2021. From 1 July
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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 invoice amount LRFE subject and exempt operations for reasons of article 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 | O1 15 |
| BI/Exempt amount of LRFE invoices, subject and exempt operations due to cause article 25 (E5) with settlement period in the invoice corresponding to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than ZERO or NULL. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | O1 15 | ||
| Rectifying invoices for substitution with a rectified base other than ZERO/NULL BI/exempt amount LRFE invoices subject and exempt operations for reasons of article 25 (E5) with a settlement period in the invoice corresponding to the self-assessment period less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | O1 15 | ||
| BI/exempt amount LRFE invoices deliveries of goods subject to and exempt with the exemption reason "OTHERS" (E6) or without putting anything in the cause box when the NIF of the recipient is a NIF VAT valid, 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/Exempt amount of LRFE invoices deliveries of goods subject to and exempt with the exemption reason "OTHERS" (E6) or without putting anything in the cause box when the recipient's NIF is a valid VAT NIF, with a settlement period on the invoice corresponding to the self-assessment period, without taking into account the rectification invoices for substitution with a rectified basis other than ZERO or NULL. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES OF GOODS. EXEMPT | 01 15 | ||
| Rectifying invoices for substitution with a rectified base other than ZERO/NULL BI/exempt amount LRFE invoices deliveries of goods subject to and exempt with the exemption reason "OTHER" (E6) or without putting anything in the cause box when the recipient's NIF is a NIF Valid VAT, with a settlement period on the invoice corresponding to the self-assessment period minus the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES OF GOODS. EXEMPT | 01 15 | ||
| Amount not subject to localization rules for service provision in which the recipient's NIF is a valid VAT NIF, with the date of operation and, failing that, the date of issue on the invoice corresponding to the self-assessment period. | LRFE | F1 F2 F4 | PROVISION OF SERVICES. DOES NOT FIX | 01 11 12 13 15 | ||
| Amount not subject to localization rules for services provided in which the recipient's NIF is a valid VAT NIF, with a settlement period on the invoice corresponding to the self-assessment period, without taking into account rectification invoices for substitution with a different rectified basis. of ZERO or NULL. | LRFE | R1 R2 R3 R4 R5 | PROVISION OF SERVICES. DOES NOT FIX | 01 11 12 13 15 | ||
| Rectifying invoices for substitution with a rectified base other than ZERO/NULL amount not subject to localization rules for services provided in which the recipient's NIF is a valid VAT NIF, with a settlement period on the invoice corresponding to the self-assessment period less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | PROVISION OF SERVICES.NOT SUBJECT | 01 11 12 13 15 | ||
| 60 | EXPORTS AND SIMILAR OPERATIONS | BI/exempt amount of 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 "CAUSE" box, with the operation date and, failing that, the issue date on the invoice corresponding to the self-assessment period. Operations on line 7 are not included. | LRFE | F1 F2 F4 | DELIVERIES AND SERVICES. EXEMPT | O1 02 |
| BI/exempt amount of invoices registered as subject and exempt identified with article 21(E2), 22(E3), 23 AND 24 (E4) as well as exemption reason "OTHER" (E6) or without putting anything in the "CAUSE" box with settlement period in the invoice corresponding to the self-assessment period and without taking into account the corrective invoices for substitution with a corrected base other than ZERO or NULL. Operations on line 8 are not included. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | O1 02 | ||
| Rectifying invoices for substitution with a rectified base other than ZERO/NULL BI/exempt amount of 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 "CAUSE" box with a settlement period in the invoice corresponding to the self-assessment period less the rectified base contained in each of them. Operations on line 9 are not included. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND SERVICES. EXEMPT | O1 02 | ||
| BI of invoices with code 02 that are listed as subject and not exempt, S1, in communication types A5 and A6 converting to a positive sign, and the period stated on the invoice equal to the self-assessment period. | LRFE | COMMUNICATION A5 A6 | DELIVERIES AND PROVISION OF SERVICES. S1 | O2 | ||
| 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 | A4 COMMUNICATION | DELIVERIES AND PROVISION OF SERVICES. S1 | O2 | ||
| 120 | OPERATIONS NOT SUBJECT TO LOCATION RULES EXCEPT THOSE INCLUDED IN BOX 123 | 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. Failure to take into account the corresponding service provisions included in box 59. | LRFE | F1 F2 F4 | NOT SUBJECT (LOCATION RULES) | O1 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. Failure to take into account the corresponding service provisions included in box 59. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | O1 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. Failure to take into account the corresponding service provisions included in box 59. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | O1 11 12 13 15 | ||
| 122 | OPERATIONS SUBJECT TO INVERSION BY THE TAXABLE PERSON | BI invoices S2 + S3 (of the S3 only the lines without a fee) in the LRFE, with the operation date and, failing that, the issue date on the invoice corresponding to the self-assessment period. | LRFE | F1 F3 | S2 S3 (NO FEE) | O1 11 12 13 15 |
| BI invoices S2 + S3 (of the S3 only the lines without a fee) in the LRFE, with a settlement period in the invoice corresponding to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | S2 S3 (NO FEE) | O1 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 fees) in the LRFE, with a settlement period in the invoice corresponding to the self-assessment period whose lines do not have fees. | LRFE | R1 R2 R3 R4 R5 | S2 S3 (NO FEE) | O1 11 12 13 15 | ||
| 123 | OSS. OPERATIONS NOT SUBJECT TO LOCATION RULES ACCORDING TO THE OSS | 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. | LRFE | F1 F2 F4 | NOT SUBJECT (LOCATION RULES) | 17 |
| Non-taxable amount of invoices in LRFE marked as non-taxable, with settlement period in the invoice corresponding to the self-assessment period, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) | 17 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null amount not subject to tax on invoices in LRFE marked as not subject to tax, with a settlement period in the invoice corresponding to the self-assessment period less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECT (LOCATION RULES) |
17 |
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| 124 | OSS. OPERATIONS NOT SUBJECT TO LOCATION RULES ACCORDING TO THE OSS | Operation type S1. Add the BIs of S1 with a passed-on quota greater than zero in the LRFE with the operation date and, failing that, the issue date in the self-assessed period | LRFE | F1 F2 F4 | NOT SUBJECT (LOCATION RULES) | 17 |
| In S1 of the LRFE with the declared settlement period equal to the self-assessed period, add the BI of corrective invoices issued (R1 R2 R3 R4 R5) netted with the corresponding sign, without taking into account the corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | S1 | 17 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null in S1 of the LRFE with a declared settlement period equal to the self-assessed period, add the BI of issued invoices | LRFE | R1 R2 R3 R4 R5 | S1 | 17 | ||
| In S1 of the LRFE, add the BI invoices issued not identified with R (rectifying) and that have a negative quota with the operation date and, failing that, the issue date on the invoice corresponding to the self-assessment period | LRFE | F1 F2 F4 < 0 | S1 | 17 | ||