2023
Skip information indexAccrued 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 (TO) | KEY RREE | ||
| 00150 | BI AT 0% | Operation type S1. ADD the BI greater than zero, to 0% of S1 in the LRFE with operation date and, failing that, issue date in the self-assessed period. | LRFE | F1 F2 F4 | S1 | 01 |
| 00151 | 0% | Type 0% | LRFE | |||
| 00152 | CI AT 0% | CI at 0% of S1 | LRFE | F1 F2 F4 | S1 | 01 |
| 00001 | BI AT 4% | Operation type S1 and S3. ADD the BI at 4% of S1 with a passed-on fee greater than zero + BI at 4% of S3 (only the lines 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 | S1 S3(WITH FEE) | 01 11 12 13 15 |
| 00002 | 4% | TYPE 4% | LRFE | |||
| 00003 | CI AT 4% | CI at 4% of S1 with a passed-on quota greater than zero + CI at 4% of S3 (only lines with a passed-on quota greater than zero). | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00153 | BI AT 5% | Operation type S1 and S3. ADD the BI at 5% of S1 with a passed-on fee greater than zero + BI at 5% of S3 (only the lines 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 | S1 S3 (WITH FEE) |
01 11 12 13 15 |
| 00154 | 5% | TYPE 5% | LRFE | |||
| 00155 | CI AT 5% | CI at 5% of S1 with a passed-on quota greater than zero + CI at 5% of S3 (only lines with a passed-on quota greater than zero). | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00004 | BI AT 10% | Operation type S1 and S3. ADD the BI at 10% of S1 with a passed-on fee greater than zero + BI at 10% of S3 (only the lines 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 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 |
| 00005 | 10% | TYPE 10% | LRFE | |||
| 00006 | CI AT 10% | CI at 10% of S1 with a passed-on quota greater than zero + CI at 10% of S3 (only lines with a passed-on quota greater than zero). | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 |
| 00007 | BI AT 21% | Operation type S1 and S3. ADD the BI at 21% of S1 with a passed-on fee greater than zero + BI at 21% of S3 (only lines 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 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 |
| 00008 | 21% | TYPE 21% | LRFE | |||
| 00009 | CI AT 21% | CI at 21% of S1 with a passed-on quota greater than zero + CI at 21% of S3 (only lines with a passed-on quota greater than zero). | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 |
| 00010 | BI AIB GOODS AND SERVICES | LRFR . Add BI invoices with key 09, only lines with a supported quota greater than zero and a period stated in the invoice equal to the self-assessment period. If there is AIB at zero rate, the taxpayer must include them. | LRFR | F1 -- F4 F6 | NO ISP BREAKDOWN | O9 |
| 00011 | CI AIB GOODS AND SERVICES | LRFR . CI invoices with code 09, only lines with a passed-on quota greater than zero and a period stated on the invoice equal to the self-assessment period. If FE>settlement period, the data will be carried over to the period of the issue date. | LRFR | F1 -- F4 F6 | NO ISP BREAKDOWN | O9 |
| 00012 | BI OTHER OPERATIONS ISP | LRFR. Add BI invoices with ISP breakdown with supported quota line greater than zero and period stated on the invoice equal to the self-assessment period. | LRFR | F1 F2 F4 F6 | WITH ISP BREAKDOWN | O1 12 |
| 00013 | CI OTHER ISP OPERATIONS | LRFR . CI invoices with ISP breakdown with supported quota line greater than zero and period stated on the invoice equal to the self-assessment period. | LRFR | F1 F2 F4 F6 | WITH ISP BREAKDOWN | O1 12 |
| 00014 | BI. MODIFICATIONS TO BASES AND QUOTAS | In S1 + S3 (only the lines with a fee) of the LRFE with a 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 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 |
| Rectifying invoices for substitution with a rectified base other than zero/null and a rectified quota other than zero/null in S1 + S3 (only the lines with quota) of the LRFE with a declared settlement period equal to the self-assessed period, add the BI of the rectifying invoices issued (R1 R2 R3 R4 R5) less the rectified base contained in each of them. If they are rectifying invoices for substitution S3 with a rectified base other than zero/null but a rectified quota equal to zero/null, the full amount of the bases whose lines have a quota other than zero must be included (without netting). | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 | ||
| In S1 + S3 (only the lines with a quota) of the LRFE with an operation date and, failing that, an issue date in the self-assessed period, add the negative BI of issued invoices not identified with R and that have a negative or zero quota with FO/FEX in the self-assessed period. | LRFE | F1 F2 F4 <0 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 | ||
| BI of invoices issued with a declared settlement period equal to the self-assessed period | LRFE | AJ | S1 | 03 05 | ||
| ADD the BI in operation type S1, key 02, in communication A5 and A6 (they have a negative sign) and the BI/exempt amount with key 02 in communication A4 (convert to negative sign), all of them registered in the LRFE with a period corresponding to that of the self-assessment. | LRFE | COMMUNICATION A5 A6 (THEY HAVE A NEGATIVE SIGN) COMMUNICATION A4 (CONVERT TO NEGATIVE SIGN) | S1 | O2 | ||
| ADD the BI of the invoices received identified as corrective (R1 to R5) and key RREE AIB that have been recorded with supported quota and settlement 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 | NO ISP BREAKDOWN | O9 | ||
| Rectifying invoices for substitution with a rectified base other than zero or 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 RREE AIB key less rectified base contained in each of them. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | ||
| ADD the BI of the invoices received identified as corrective (R1 to R5) and with breakdown ISP with supported quota that have been recorded with a settlement period stated 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 ISP BREAKDOWN | O1 12 | ||
| Rectifying invoices for substitution with a rectified base other than zero or 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 with an ISP breakdown less rectified base contained in each of them. | LRFR | R1 R2 R3 R4 R5 | WITH ISP BREAKDOWN | O1 12 | ||
| ADD the AIB BIs with negative supported quota other than corrective ones that have been recorded with a settlement period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6 <0 | NO ISP BREAKDOWN | O9 | ||
| ADD the BI of ISP operations with negative supported quota other than corrective ones that have been recorded with a settlement period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6 <0 | WITH ISP BREAKDOWN | O1 12 | ||
| ADD the BI of the received invoices verified / partially verified not identified as R with positive supported quota (other than zero/null) that have been issued as corrective and recorded with a period stated in the invoice equal to the self-assessment period (new mark). | LRFR | F1 F3 F4 F6 > 0 | WITH ISP BREAKDOWN | O1 12 | ||
| 00015 | CI MODIFICATIONS TO BASES AND QUOTAS | CI invoices issued by the LRFE with a declared settlement period equal to the self-assessed period, ADD the CI 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 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 |
| Rectifying invoices for substitution with a rectified base other than zero/null and a rectified quota other than zero/null in LRFE with a declared settlement period equal to the self-assessed period, add the CI of rectifying invoices issued (R1 R2 R3 R4 R5) less rectified quota contained in each of them. If they are rectifying invoices for substitution S3 with a rectified base other than zero/null but a rectified quota equal to zero/null, the full amount of the bases whose lines have a quota other than zero must be included (without netting). | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 | ||
| Operation type S1 + S3 (only lines with a fee) in the LRFE with FO/FEX in the self-assessed period ADD the CI invoices issued not identified with R that have a negative fee in the LRFE with an operation date and, failing that, an issue date in the self-assessed period. | LRFE | F1 F2 F4 <0 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 | ||
| CI of invoices issued with a declared settlement period equal to the self-assessed period. | LRFE | AJ | S1 | 03 05 | ||
| ADD the CIs in operation type S1, key 02, in communication A5 and A6 (they have a negative sign) and the CIs with key 02 in communication A4 (calculate by putting a negative sign BI/exempt amount * 0.21), all of them registered in the LRFE with a period corresponding to that of the self-assessment. | LRFE | COMMUNICATION A5 A6 (THEY HAVE A NEGATIVE SIGN) COMMUNICATION A4 (PUT WITH NEGATIVE SIGN BI*0.21) | S1 | O2 | ||
| ADD the supported 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 | O9 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null in LRFR ADD the supported CIs of the invoices received identified as rectifying (R1 to R5) in the case of AIB that have been recorded with a settlement period indicated on the invoice equal to the self-assessment period less the rectified fee contained in each of them. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | ||
| ADD the supported CIs of the invoices received identified as corrective (R1 to R5) in the case of ISPs that have been registered 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 | WITH ISP BREAKDOWN | O1 12 | ||
| Rectifying invoices for substitution with a rectified base other than zero/null in LRFR ADD the supported CIs of the invoices received identified as rectifying (R1 to R5) in the case of ISPs that have been registered with a settlement period stated on the invoice equal to the self-assessment period less the rectified fee contained in each of them. | LRFR | R1 R2 R3 R4 R5 | WITH ISP BREAKDOWN | O1 12 | ||
| ADD the AIB CIs with negative supported quota that have been registered with a settlement period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6 <0 | NO ISP BREAKDOWN | O9 | ||
| ADD the CI of ISP operations with negative supported quota that have been registered with a settlement period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6 <0 | WITH ISP BREAKDOWN | O1 12 | ||
| ADD the supported CI of the received invoices verified/partially verified not identified as R with positive supported quotas (other than zero/NULL) that 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 ISP BREAKDOWN | O1 12 | ||
| 00156 |
BI WITH 1.75% SURCHARGE |
Type of operation S1 with a passed-on quota greater than zero + S3 (only lines 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 ADD the BI surcharge invoices in the LRFE with a passed-on quota line greater than zero to 1.75%. | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00157 |
1.75% |
TYPE 1.75% | ||||
| 00158 | CI WITH 1.75% SURCHARGE | CI surcharges invoices in the LRFE with operation date and, failing that, issue date in the self-assessed period at 5.2% of S1 with a passed-on fee greater than zero+S3 (only lines with a passed-on fee greater than zero). | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00016 | BI WITH 0.50% SURCHARGE | Type of operation S1 with a passed-on quota greater than zero + S3 (only lines with a passed-on quota greater than zero) in the LRFE with FO/FEX in the self-assessed period add the BI surcharge invoices in the LRFE with a passed-on quota line greater than zero to 0.62% and/or 0.5%. Positive tax base of operation S1 with CI surcharge at 0.00%. | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00017 | 0.5% | TYPE 0.5% | ||||
| 00018 | CI 0.5% SURCHARGE | CI surcharges invoices in the LRFE with the operation date and, failing that, the issue date in the self-assessed period at 0.5% of S1 with a passed-on fee greater than zero+S3 (only lines with a passed-on fee greater than zero). | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00019 | BI WITH 1.4% SURCHARGE | Type of operation S1 with a passed-on fee greater than zero + S3 (only lines with a passed-on fee greater than zero) in the LRFE with an operation date and, failing that, an issue date in the self-assessed period ADD the BI surcharge invoices in the LRFE with a passed-on fee line greater than zero at 1.4%. | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00020 | 1.4% | TYPE 1.4% | ||||
| 00021 | CI SURCHARGE AT 1.4% | CI surcharges invoices in the LRFE with operation date and, failing that, issue date in the self-assessed period at 1.4% of S1 with a passed-on fee greater than zero+S3 (only lines with a passed-on fee greater than zero). | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00022 | BI WITH 5.2% SURCHARGE | Type of operation S1 with a passed-on fee greater than zero + S3 (only lines with a passed-on fee greater than zero) in the LRFE with an operation date and, failing that, an issue date in the self-assessed period ADD the BI surcharge invoices in the LRFE with a passed-on fee line greater than zero at 5.2%. | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00023 | 5.2% | TYPE 5.2% | ||||
| 00024 | CI SURCHARGE AT 5.2% | CI surcharges invoices in the LRFE with operation date and, failing that, issue date in the self-assessed period at 5.2% of S1 with a passed-on fee greater than zero+S3 (only lines with a passed-on fee greater than zero). | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| 00025 | BI MODIFICATIONS TO BASES AND QUOTAS SURCHARGE EQUIVALENCE | ADD BI of lines with surcharge S1 + S3 (only lines with a fee) issued by the LRFE with a declared settlement period equal to the self-assessed period, ADD the BI of surcharge of corrective invoices issued (R1 R2 R3 R4 R5) netted with the corresponding sign, without taking into account corrective invoices for substitution with a corrected base other than zero or null. | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
| Rectifying invoices for substitution with a rectified base other than zero/NULL in S1 + S3 (only the lines with a fee) of the LRFE with a declared settlement period equal to the self-assessed period, ADD the BI of lines with a surcharge for rectifying invoices issued (R1 R2 R3 R4 R5) less the rectified base contained in each of them. | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 | ||
| In S1 + S3 (only lines with a fee) issued by the LRFE with an operation date and, failing that, an issue date in the self-assessed period, add negative BI of lines with a negative or zero surcharge fee in the LRFE | LRFE | F1 F2 F4 < 0 | S1 S3 (WITH FEE) | 01 11 12 13 15 | ||
| 00026 | CI MODIFICATIONS TO BASES AND QUOTAS SURCHARGE EQUIVALENCE | CI surcharge on invoices issued by the LRFE with a declared settlement period equal to the self-assessed period, ADD the CI surcharge on 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 S3 (WITH FEE) | 01 11 12 13 15 |
| Rectifying invoices for substitution with a rectified base other than zero/null, in LRFE with a declared settlement period equal to the self-assessed period, ADD the CIs for surcharge of rectifying invoices issued (R1 R2 R3 R4 R5) less corresponding rectified fees. | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 | ||
| In S1 + S3 (only lines with a fee) issued by the LRFE with an operation date and, failing that, an issue date in the self-assessed period, ADD CI of lines with a negative surcharge fee on invoices. | LRFE | F1 F2 F4 < 0 | S1 S3 (WITH FEE) | 01 11 12 13 15 | ||
| 00027 | TOTAL SHARE | Sum of quotas from previous boxes | ||||