How can I recover unpaid VAT from my clients?
Requirements and procedure
Which procedure do you need to follow to modify the gross tax base?
The modification must be made within six months following the end of the one-year period (or, in the case of SMEs , the six-month or one-year period) from the moment of accrual of the operation or the expiration of the unpaid term or installments if they are term operations.
In operations to which the special regime of the cash criterion is applicable, the six-month period will be computed from the deadline of December 31 of the year immediately following that in which that the operation has been performed.
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The creditor must meet the following requirements:
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Issue in a specific series and send to the recipient of the operations a new invoice in which the passed-on fee is rectified or cancelled, and must prove such remission.
On the amended invoice, the gross tax base and the charge can be assigned, either by directly indicating the amount of the amendment, regardless of whether or not the result is positive or negative, or leaving the invoice as it is following the amendment, in which case the amount of the amendment must be specified. The invoice must also specify its condition as an amended document, a description of the reason behind this, the ID information and the dates of issuance of the corresponding amended invoices.
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Have invoiced and noted in the record book of invoices issued the operations in a timely manner.
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Communicate electronically to the AEAT through the form available in the "Related content" section on this same page, within one month counted from the date of issuance of the corrective invoice the modification of the tax base carried out, stating that said modification does not refer to credits excluded from the possibility of rectification.
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Prior to submitting the communication, it must be submitted through the electronic registry using the "Provide complementary documentation" option, which is accessed through the link in the "Related content" section. of this page:
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Copy of the amended invoices
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Judicial claim document, notary request or a Public Entity Certificate
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With large companies, as well as the above, they must provide a summary of the amended invoices
Filing the additional documentation will generate a Record entry code, which must be provided in the section 'Compulsory additional documentation', when communicating the change to the gross tax bases. Creditor to carry out the above submission of the communication.
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Once the record entry code has been obtained, the communication can be carried out and filed via an electronic certificate, or a Cl@ve PIN (for individuals), using the “Related content” link on this page:
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Using the option 'Apply', if you fill in the form directly in the E-Office.
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Using the option 'Import', if the form has been generated with another program.
As credits owed by Public Entities, the certificate issued by the competent body.
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The recipient of the operation affected by the modification must:
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If considered a businessperson or a professional:
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Specify the amount of the amended charges as a reduction on the reduced amounts, in the settlement declaration for the period in which the amended invoices were received.
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Communicate electronically to the AEAT through the form available at its electronic headquarters the circumstance of having received the corrective invoices, stating the total amount of the rectified contributions including, where applicable, those not deductible within the deadline for submitting the aforementioned declaration-settlement.
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If you do not have the status of businessman or professional , the AEAT may require you to provide the corrective invoices sent to you by the creditor.
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Regulations:
Article 24, sections one and two of Royal Decree 1624/1992, of December 29, which approves the Value Added Tax Regulation, wording given by Royal Decree 828/2013, of October 25 ( BOE of 26).