FAQs
Skip information indexRegister of invoices received (VAT) and of purchases and expenses (Personal Income Tax).
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 recipient of the transaction shall record the details of the invoice received.You must calculate and enter the input tax corresponding to this invoice and complete the "Deductible Tax" column. You must mark in the column Subject Liability Investment with an S.
No recordings shall be made in the Issued Invoices Record Book.
The invoice received from the Community supplier shall be entered in the Invoice Receipts Register Book, identifying it by means of key 2 "NIF - VAT" in the Identification types column.The "Country Code" will not be mandatory.
In the field "Special regime code or Importance" the value of 09 is stated.The input tax corresponding to the aforementioned invoice must be calculated and entered, and the "Deductible Tax" column must be completed.
No recordings shall be made in the Issued Invoices Record Book.
In these cases do not use the field "Taxpayer Liabilities” which is only used when the taxpayer is liable to pay VAT in accordance with articles 84.One.2nd and 4th of the VAT Act, provided these arise from transactions other than intra-Community acquisitions of goods and services.
In the case of imports, we will consider the following documents for the purposes of the ledgers:the invoice of the non-EU supplier of the current goods (only for the purposes of IRPF), the SAD and the invoice of the freight forwarder.
When the invoice from the non-EU supplier is received and paid in advance of accepting the current goods at Customs, an accounting receipt (invoice type F6) of the expenditure for the amount of the invoice will be recorded in the Personal Income Tax Purchases and Expenses Ledger.However, if the taxpayer chooses to register the goods when they enter the warehouse, this accounting receipt will not be recorded.
When the import takes place, the SAD (single administrative document) will be registered in the Register of Invoices Received at VAT and in the Register of Purchases and Expenses at IRPF.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.
In addition, the "VAT Rate", the "Taxable Base" and the "VAT Paid" must be entered, and the "Deductible Amount" column must be completed.
Under Supplier identification details, enter the details for the importer and record book holder.
The following details should be taken into account in the SAD register:
- The "taxable amount" is the customs value of the goods, plus any other charges accruing outside the territory of application, plus import charges and plus ancillary costs which do not form part of the customs value and which are incurred up to the first place of destination within the Community (taxable amount, box 47 SAD).
- The amount to be paid shall be entered as "VAT Paid" and "VAT Deductible".
- As "Deductible Expense" the difference between the SAD Taxable Amount and the amount of the invoice from the non-EU supplier that has been paid prior to the admission of the SAD.However, if the taxpayer chooses to register with the entry of the current goods in the warehouse, the SAD 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 via the Customs of Barcelona issuing the following invoices:
- Invoice from the US Supplier dated 21-12-2019 and payment to said supplier on the same day, with BASE 10,000 USD, corresponding to 6,719.55 €.
- Invoice from the National Freight Forwarder dated 15-1-2020 and paid on the same day, with the following amounts:
The following notes should be made in the VAT Received Invoices Ledger:
- The DUA with date of issue 15-01-2020 and type of invoice "F5" (Imports -DUA-), stating as identification number the reference number, taxable base 7.250 € and quota 1.522,50 €. (The foreign supplier's invoice will not be registered).
- The freight forwarder's invoice with date of issue 15-01-2020 and invoice type "F1" (Invoice identifying the recipient -articles 6, 7.2 and 7.3 of RD 1619/2012-), stating only the provision of services subject to VAT and not exempt, with a taxable amount of 500 € and a tax liability of 105 €.
Items invoiced by the freight forwarder in respect of supplies or payments made on behalf of the importer shall not be recorded.
The following notes should be made in the Personal Income Tax Purchases and Expenses Ledger:
- The invoice from the non-EU supplier dated 20-12-2019, with invoice type "F6" (accounting receipt) and with deductible expenditure of 6.719,55€. Leaving the taxable amount and the VAT liability without content.
- The SAD with date of issue 15-01-2020 and invoice type "F5" (Imports -DUA-), stating as identification number the reference number, taxable base 7,250 €, tax liability 1,522.50 € and the deductible expense of 530.45 € corresponding to the rest of the items that make up the taxable base once the invoice from the non-EU supplier has been deducted.
- The freight forwarder's invoice dated 15-01-2020 and invoice type "F1" (Invoice identifying the recipient -articles 6, 7.2 and 7.3 of RD 1619/2012-), stating only the supply of services subject to and not exempt from VAT with a taxable amount of 500 €, a VAT liability of 105 € and a deductible expense of 500 €.
Alternatively, where the taxpayer chooses to make the entry with the receipt of the current goods into the warehouse, the following entries must be made:
- The DUA with date of issue 15-01-2020 and type of invoice "F5" (Imports -DUA-), stating as identification number the reference number, taxable base 7,250 €, quota 1,522.50 € and the deductible expense of 7,250 €.
- The freight forwarder's invoice dated 15-01-2020 and invoice type "F1" (Invoice identifying the recipient -articles 6, 7.2 and 7.3 of RD 1619/2012-), stating only the supply of services subject to and not exempt from VAT with a taxable amount of 500 €, a VAT liability of 105 € and a deductible expense of 500 €.
Items invoiced by the freight forwarder in respect of supplies or payments made on behalf of the importer shall not be recorded.
And if the taxpayer has opted for joint personal income tax and VAT accounting in the Unified Register of Invoices Received, Purchases and Expenses, the following entries must be made:
Alternatively, when the taxpayer chooses to make the entry with the entry of the current goods in the warehouse, it may be made with the following entries:
Items invoiced by the freight forwarder in respect of supplies or payments made on behalf of the importer shall not be recorded.
(1) Levies, supplementary charges, etc. payable up to the first destination within the EU.
(2) Article 64 Value Added Tax Law (LIVA)
Yes, as stated in art. 67.2º RIVA. Where all the input tax is deductible, the same content as in the column "Input tax liability" shall be entered in the column "Deductible proportion".
If you apply a pro rata deduction, you must enter the deductible amount according to the provisional deduction percentage.
The issuer of the receipt shall register it in the Invoice Receipt Register Book with operation code "02" and with invoice type "F6".
The base on which the compensation is calculated shall be indicated as the taxable amount and the total of the consideration shall be indicated as the "Invoice total".
The information corresponding to the percentage of compensation shall be entered in the column "VAT rate " and the amount of compensation resulting from applying this percentage to the taxable amount in the column "Input tax liability";as a deductible amount, the amount of the compensation shall be entered as a deduction
Yes, taking into account that in the columns "VAT rate ", "Input VAT amount" and "Deductible amount" zero shall be entered.The amounts to be included in the column "Total invoice" shall coincide with the corresponding amounts in the column "Taxable amount".
Yes, taking into account that the columns "VAT rate", "Input VAT amount" and "Deductible amount" shall be zero-rated.The amounts to be included in the column "Total invoice" shall coincide with the amounts in the column "Taxable amount".
This receipt is not considered as an invoice, which means that this operation is not relevant for the VAT but it is relevant for the IRPF.Therefore, in the Register of Invoices Received and of Purchases and Expenses, the common fields and those exclusive to Personal Income Tax will be entered in the Register of Invoices Received and of Purchases and Expenses.
This receipt is not considered as an invoice, which means that this operation is not relevant for the VAT but it is relevant for the IRPF.Therefore, in the Register of Invoices Received and of Purchases and Expenses, the common fields and those exclusive to Personal Income Tax will be entered in the Register of Invoices Received and of Purchases and Expenses.
Invoices are received on the same date.
They come from a single supplier.
The total amount of the operations, excluding VAT, does not exceed EUR 6,000.
The amount of the transactions documented on each invoice does not exceed EUR 500 excluding VAT.
Simplified invoices do not include the tax charged separately (except for qualified invoices - art. 7.2 and 3 Invoicing Regulation).
In these cases the column "Quota VAT input VAT" does not have to be filled in, only the tax rate and one of the following two fields have to 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.
Zero shall be entered as "Deductible amount".
If there are several tax rates in the breakdown of the transaction, the tax base and the tax rate must be recorded.
The receiver 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 sender, 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 electronic headquarters of the Agency.
01: General regime operation.
02: In the case of a transaction for which compensation is paid to suppliers under the Special Regime for Agriculture, Livestock and Fisheries (REAGYP), the value 02 should be entered in the column "Transaction key", the information corresponding to the compensation percentage should be entered in the column "VAT rate" and the amount of the compensation resulting from applying this percentage to the taxable amount in the column "VAT borne".
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 VAT regime for groups of entities (Advanced Level).
07:If the operation is affected by the special cash basis regime, the value 07 shall be entered in the column "Operation Key" and the information corresponding to each payment, partial or total, in the group of columns entitled "Payment", taking into account that in the column "Means Used (Payment)" the corresponding value shall be entered between:
- 01:Transfer
- 02:Check
- 03:Not paid (deadline for accrual 31-12 of the year following the transaction date / forced accrual in insolvency proceedings)
- 04:Other means of payment
- 05:Direct debit
08:Operations subject to IPSI / IGIC (Tax on Production, Services and Imports / Canary Islands General Indirect Tax).
09: Intra-Community acquisitions of goods and services.
12:Business premises leasing operations.
13:Invoice corresponding to an import (reported without being associated to a SAD).
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)
The operation will be recorded with a two-line entry, consigning:
- In the first line and with the concept of expense to which the invoice refers (for example, G01 if it corresponds to the purchase of stock), the "Taxable Base" is moved to the "Deductible Expense" column and the "Deductible Quota" is left without content as it is covered by the special VAT equivalence surcharge system.
- In the second line, given that the taxpayer is under the special VAT equivalence surcharge system and the "VAT paid" is not subject to self-assessment in the VAT form 303 but it does constitute another expense of the activity carried out in personal income tax, the concept G25 shall be entered and in "Deductible Expense" the sum of the columns "VAT paid" and "Equivalence surcharge" of the first line shall be entered.
The operation key in this case will be 18 (unified ledgers).
For example, if a taxpayer under the special VAT equivalence surcharge system receives an invoice for €100.00 of taxable income with 21% VAT, how should they record the expenditure?
The amount of input VAT is only deductible from personal income tax to the extent that it is not deductible from VAT, as is the case when the pro rata rule is applied.But the expenditure resulting from the application of the provisional pro rata will be adjusted as a result of the regularisation of the pro rata which is done through the 303/322 model in the last period of the fiscal year.
Thus, when the definitive pro rata is calculated and has been regularised in the declaration-settlement of the last VAT period because it was different from the provisional pro rata, an expense entry will be made for the non-deductible VAT input tax in the Purchase and Expense Register, for the amount of the adjustment and the corresponding sign depending on whether the definitive pro rata is greater (negative) or lesser (positive) than the provisional one.
In this entry, "SF" shall be entered in the column "Type of Invoice", "G25" in the column "Item of Expense", the " NIF del Expedidor" shall be left blank, in the column "Nombre Expedidor" shall be entered ADJUSTE PRORRATA DEFINITIVA and, depending on the direction of the adjustment, the column "Gasto Deducible" shall be entered in the column "Gasto Deducible":
If the final pro rata is lower than the provisional pro rata:the amount, with a positive sign, corresponding to the input VAT which ceases to be deductible in VAT as a result of the reduction of the definitive pro rata in comparison with the provisional one.
If the final pro rata is higher than the provisional pro rata:the amount, with a negative sign, corresponding to the input VAT which has become deductible in VAT as a result of the increase in the definitive pro rata with respect to the provisional one.
If the transaction is related to an investment good, it has to be recorded in the column marked S to identify that it corresponds to cells with that denomination in the model.
If the taxpayer decides that an invoice is to be deducted in the future and not in this period in which it is registered, this column should be completed with the tick S and nothing in period and year of deduction.
When the obligor decides to deduct an invoice from an entry corresponding to a previous "Financial Year" and "Period" in which it was indicated as "Deductible in Subsequent Period" and this field now has the value "S", the "Financial Year" and "Period" in which the invoice is deducted must be entered in the Deduction Period field.
Thus, if in an entry referring to the self-assessment year and period X, "S" is entered in the column Deductible in Subsequent Period, the corresponding invoice is not taken into account when calculating the form 303 for year and period X, without the need to indicate the specific Deduction Period (which, let us assume, you will decide to do in a subsequent period Y).
However, when this Period Y arrives and the taxpayer decides to deduct the invoice, he/she will have to make a new entry in the Register of Invoices Received with "Year" and "Period" of self-assessment Y, filling in an "S" in the indicator "Deductible in Subsequent Period" and entering the year and period Y in "Year" and "Period" in the column "Deduction Period".
If there is an obligation to issue an invoice (articles 2 and 3 R. D. 1619/2012 which regulates invoicing obligations) it must be registered, indicating the taxable base "VAT rate" and "input VAT rate and, where applicable, the deductible amount, the operation code and its identification as to whether it is a transaction or not, as well as the type of invoice that is being registered.
The amounts to be included in the column "Invoice total" shall coincide with the amounts in the column "Taxable amount" and "Input tax liability".
Information on the applicable pro rata percentage shall be provided through form 303. However, the following should be noted:
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 shall be registered under the number assigned to them by the holder of the Book, which may not be the same as another already reported with the same date and issuer.