Pre303, are recorded in LRFE, indicating 02 as a special regime code, indicating the gross tax base and cause of E6 exemption.
In 2023, invoices issued documenting transactions subject to and non-exempt in which the zero rate is applied are recorded in the LRFE, indicating 01 as the code of the special regime, type of operation S1 and completing the corresponding taxable base and type 0.00 and tax amount charged 0.00.
In cases where there is an equivalence surcharge, type 0.00 and fee 0.00 will also be indicated in the part of the surcharge. The taxable bases and payments corresponding to the transactions taxed with the equivalence surcharge rate of 16% will be included in boxes 18 and 303 of form 0. 00
In the case of customers who are Spanish companies, the supplier or service provider will record the invoice in the Issued Invoices Record Book, stating in the columns "VAT Type" and "VAT Fee" zero.
The amounts included in the column "Total invoice" shall match those corresponding to the column "Gross tax base." The transaction's rating column must indicate the value S2. They will be included in box 122 of the form.
In the case of customers who are Community companies with Tax ID -VAT, the service provider/supplier will record the details of the invoice in the Issued Invoices Record Book stating the transaction's N2 "Amount not subject to location rules." If the customer is a business owner established in another Member State, the identification type 02 "NIF-VAT" will be identified. They will be included in box 59 of the form.
In 2022, these transactions were recognised as any transaction subject to the S1 and rate. 5
The taxable bases and accrued payments corresponding to the electricity supplies invoiced at the rate of 01% are included in boxes 03 and 5.
If there are transactions at the rate of 4% and 5% at the same time in the same period, they will be included in box 01 for the sum of the BI corresponding to both types, in box 03 the sum of the payments corresponding to the two types and box 02 indicates the rate to which a higher payment corresponds.
In 2023, these transactions were recognised as a subject operation with a S1 rating and a 5% rate.
The taxable bases and accrued payments corresponding to the transactions invoiced at the rate of 153% are included in boxes 154 and 5.
If the transactions taxed at 5% have a surcharge, the taxable bases and payments corresponding to the transactions taxed with the equivalent surcharge rate of 16% will be included in boxes 18 and 303 of form 0.62.
If transactions at the same self-assessment rates of 0%, 0.5% and 0.62%, the sum of the BI corresponding to all types will be included in box 16 of form 303 in the box 18 of form 303, the sum of the instalments corresponding to all types and in box 17 of form 303, the rate to which the greater payment 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 amount charged separately (except for those that are qualified-Article 7,2 and 3 Invoicing Regulations), in the Issued Invoices Record Book, the Taxable Base columns, VAT Type and VAT Charged are mandatory. Therefore, the Charged VAT Fee field must be the same as the Tax Base for the VAT Rate.
The supplier will record the invoice in the Issued Invoices Record Book, entering the "VAT Type" column and "VAT payment charged" zero and identifying the exempt transaction password with E2 The amounts included in the column "Total invoice "will match those corresponding to the column" Gross tax base. "
The customer must be identified-if they are foreign-by means of the "Country Code" and the codes 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 column "Type (NIF consignee)."
These are transactions similar to deliveries of goods (also called "external" self-supply) that must be recorded in the Issued Invoices Record Book. The recipient will be the beneficiary of the good or free service.
In the key field of operation, value 08 will be entered and entered with a rating of operation N2 Amount not subject to location rules.
The issuer must record the invoice with the F1 code and it will be recorded by assigning a sequential number to the invoice that cannot be the same as another already registered with the same date and consignor, and the column containing the registration number assigned to the filing in the register of the authorisation agreement that covers that register will be filled in.
Before making the entry in the register book, in order to identify these invoices through their series, the taxpayer who has obtained a authorisation granted in accordance with Article 62,5 of the Value Added Tax Regulation must send a copy of the authorisation in the procedure of the Tax Agency's E-Office to provide it.
When an invoice is added to 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), must be identified in the corresponding book, stating the record number of the authorization ("GSR #") obtained by submitting this authorisation electronically at the Agency's e-Office
The contents 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 Royal Decree 1619/2012).
"F2": Invoice without identification of the items of recipient 7,1 and 6.1.d) Royal Decree 1619/2012.
"F3": Substitute invoice without a negative entry that cancels the simplified invoices to which it replaces. Only those obliged to register invoices in substitution of simplified invoices will use this type.
"F": Summary entry of invoices.
"R1": Legal Invoice (Error founded in law and Article 80 One Two and Six LIVA).
"R2": Legal invoice (Article 80.tres, for insolvency proceedings).
"R3": Legal invoice (Article 80.cuatro, for non-recoverable credit).
"R4": Rectification Invoice (Other).
"R5": Invoice for simplified invoices and invoices without the recipient's 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 in the Travellers Regime or its modification. Seats of this type will only be considered for the purposes of VAT, 02 must be entered in the column "Transaction Password" and the "Tax Base" with a negative sign.
"AJ": Entry for making periodic adjustments that reflect the corresponding tax accrued included in the tax settlement. This rate may only be used by those obliged to pay VAT in certain special schemes (Travel Agencies-REAV- and Purchased Goods-REB-) in which the tax base will be constituted by the profit margin.
To comply with Articles 40,1, 47,2, 51 quater and 61,2 of the RIVA and Article 9,4 of Order HAC/773/2019, the activity to which the entry corresponds will be distinguished. To do this, enter the "Type" of activity in 1 alphanumeric position with the corresponding code according to:
- Activities INCLUDED IN THE I.A.E. (Regardless of whether the tax payment has to be paid)
- Activities NOT INCLUDED IN THE I.A.E.
- Activities NOT INITIATED
- Lessors OF PROPERTIES NOT INCLUDED IN THE FORECLOSURES.
In 2 alphanumeric positions, the corresponding "Subtype" for types A and B, according to:
- 01: Property lessors
- 02: Independent livestock
- 03: Other business activities not included in the two previous subtypes
- 04: Artistic or sports professional activities
- 05: Other professional activities
- 01: Agricultural activity
- 02: Dependent livestock activity
- 03: Forestry activity
- 04: Production of the mussel in a sweet sauce
- 05: Fishing activity, except for the production of mussels in a sweet sauce
And the "Group or Economic Activities Index" 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, indicating a transaction carried out by a commercial activity subject to the IAE for "retail sale of household goods, hardware, decoration."
Yes. There is an obligation to issue an invoice (Articles 2 and 3 R. D. 1619/2012 That regulates invoicing obligations), the latter must be registered, and the taxable amount (exempt amount or non-taxable amount) must be indicated, and the corresponding exemption code (E1 E2 E3 E4 E5) or the value that indicates that it is an unsubject transaction (E6 N1) N2
If the "VAT rate" and "VAT fee charged" columns are entered, these will be zero. The amounts included in the column "Total invoice" shall match those corresponding to the column "Gross tax base."