2022
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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 DELIVERIES OF GOODS AND SERVICES | BI /Exempt amount invoices LRFE operations subject and exempt due to article 25 (E5), with date of operation and, failing that, date of issue in the invoice corresponding to the self-assessment period | LRFE | F1 F2 F4 | DELIVERIES AND BENEFITS. EXEMPT | O1 15 |
BI/Exempt amount of LRFE invoices subject and exempt operations due to article 25 (E5) 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 base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND BENEFITS. EXEMPT | O1 15 | ||
Rectifying invoices for substitution with a rectified base other than zero/null BI/exempt amount LRFE invoices operations subject and exempt due to article 25 (E5) with a settlement period in the invoice corresponding to the self-assessment period less the rectified base contained in each of they . | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND BENEFITS. EXEMPT | O1 15 | ||
BI/exempt amount LRFE invoices deliveries of goods subject and exempt with the "other" exemption reason (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 | DELIVERY OF GOODS. 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 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 rectifying invoices for substitution with a rectified base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | DELIVERY 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 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 | DELIVERY 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. NOT SUPPORTED | 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. zero or null. | LRFE | R1 R2 R3 R4 R5 | PROVISION OF SERVICES. NOT SUPPORTED | 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 | PROVISIONS OF SERVICES. NOT SUBJECTED | 01 11 12 13 15 | ||
60 | EXPORTS AND ASSIMILATED OPERATIONS | BI/exempt amount of invoices registered as subject and exempt identified with article 21 (E2), 22 (E3), 23 and 24 (E4), with date of operation and, failing that, date of issue on the invoice corresponding to the period of self-assessment. | LRFE | F1 F2 F4 | DELIVERIES AND BENEFITS. EXEMPT | O1 02 |
BI/exempt amount of invoices registered as subject and exempt identified with article 21(E2), 22(E3), 23 and 24 (E4) with settlement period on the invoice corresponding to the self-assessment period and without taking into account the invoices rectifications by substitution with a rectified base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | DELIVERIES AND BENEFITS. 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) with 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 | DELIVERIES AND BENEFITS. EXEMPT | O1 02 | ||
BI/Exempt amount of LRFE invoices for deliveries of goods subject to and exempt with the exemption reason "others" (E6) or without putting anything in the cause box, with date of operation and, failing that, date of issue on the invoice corresponding to the self-assessment period . The operations in box 59 are not included. | LRFE | F1 F2 F4 | DELIVERY OF GOODS. EXEMPT | O2 | ||
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, with a settlement period on the invoice corresponding to the self-assessment period, without taking into account the invoices rectifications by substitution with a rectified base other than zero or null. The operations in box 59 are not included. | LRFE | R1 R2 R3 R4 R5 | DELIVERY OF GOODS. EXEMPT | O2 | ||
Corrective replacement invoices with a corrected base other than zero/nil. 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, with a settlement period on the invoice corresponding to the self-assessment period less the rectified basis contained in each one of them . The operations in box 59 are not included. | LRFE | R1 R2 R3 R4 R5 | DELIVERY OF GOODS. EXEMPT | O2 | ||
BI of invoices with code 02 that appear as subject and not exempt, S1, in communication types A5 and A6, converting to a positive sign, and the period recorded in the invoice equal to the self-assessment period. | LRFE | COMMUNICATION A5 A6 | DELIVERIES AND PROVISIONS OF SERVICES. S1 | O2 | ||
BI of invoices with code 02 that appear as subject and not exempt, S1, in communication type A4 where the part identified with code 02 will be taken as exempt amount with a positive sign, and period recorded in the invoice equal to the self-assessment period. | LRFE | A4 COMMUNICATION | DELIVERIES AND PROVISIONS OF SERVICES. S1 | O2 | ||
120 | OPERATIONS NOT SUBJECT BY LOCATION RULES EXCEPT THOSE INCLUDED IN BOX 123 | Non-subject amount of invoices in LRFE marked as non-subject, with the transaction date and, failing that, the issue date on the invoice corresponding to the self-assessment period. Do not take into account the corresponding services provided in box 59. | LRFE | F1 F2 F4 | NOT SUBJECTED (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. Do not take into account the corresponding services provided in box 59. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECTED (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. Do not take into account the corresponding services provided in box 59. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECTED (LOCATION RULES) | O1 11 12 13 15 | ||
122 | OPERATIONS SUBJECT TO INVESTMENT BY THE TAXABLE SUBJECT | BI invoices S2 + S3 (of the S3 only the lines without quota) 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 quota) 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 rectified base other than zero or null. | LRFE | R1 R2 R3 R4 | 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 quota) in the LRFE, with a settlement period in the invoice corresponding to the self-settlement period whose lines do not have quotas. | LRFE | R1 R2 R3 R4 | S2 S3 (NO FEE) | O1 11 12 13 15 | ||
123 | OSS. OPERATIONS NOT SUBJECT BY LOCATION RULES UNDER THE OSS | Non-subject amount of invoices in LRFE marked as non-subject, with date of operation and, failing that, date of issue on the invoice corresponding to the self-assessment period. | LRFE | F1 F2 F4 | NOT SUBJECTED (LOCATION RULES) | 17 |
Non-subject amount of invoices in LRFE marked as non-subject, with a settlement period on the invoice corresponding to the self-assessment period, without taking into account the corrective invoices for substitution with a rectified base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | NOT SUBJECTED (LOCATION RULES) | 17 | ||
Rectifying invoices for substitution with a rectified base other than zero/null non-subject amount of invoices in LRFE marked as not subject, 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 | NOT SUBJECTED (LOCATION RULES) |
17 |
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124 | OSS. OPERATIONS NOT SUBJECT BY LOCATION RULES UNDER THE OSS | Operation type S1. Add the BI of S1 with a passed-on fee 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 SUBJECTED (LOCATION RULES) | 17 |
In S1 of the LRFE with the settlement period declared equal to the self-assessment period, add the BI of rectification invoices issued (R1 R2 R3 R4 R5) netted with the corresponding sign, without taking into account the rectification invoices for substitution with a rectified 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 declared settlement period equal to the self-liquidated 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 (corrective) and that have a negative quota with the operation date and, failing that, the date of issue on the invoice corresponding to the self-assessment period. | LRFE | F1 F2 F4 < 0 | S1 | 17 |