FAQs

Both may coincide unless, among other situations, when the deduction will be carried out in a different settlement period to the one in which the invoice is received within the four years following the accrual.

The transaction recipient will record the details of the invoice received. You must calculate and enter the amount paid for this invoice, as well as complete the column "Deductible Fee." You must mark a S. in the Investment column of the Taxpayer.

 No recordings shall be made in the Issued Invoices Record Book.

The invoice received from the Community supplier will be recorded in the Received Invoices Record Book and identified by means of code 2 "NIF-VAT" in the Identification Type column. The "Country Code" will not be mandatory.

 In the field "Special regime code or Importance" the value of 09 is stated. The amount paid for the invoice must be calculated and stated, as well as the "Deductible Fee" column.

 No recordings shall be made in the Issued Invoices Record Book.

In these cases, the "Passive investment" field must not be entered, which is only used when the declarant is subject liability of the Tax in accordance with the provisions of Articles 84.Uno.2 and 4 of the VAT Act, provided that they originate in operations other than intra-Community acquisitions of goods and services.

For imports, we shall consider, for the purposes of the register books, the following documents: The invoice of the non-European Union supplier of current goods (only for the purposes of Personal Income Tax), the SAD and the freight forwarder's invoice.

When the invoice of the non-European Union supplier is received and paid in advance of the acceptance of the current goods in the Customs Office, a supporting document (invoice type F6) of the expenditure for the amount of the same will be recorded in the Register of Purchases and Income Tax. But if the taxpayer opts to register with the entry of current goods in the warehouse, this accounting receipt will not be recorded.

When the import takes place, the SAD (administrative document) will be recorded in the Record Book of Received Invoices of VAT and in the Register of Purchasing and Income Tax Expenses. For invoice number and date of issue, you should enter the reference number on the SAD itself and the date of admission by the Customs Administration, respectively.

Furthermore, the "VAT rate," the "Tax Base" and the "VAT Installed Fee" must be entered, as well as the "Deductible Fee" column.

Under Supplier identification details, enter the details for the importer and record book holder.

The following details must be taken into account in the SAD record:

• As "Tax Base," the Value at Customs of the goods shall be indicated, plus any other charges that are accrued outside the territory of application, plus import charges and additional expenses that are not part of the Value at Customs and that occur up to the first place of destination in the community (Tax Base, box 47 SAD).
• As "VAT on deposits" and "Deductible amount" the amount payable will be entered.
• As "Cost Drawn" the difference between the SAD Tax Base and the amount of the invoice of the non-European Union supplier that has been paid in advance of the SAD admission. But if the taxpayer opts to register with the entry of current goods in the warehouse, the SAD's taxable base will be entered.

Any expenses incurred subsequent to the admission of the SAD not included in the tax base of the VAT on the import will generate the registration of separate invoices. The only part of the forwarding agent's invoice which will be registered will be that corresponding to the provision of its service (not the amount of VAT on the import required from the customer as advanced payment).

Example: An import operation is carried out on 15-1-2020 through the Customs Office of Barcelona, issuing the following invoices:

1. Invoice from the US Supplier dated 21-12-2019 and payment to that supplier on the same day, with BASE 10,000 USD, corresponding to €6,719.55.
2. Invoice from the National Transit Service dated 15-1-2020 and paid on that same day, with the following amounts:
   • Import Base settled at Customs (Casilla 47 DUA) €7,250.00
     • Supplier invoice €6,719.55
     • Other items (1) €530.45

     Exempt provision of the transit (2) €300.00

   • Import VAT fee €1,522.50
   • Base of the provision of services of the freight forwarder €500.00
   • Payment €105.00

The following entries must be made in the VAT Received Invoices Record Book:

1. The SAD with issue date 15-01-2020 and invoice type "F5" (Imports-DUA-), stating as the identification number the reference number, gross tax base €7,250 and payment €1,522.50. (The foreign supplier's invoice will not be registered).
2. The freight forwarding agent invoice with issue date 15-01-2020 and invoice type "F1" (Invoice in which the recipient is identified-Articles 6, 7,2 and 7,3 of Royal Decree 1619/2012 -), only stating the provision of services subject to and not exempt from VAT with a gross tax base of €500 and a fee of €105.

The items invoiced by the freight forwarder that correspond to advances or payments made on behalf of the importer shall not be recorded.

The following entries must be made in the Record Book of Purchases and Income Tax Expenses:

1. The Invoice of the non-European Union supplier with issue date 20-12-2019, with invoice type "F6" (accounting receipt) and with deductible expenditure of €6,719.55. Leaving the gross tax base and VAT amount unchanged.
2. The SAD with issue date 15-01-2020 and invoice type "F5" (Imports-DUA-), stating the reference number, gross tax base of €7,250, tax liability of €1,522.50 and deductible expenditure of €530.45 corresponding to other items that form the taxable base once the invoice of the non-European Union supplier has been discounted.
3. The freight forwarding agent invoice with issue date 15-01-2020 and invoice type "F1" (Invoice in which the recipient is identified-Articles 6, 7,2 and 7,3 of Royal Decree 1619/2012 -), only stating the provision of services subject to and not exempt from VAT with a deductible base of €500, a VAT payment of €105 and a deductible expense of €500.

Alternatively, when the taxpayer chooses to register with the entry of current goods in the warehouse, the following entries must be made:

1. The SAD with issue date 15-01-2020 and invoice type "F5" (Imports-DUA-), stating as the identification number the reference number, gross tax base €7,250, payment €1,522.50 and deductible expense of €7,250.
2. The freight forwarding agent invoice with issue date 15-01-2020 and invoice type "F1" (Invoice in which the recipient is identified-Articles 6, 7,2 and 7,3 of Royal Decree 1619/2012 -), only stating the provision of services subject to and not exempt from VAT with a deductible base of €500, a VAT payment of €105 and a deductible expense of €500.

The items invoiced by the freight forwarder that correspond to advances or payments made on behalf of the importer shall not be recorded.

And if the taxpayer has chosen to jointly carry Personal Income Tax and VAT in the Unified Received Invoices Record Book, Purchases and Expenses, the following entries must be made:

Alternatively, when the taxpayer chooses to register with the entry of current goods in the warehouse, they can be carried out with the following entries:

The items invoiced by the freight forwarder that correspond to advances or payments made on behalf of the importer shall not be recorded.

(1) Gramenes, additional expenses, etc. generated until reaching the first destination point in the interior of the Community.

(2) Article 64 of the Value Added Tax Act.

Yes, as indicated in article 67,2 RIVA. When all the amount borne is deductible, the same content as in the column "VAT paid" will be entered.

 If a pro rata is applied, the deductible VAT amount should be stated based on the percentage of the provisional deduction.

The bill issuer will record it in the Received Invoices Record Book with transaction password "02" and with invoice type "F6"

 The gross tax base shall be the basis on which the compensation is calculated and the total compensation as "Total invoice."

 The information corresponding to the compensation percentage will be entered in the column "VAT rate " and the amount of the compensation resulting from applying this percentage to the taxable base in the column "VAT payment borne"; The amount of the compensation will be entered as a deductible payment

Yes, taking into account that in the columns "VAT rate," VAT paid "and" Deductible amount "zero will be entered. The amounts included in the column "Total invoice" shall match those corresponding to the column "Gross tax base."

Yes, taking into account that in the columns "VAT rate," VAT paid "and" Deductible fee "zero will be entered. The amounts included in the column "Total invoice" shall match those corresponding to the column "Gross tax base."

This bill is not considered an invoice, which means that it does not have a significant impact on VAT, but it does for Personal Income Tax. Therefore, the common and exclusive fields of Personal Income Tax will be entered in the Register of Received Invoices and Purchases and Expenses Book.

This bill is not considered an invoice, which means that it does not have a significant impact on VAT, but it does for Personal Income Tax. Therefore, the common and exclusive fields of Personal Income Tax will be entered in the Register of Received Invoices and Purchases and Expenses Book.

• Invoices are received on the same date.

• They come from a single supplier.

• The total amount of the transactions, VAT not included, does not exceed 6,000 euros.

• The amount of the transactions documented in each invoice does not exceed 500 euros, VAT not included.

Simplified invoices do not include the payment charged separately (except for those that are qualified-Article 7,2 and 3 Invoicing Regulations).

 In these cases, the column "VAT fee" must not be completed. only the tax rate and one of the following two fields must be filled in: gross tax base or total amount. If you only provide the total amount, the gross tax base must state a zero value.

 As "Deductible fee" zero will be entered.

 If there are several tax rates in the breakdown of the operation, the taxable base and the tax rate must be recorded.

The receiver 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

01: General regime operation.

02: If it is a transaction that satisfies compensation for suppliers under the Special Scheme for Livestock Farming and Fishing (REAG P) value 02 will be entered in the column "Transaction password," the information corresponding to the compensation percentage will be entered in the column "VAT rate" and the amount of the compensation resulting from applying this percentage to the taxable base in the column "VAT payment."

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, value 07 will be entered in the column "Transaction Code" and the information corresponding to each payment, in part or in full, in the column group called "Payment," taking into account that in the "average used (Payment)" column will enter the corresponding value between:

• 01: Transfer
• 02: Check
• 03: Not paid (accrual deadline, 31-12 of the year following the date of operation/forced accrual in insolvency)
• 04: Other payment methods
• 05: Direct debit

08: Transactions subject to the IPSI / IGIC (Tax on Production, Services and Imports / General Indirect Canary Islands Tax).

09: Intra-Community acquisitions of goods and services.

12: Leasing operations of business premises.

13: Invoice corresponding to an import (reported without associating a SAD).

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)

The operation will be recorded with a two-line entry, stating:

• In the first line and with the concept of expenditure to which the invoice refers (e.g. G01 if it corresponds to the purchase of inventories), the "Taxable Base" is transferred to the "Deductible Cost" column and left empty the "Deductible Fee" for being subject to the special VAT surcharge scheme.
• In the second line, since the taxpayer is subject to the special VAT surcharge scheme and the "VAT S "it is not subject to self-assessment in form 303 of VAT, but it does represent an expense more than the activity carried out in Personal Income Tax, enter the G25 item and in "Cost Deductible" the sum of the "VAT Surcharge" and "Charge Eq." columns of the first line.

The transaction password in this case will be 18 (unified books)

For example, if the taxpayer under the special VAT surcharge scheme receives an invoice for €100.00 gross tax base with VAT at 21%, how should the expense be recorded?

The VAT paid is only deductible from personal income tax, insofar as it does not result in a deductible VAT payment, as is the case when the pro rata rule is applied. But the expense resulting from the application of the provisional pro-rata will be subject to an adjustment as a result of the adjustment of the pro rata, which is carried out through form 303/322 in the last period of the fiscal year.

Thus, when the final pro rata is calculated and it has been regularized in the declaration-settlement of the last VAT period because it was different on the provisional pro-rata basis, an expense entry will be made for the VAT borne that is not deductible from VAT in the Record Book for Purchasing and Expenses, for the amount of the adjustment and the corresponding sign, depending on whether the final pro rata is greater (negative) or lower (positive) than the provisional amount.

In this entry, "SF" will be entered in the column "Type of Invoice," G25 "in the column" Concept of expense, "the" NIF of the Expedator "will be left without content, in the column" Issuing Name " the FINAL PRICE will be entered and, according to the direction of the adjustment, the "Cost Deductible" column will state:

• If the final pro rata is less than the provisional pro rata: The amount, with a positive sign, corresponding to the VAT payment that is no longer deductible in VAT as a result of the reduction of the final pro rata with respect to the provisional amount.

• If the final pro rata is greater than the provisional pro rata: The amount, with a negative sign, corresponding to the VAT payment borne that has become deductible in VAT as a result of the increase in the final pro rata compared to the provisional amount.

If it is an investment asset transaction, it has been recorded in the column with the S mark to identify which boxes correspond to that denomination in the model.

If the taxpayer decides that an invoice will be deducted in the future and not in this period in which it is registered, this column will be filled in with the S mark and nothing in the period and the deduction exercise.

When the taxpayer decides to deduct an invoice from a seat corresponding to a "Fiscal year" and "Period" in which it was indicated, it would be "redeemable in Post-redemption Period" and that field now has the value "S," in the Deduction Period field the "Fiscal year" and "Period" in which the invoice is deducted must be entered.

Thus, if in a seat referring to the exercise and self-assessment period X, "S" is entered in the column Drable in post-market Period, the invoice for calculating form 303 for the financial year and period X is not taken into account, without the need indicate the specific Deduction Period (which, if you assume, will decide to do so in a subsequent period Y).

However, when this Period comes and in which the obliged party decides to deduct this invoice, they will have to make a new entry in the Book record of Received Invoices with "Fiscal year" and "Period" of self-assessment and, filling in a "S" in the indicator "recoverable in the Post-Financial Period" and entering the financial year and period and in "Fiscal year" and "Period" of the Deduction Period.

There is an obligation to issue an invoice (Articles 2 and 3 R. D. 1619/2012 That regulates invoicing obligations), it must be recorded, and the gross tax base must be indicated "VAT rate" and "Fee VAT paid and, where applicable, deductible payment, transaction password and identification of whether it is a transaction or not involving a reverse charge, as well as the type of invoice being recorded.

The amounts included in the column "Total invoice" shall match those corresponding to the column "Gross tax base" and "VAT payment borne."

The information on the applicable pro rata percentage will be provided through form 303. However, the following must be taken into account:

• the "deductible tax liability" field will be calculated by applying the provisional pro-rata.

• In the case of investment goods, information on adjustments from the Record book for investment goods shall be supplied annually.

It includes two types of documents:

• Any document that supports the book entry of the operation when the person who carries out the operation is an employer or professional not established in the Community (art. 2.4 Invoicing regulation).

• Documents that are not considered invoices but which are eligible for the deduction. They will be recorded with the number assigned to them by the Book holder, which cannot be the same as another already informed with the same date and consignor.