2020
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The fields included in invoice type, operation type and special regime key can be consulted in the document " Functional Blocks "
| BOX | LLAA | DATA SII | ||||
|---|---|---|---|---|---|---|
| OPERATIONS | LR | INVOICE TYPE | OPERATION TYPE | KEY RREE | ||
| 59 | INTRA-COMMUNITY DELIVERY OF GOODS AND SERVICES | BI /Exempt amount invoices LRFE operations subject to and exempt from tax due to cause art.25 (E5), with operation date and, failing that, issue date on the invoice corresponding to the self-assessment period | LRFE | F1 F2 F4 | DELIVERIES AND SERVICES. EXEMPT | 01 15 |
| BI/Amount exempt LRFE invoices operations subject and exempt due to art.25 (E5) with settlement period in the invoice corresponding to the self-settlement period, without taking into account the corrected replacement invoices with corrected base other than zero or nil | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | 01 15 | ||
| Corrective replacement invoices with a corrected base other than zero/nil. BI/Amount exempted LRFE invoices operations subject and exempted by cause art.25 (E5) with settlement period in the invoice corresponding to the self-settlement period minus the corrected base contained in each one of them | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | 01 15 | ||
| BI/Exempt amount of LRFE invoices, deliveries of goods subject to and exempt with the "other" exemption reason (E6) or without putting anything in the cause box when the NIF of the recipient is a valid NIF VAT , with date of operation and, failing that, date of issue on the invoice corresponding to the self-assessment period | LRFE | F1 F2 F4 | DELIVERIES OF GOODS. EXEMPT | 01 15 | ||
| BI/Amount exempt from LRFE invoices supplies of goods subject to and exempt on the grounds of exemption "other" (E6) or without putting anything in the cause box when the recipient’s NIF is a valid VAT number, with a settlement period on the invoice corresponding to the self-settlement period, without taking into account corrected replacement invoices with a corrected basis other than zero or nil | LRFE | R1 R2 R3 R4 R5 | DELIVERIES OF GOODS. EXEMPT | 01 15 | ||
| Corrective replacement invoices with a corrected base other than zero/nil. BI/Amount exempt from LRFE invoices supplies of goods subject to and exempt from tax on the grounds of exemption "other" (E6) or without putting anything in the cause box when the recipient’s NIF is a valid VAT number, with a settlement period on the invoice corresponding to the self-settlement period minus the corrected base contained in each one of them | LRFE | R1 R2 R3 R4 R5 | DELIVERIES OF GOODS. EXEMPT | 01 15 | ||
| Amount not subject to rules for locating supplies of services where the recipient’s NIF is a valid VAT number, with the date of the operation and, failing that, the date of issue on the invoice for the self-settlement period | LRFE | F1 F2 F4 | PROVISION OF SERVICES.NOT SUBJECT | 01 11 12 13 15 | ||
| Amount not subject to rules on the location of supplies of services in which the recipient’s NIF is a valid VAT number, with a settlement period on the invoice corresponding to the self-settlement period, without taking into account corrected replacement invoices with a corrected base other than zero or nil | LRFE | R1 R2 R3 R4 R5 | PROVISION OF SERVICES.NOT SUBJECT | 01 11 12 13 15 | ||
| Corrective replacement invoices with a corrected basis other than zero/nil . Amount not subject to the rules for locating supplies of services where the recipient’s NIF is a valid VAT number, with a settlement period on the invoice corresponding to the self-settlement period minus the corrected base contained in each one | LRFE | R1 R2 R3 R4 R5 | PROVISION OF SERVICES.NOT SUBJECT | 01 11 12 13 15 | ||
| 60 | EXPORTS AND SIMILAR OPERATIONS | BI/Amount exempted from invoices registered as subject and exempted identified with article 21(E2), 22(E3), 23 AND 24 (E4) as well as exemption reason "others" (E6) or without putting anything in the box "cause", with operation date and in its absence date of issue in the invoice corresponding to the period of self-settlement. Line 7 operations are not included | LRFE | F1 F2 F4 | DELIVERIES AND SERVICES. EXEMPT | 01 02 |
| BI/Amount exempt from invoices registered as subject and exempt identified with article 21 (E2), 22 (E3), 23 AND 24 (E4) as well as exemption reason "others" (E6) or without putting anything in the box "cause" with settlement period in the invoice corresponding to the self-settlement period and without taking into account the corrected replacement invoices with corrected base other than zero or nil. Operations on line 8 are not included. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | 01 02 | ||
| Corrected replacement invoices with corrected base other than zero/nil BI/exempt amount of the invoices registered as subject and exempt identified with article 21 (E2), 22 (E3), 23 Y 24 (E4) as well as exemption reason "others" (E6) or without putting anything in the box "cause" with settlement period in the invoice corresponding to the self-settlement period minus the corrected base contained in each one of them. Operations on line 9 are not included. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | 01 02 | ||
| BI of invoices with code 02 which are shown as subject and not exempt, S1, in communication types A5 and A6 converting to a positive sign ,and period shown in the invoice equal to the self-settlement period. | LRFE | COMMUNICATION A5 A6 | DELIVERIES AND PROVISION OF SERVICES. S1 | 02 | ||
| BI of invoices with code 02 that are listed as subject and not exempt, S1, in communication type A4 where the part identified with code 02 will be taken, exempt amount with a positive sign, and period stated in the invoice equal to the self-assessment period. | LRFE | COMMUNICATION A4 | DELIVERIES AND PROVISION OF SERVICES. S1 | 02 | ||
| 61 | NON-TAXABLE OR REVERSE CHARGE TRANSACTIONS | Non-taxable amount of invoices in LRFE marked as non-taxable, with the operation date and, failing that, the issue date on the invoice corresponding to the self-assessment period. Do not take into account the corresponding services included in box 59 | LRFE | F1 F2 F4 | NOT SUBJECT (LOCATION RULES) | 01 11 12 13 15 |
| Non-subject amount of invoices in LRFE marked as not subject, with a settlement period in the invoice corresponding to the self-settlement period, without taking into account corrected replacement invoices with a corrected base other than zero or nil. . Do not take into account the corresponding services included in box 59 | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | 01 11 12 13 15 | ||
| Corrected replacement invoices with corrected base other than zero/none non-subject amount of invoices in LRFE marked as not subject, with settlement period in the invoice corresponding to the self-settlement period minus the corrected base contained in each one of them. Do not take into account the corresponding services included in box 59 | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | 01 11 12 13 15 | ||
| BI invoices S2 + S3 (of the S3 only the lines without quota) in the LRFE, with operation date and in its absence date of issue in the invoice corresponding to the period of self-settlement | LRFE | F1 F2 F4 | S2 S3 (NO FEE) | 01 11 12 13 15 | ||
| BI invoices S2 + S3 (of the S3 only the lines without quota) in the LRFE, with settlement period in the invoice corresponding to the self-settlement period, without taking into account the corrected replacement invoices with corrected base other than zero or nil | LRFE | R1 R2 R3 R4 R5 | S2 S3 (NO FEE) | 01 11 12 13 15 | ||
| Corrective replacement invoices with a corrected base other than zero/nil: (S2) BI S2 invoices with settlement period in the invoice corresponding to the self-settlement period minus the corrected basis contained in each one of them. (S3) BI integrates S3 invoices (of the S3 only the lines without quotas) in the LRFE, with the settlement period in the invoice corresponding to the self-settlement period whose lines do not have quotas | LRFE | R1 R2 R3 R4 R5 | S2 S3 (NO FEE) | 01 11 12 13 15 | ||