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 SUPPORTED QUOTAS INTERNAL OPERATIONS | Add the BI of invoices in LRFR registered with a deductible/supported quota line greater than zero with a period stated on 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 SUPPORTED QUOTAS INTERNAL OPERATIONS | Add the deductible installments greater than zero from invoices in the LRFR registered with a period stated on 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 QUOTAS 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 key 09 with a deductible/supported quota line greater than zero with a period recorded on the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6 | NO ISP BREAKDOWN | 09 |
| 37 | CI QUOTAS SUPPORTED IN AIB OF GOODS AND SERVICES | Add the deductible CI greater than zero of invoices registered with code 09 with a period stated on 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 corrective invoices for substitution with a corrected 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 minus the rectified base contained in each 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 key 09 that have been recorded with a deductible/supported quota and a settlement period recorded on the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base 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 declared settlement period equal to the self-assessed period, add the BI of the invoices received identified as rectifying (R1 to R5) and key 09 less rectified base contained in each of them | 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 quota, which have been recorded with a period stated on 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 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 registered with a period stated on 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 quota (other than zero / null) with which they have been issued as corrective and 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 | ||
| 41 | CI RECTIFICATIONS OF DEDUCTIONS | Add the CI of invoices in the LRFR recorded with a deductible quota line other than zero/null with invoice type R1 to R5 that have been recorded with a period recorded in the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected 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 CI 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 corrected quota contained in each of them | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | ||
| Add the deductible CIs of the invoices received identified as corrective (R1 to R5) in the case of AIB that have been recorded with a settlement period stated on the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base 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 CIs of the invoices received identified as rectifying (R1 to R5) in the case of AIB that have been recorded with a settlement period stated in the invoice equal to the self-assessment period less the rectified quota contained in each of them | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | 09 | ||
| Add the CI of invoices that, without being identified with R, have a negative deductible quota, which have been recorded with a period stated on 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 negative deductible quota, which have been registered with a period stated on the invoice equal to the self-assessment period | LRFR | F5 LC<0 | NO ISP BREAKDOWN | 01 12 | ||
| Add the AIB CIs with negative deductible quota that have been registered with a period stated on the invoice equal to the self-assessment period | LRFR | F1 F3 F4 F6<0 | NO ISP BREAKDOWN | 09 | ||
| Add the positive deductible CI of the received invoices verified / partially verified not identified as R that have been issued as corrective 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 CI from invoices registered with code 02 with a period stated on the invoice equal to the self-assessment period | LRFR | F1 F3 F6 | NO ISP BREAKDOWN | 02 |
|
Add the deductible CIs from the invoices received identified as corrective (R1 to R5) in the case of operations in which businessmen pay compensation for purchases from persons covered by REAGP , which have been recorded with a settlement period indicated on the invoice equal to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected 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 CIs of the invoices received identified as rectifying (R1 to R5) in the case of operations in which businessmen pay compensations in acquisitions to persons covered by REAGP, which have been registered with a settlement period indicated on the invoice equal to the self-assessment period less the rectified quota 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 AMOUNT TO BE DEDUCTED | Deductible CI from invoices registered in LRFR with a period stated on the invoice equal to the self-assessment period | ||||