2020
Skip information indexDeductible VAT
The fields included in invoice type, operation type and special regime key can be consulted in the document " Functional Blocks "
BOX | LLAA | DATA SII | ||||
---|---|---|---|---|---|---|
OPERATION | LR | INVOICE TYPE | OPERATION TYPE | KEY RREE | ||
28 |
BI QUOTES SUPPORTED FOR INTERIOR OPERATIONS | Sums the invoice BIs in LRFR registered with deductible/supported fee line greater than zero with a period recorded in the invoice equal to the self-assessment period. Exclude verified and partially verified invoices when the invoice issued is corrective | LRFR | F1 F3 F4 F6 | WITH/WITHOUT BREAKDOWN ISP | 01 12 |
29 | CI QUOTAS SUPPORTED FOR INTERIOR OPERATIONS | Add the deductible installments greater than zero of invoices in the LRFR registered with a period stated in the invoice equal to the self-assessment period. Exclude verified and partially verified invoices when the invoice issued is corrective | LRFR | F1 F3 F4 F6 | WITH/WITHOUT ISP BREAKDOWN | 01 12 |
30 | NOT INCLUDED OR PROVIDED | |||||
31 | NOT INCLUDED OR PROVIDED | |||||
32 | BI QUOTES SUPPORTED ON IMPORTS OF GOODS | Add the BI of invoices in the LRFR registered with a deductible/supported quota line greater than zero in import invoice type DUA and LC with period stated on the invoice equal to the self-assessment period | LRFR | F5 LC | NO ISP BREAKDOWN | 01 |
33 | CI QUOTAS SUPPORTED IN IMPORTS OF GOODS | Add the deductible IC greater than zero of invoices registered as DUA import invoice type and without code 13 with a period recorded in the invoice equal to the self-assessment period | LRFR | F5 LC | NO ISP BREAKDOWN | 01 |
34 | NOT INCLUDED OR PROVIDED | |||||
35 | NOT INCLUDED OR PROVIDED | |||||
36 | BI QUOTAS SUPPORTED IN AIB OF GOODS AND SERVICES | Add the BI of invoices in the LRFR registered with code 09 with a deductible/supported quota line greater than zero with a period recorded in the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6 | NO ISP BREAKDOWN | 09 |
37 | CI QUOTES SUPPORTED IN AIB OF GOODS AND SERVICES | Add the deductible IC greater than zero of invoices registered with code 09 with a period recorded in the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6 | NO ISP BREAKDOWN | 09 |
38 | NOT INCLUDED OR PROVIDED | |||||
39 | NOT INCLUDED OR PROVIDED | |||||
40 | BI RECTIFICATIONS OF DEDUCTIONS | Add the BI of invoices in the LRFR registered with a deductible/supported quota line other than zero/null with invoice type R1 to R5 that have been registered with a period recorded in the invoice equal to the self-assessment period, without taking into account the invoices rectifications by substitution with a rectified base other than zero or null | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 |
Rectifying invoices for substitution with a rectified base other than zero/null add the BI of invoices in the LRFR registered with invoice type R1 to R5 that have been registered with a period recorded in the invoice equal to the self-assessment period less the rectified base contained in each one of them | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | ||
Add the BI of the invoices received identified as corrective (R1 to R5) and code 09 that have been registered with a deductible/supported fee and a settlement period recorded in the invoice equal to the self-assessment period, without taking into account the corrective invoices due to substitution with rectified basis other than zero or null | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | 09 | ||
Rectifying invoices for substitution with a rectified base other than zero/null of the LRFR with a settlement period declared equal to the self-liquidated period, add the BI of the invoices received identified as corrective (R1 to R5) and code 09 minus the rectified base contained in each of them. they | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | 09 | ||
Add the BI of invoices that, without being identified with R, have a negative deductible/supported fee, which have been registered with a period stated in the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6 <0 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | ||
Add the BI of imports with a negative deductible/supported quota, which have been registered with a period stated in the invoice equal to the self-assessment period | LRFR | F5 LC<0 | NO ISP BREAKDOWN | 01 | ||
Add the AIB BIs with negative deductible/supported quota that have been recorded with a period recorded in the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6<0 | NO ISP BREAKDOWN | 09 | ||
Add the BI of the invoices received verified / partially verified not identified as R with a positive deductible/supported fee (other than zero/null) with which they have been issued as rectifications and recorded with a period recorded in the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6>0 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | ||
41 | CI DEDUCTION RECTIFICATIONS | Add the CI of invoices in the LRFR registered with a non-zero/null deductible quota line with invoice type R1 to R5 that have been registered with a period recorded in the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a rectified base other than zero or null | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 |
Corrective replacement invoices with a corrected base other than zero/nil: add the deductible CIs of invoices in the LRFR registered with invoice type R1 to R5 that have been registered with a period stated in the invoice equal to the self-assessment period, less the rectified fee contained in each of them | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | ||
Add the deductible ICs of the invoices received identified as corrective (R1 to R5) in the case of AIB that have been registered with a settlement period stated in the invoice equal to the self-settlement period, without taking into account the corrective invoices for replacement with a rectified basis other than zero or null | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | 09 | ||
Rectifying invoices for substitution with a rectified base other than zero/null in LRFR add the deductible ICs of the invoices received identified as corrective (R1 to R5) in the case of AIB that have been registered with a settlement period recorded in the invoice equal to the period of self-assessment minus the rectified fee contained in each of them | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | 09 | ||
Add the CIs of invoices that, without being identified with R, have a negative deductible fee, which have been registered with a period stated in the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6 <0 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | ||
Add the CI of imports with a negative deductible quota, which have been registered with a period stated in the invoice equal to the self-assessment period | LRFR | F5 LC<0 | NO ISP BREAKDOWN | 01 12 | ||
Add the AIB CIs with a negative deductible fee that have been registered with a period recorded in the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6<0 | NO ISP BREAKDOWN | 09 | ||
Add the positive deductible ICs of the invoices received verified / partially verified not identified as R that have been issued as rectifications that have been recorded with a period stated in the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6>0 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | ||
42 | CI COMPENSATIONS SPECIAL REGIME AGY P | Deductible IC for invoices registered with code 02 with a period recorded in the invoice equal to the self-assessment period | LRFR | F1 F3 F6 | NO ISP BREAKDOWN | 02 |
Add the deductible ICs of the invoices received identified as corrective (R1 to R5) in the case of operations in which entrepreneurs pay compensation in purchases from people covered by REAGP , which have been registered with settlement period stated in the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a rectified base other than zero or null. |
LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | 02 | ||
Rectifying invoices for substitution with a rectified base other than zero/null in LRFR add the deductible ICs of the invoices received identified as corrective (R1 to R5) in the case of operations in which entrepreneurs pay compensation in purchases from people covered by REAGP, that have been recorded with a settlement period stated on the invoice equal to the self-assessment period minus the rectified fee contained in each of them. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | 02 | ||
43 | NOT INCLUDED OR PROVIDED | |||||
44 | NOT INCLUDED OR PROVIDED | |||||
45 | TOTAL FEE TO DEDUCT | Deductible CI from invoices registered in LRFR with a period stated in the invoice equal to the self-assessment period |