2023
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 | SII DATA | ||||||
---|---|---|---|---|---|---|---|---|
OPERATION | LR | INVOICE TYPE | OPERATION TYPE | KEY RREE | DO NOT INCLUDE: DEDUCTIBLE IN LATER PERIOD | INCLUDE: DEDUCTIBLE IN LATER PERIOD | ||
28 | BI quotas supported current internal operations | ADD the BI of invoices in LRFR registered with a deductible/supported quota 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. Note: If the deductible amount is zero, BI is zero in any case. | LRFR | F1 F3 F4 F6 | WITH/WITHOUT BREAKDOWN ISP | 01 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
29 | CI quotas supported current internal 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 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
30 | BI quotas supported domestic operations with investment goods | SUM the BI of invoices in the LRFR registered with a deductible/supported quota 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. Note: If the deductible amount is zero, BI is zero in any case. | LRFR | F1 F3 F4 F6 WITH THE BS MARK INVESTMENT "YES" | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
31 | CI quotas supported domestic operations with investment goods | 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 THE BS MARK INVESTMENT "YES" | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
32 | BI quotas supported on imports of current goods | ADD the BI of invoices in the LRFR registered with a deductible/supported quota line greater than zero, Import invoice type DUA and LC with period recorded in the invoice equal to the self-assessment period. Note: If the deductible amount is zero, BI is zero in any case. | LRFR | F5 LC | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
33 | CI quotas supported on imports of current goods | ADD the deductible IC greater than zero of invoices registered as import invoice type DUA and LC with a period stated on the invoice equal to the self-assessment period. | LRFR | F5 LC | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
34 | BI quotas supported on imports of investment goods | ADD the BI of invoices in the LRFR registered with a deductible/supported quota line greater than zero, import invoice type DUA and LC with period recorded in the invoice equal to the self-assessment period. Note: If the deductible amount is zero, BI is zero in any case. | LRFR | F5 LC WITH THE BRAND BS INVESTMENT "YES" | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
35 | CI quotas supported on imports of investment goods | ADD the deductible IC greater than zero of invoices registered as import invoice type DUA and LC with a period stated in the invoice equal to the self-assessment period. | LRFR | F5 LC WITH THE BRAND BS INVESTMENT "YES" | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
36 | BI quotas supported in AIB of current 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. Note: If the deductible amount is zero, BI is zero in any case. If the rate is zero, it must be added to VAT earned by the taxpayer. | LRFR | F1 F3 F4 F6 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
37 | CI quotas supported in AIB for current 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 | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
38 | BI quotas supported in AIB of investment goods | 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. Note: If the deductible amount is zero, BI is zero in any case. Note: If the deductible amount is zero, BI is zero in any case | LRFR | F1 F3 F4 F6 WITH THE BS MARK INVESTMENT "YES" | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
39 | CI quotas supported in AIB of investment goods | 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 WITH THE BS MARK INVESTMENT "YES" | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
40 | BI rectifications of deductions | ADD the BI of invoices in the LRFR registered with a non-zero/null deductible/supported 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 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 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
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 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
ADD the BI of the invoices received identified as corrective (R1 to R5) and code RREE AIB that have been registered with deductible/supported fee and period of settlement 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 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
Rectifying invoices for substitution with a rectified base other than zero/null of the LRFR with declared settlement period equal to the self-assessment period, add the BI of the invoices received identified as corrective (R1 to R5) and RREE code AIB minus the rectified base contained in each one of them. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
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 on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6 <0 | WITH/WITHOUT ISP BREAKDOWN | O1 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
ADD the BI of imports with a negative deductible/supported quota, which have been registered with a period recorded in the invoice equal to the self-assessment period. | LRFR | F5 LC<0 | NO ISP BREAKDOWN | O1 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
ADD the AIB BIs with a negative deductible/supported fee, which 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 | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
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 registered with a period stated in the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6>0 | WITH/WITHOUT ISP BREAKDOWN | O1 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
41 | CI rectifications of deductions | ADD the CI of invoices in the LRFR registered with a non-zero/null deductible fee 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 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
Rectifying invoices for substitution with a rectified base other than zero/null add the deductible ICs 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 fee contained in each one of them. | LRFR | R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
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 substitution with a different rectified basis zero or null. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
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 on 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 | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
ADD the ICs of invoices that, without being identified with R, have a negative deductible fee, 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 | O1 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
ADD the CIs of imports with a 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 | O1 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
ADD the AIB ICs with a negative deductible fee that have been recorded with a period stated on the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6<0 | NO ISP BREAKDOWN | O9 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
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 | O1 12 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
42 | CI compensations Special Regime Agriculture, Livestock and Fishing | Deductible IC from 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 | O2 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR |
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 | O2 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
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 | O2 | "YEAH" | "YES" + PERIOD+SELF-ASSESSMENT YEAR | ||
43 | Not shown | |||||||
44* | Regularization Application Definitive Percentage Prorata | Adjustment in quota as a result of the regularization of the provisional deductions made during the year (Pd-Pp)*supported quota | LRFR | F1 F3 F4 F6 R1 R2 R3 R4 R5 | WITH/WITHOUT ISP BREAKDOWN | 01 02 09 12 | ||
45 | Total fee to deduct | Deductible CI from invoices registered in LRFR. |