2024
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 passed-on fee greater than zero + BI at 4% of S3 (only the lines with passed-on fee greater than zero) in the LRFE with operation date and, failing that, issue date in the self-assessed period . | LRFE | F1 F2 F4 | S1 S3(WITH FEE) | 01 11 12 13 15 |
00002 | 4% | RATE 4% | LRFE | |||
00003 | CI AT 4% | CI at 4% of S1 with passed-on fee greater than zero+ CI at 4% of S3 (only lines with passed-on fee 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 passed-on fee greater than zero + BI at 5% of S3 (only the lines with passed-on fee greater than zero) in the LRFE with operation date and, failing that, issue date in the self-assessed period . | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) |
01 11 12 13 15 |
00154 | 5% | RATE 5% | LRFE | |||
00155 | CI AT 5% | CI at 5% of S1 with passed-on fee greater than zero+ CI at 5% of S3 (only lines with passed-on fee 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 operation date and, failing that, 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% | RATE 10% | LRFE | |||
00006 | CI AT 10% | CI at 10% of S1 with passed-on fee greater than zero+ CI at 10% of S3 (only lines with passed-on fee 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 passed-on fee greater than zero+ BI at 21% of S3 (only lines with passed-on fee greater than zero) in the LRFE with operation date and, failing that, 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% | RATE 21% | LRFE | |||
00009 | CI AT 21% | CI at 21% of S1 with passed-on fee greater than zero+ CI at 21% of S3 (only lines with passed-on fee 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 code 09, only lines with supported quota greater than zero and period recorded in the invoice equal to the self-assessment period. If there are AIB at zero rate, the taxpayer must include them. | LRFR | F1 | NO ISP BREAKDOWN | O9 |
00011 | CI AIB GOODS AND SERVICES | LRFR . CI invoices with code 09, only lines with a passed-on fee greater than zero and a period recorded in the invoice equal to the self-assessment period. If FE>settlement period, the data will be taken to the period of the issue date. | LRFR | F1 | NO ISP BREAKDOWN | O9 |
00012 | BI OTHER OPERATIONS ISP | LRFR. Add BI invoices with ISP breakdown with a supported quota line greater than zero and a period recorded in 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 a supported quota line greater than zero and a period recorded in the invoice equal to the self-assessment period. | LRFR | F1 F2 F4 F6 | WITH ISP BREAKDOWN | O1 12 |
00014 | BI. BASE MODIFICATIONS AND QUOTAS | In S1 + S3 (only lines with quota) of the LRFE with settlement period declared equal to the self-assessment period, add the BI of corrective invoices issued (R1 R2 R3 R4 R5) netted with the corresponding sign, without taking into account the invoices rectifications by substitution with a rectified 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 lines with quota) of the LRFE with declared settlement period equal to the self-liquidated period, add the BI of rectifying invoices issued (R1 R2 R3 R4 R5) less rectified base contained in each of them. If they are rectification 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 fee other than zero (without netting). | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 03 05 09 | ||
In S1 + S3 (only lines with quota) of the LRFE with operation date and, failing that, issue date in the self-assessment period, add the negative BI of issued invoices not identified with R and that have 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 declared settlement period equal to the self-settlement period | LRFE | AJ | S1 | 03 05 | ||
ADD the BI in the type of operation S1, code 02, in communication A5 and A6 (they have a negative sign) and the BI/exempt amount with code 02 in communication A4 (convert to a negative sign) all of them registered in the LRFE with the corresponding period that of self-assessment. | LRFE | A5 A6 COMMUNICATION (THEY HAVE A NEGATIVE SIGN) A4 COMMUNICATION (CONVERT TO A NEGATIVE SIGN) | S1 | O2 | ||
ADD the BI of the invoices received identified as corrective (R1 to R5) and RREE AIB code that have been registered with borne quota and settlement period recorded in the invoice equal to the self-settlement period, without taking into account the corrective invoices due to substitution with rectified basis 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 zero of the LRFR with a settlement period declared equal to the self-liquidated 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 | ||
ADD the BI of the invoices received identified as corrective (R1 to R5) and with breakdown ISP with borne quota 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 rectified 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 zero of the LRFR with a settlement period declared equal to the self-liquidated period, ADD the BI of the invoices received identified as corrective (R1 to R5) and with an ISP breakdown less rectified base contained in each one of them. | LRFR | R1 R2 R3 R4 R5 | WITH ISP BREAKDOWN | O1 12 | ||
ADD the AIB BIs with negative borne quota other than rectifications 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 BI of ISP operations with negative borne quota other than rectifications 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 BI of the invoices received verified / partially verified not identified as R with positive borne quota (other than zero/null) that have been issued as rectifications and registered with a period stated in the invoice equal to the self-assessment period (new brand). | LRFR | F1 F3 F4 F6 > 0 | WITH ISP BREAKDOWN | O1 12 | ||
00015 | CI BASE AND QUOTA MODIFICATIONS | CI invoices issued from the LRFE with declared settlement period equal to the self-liquidated period, ADD the CI of issued rectifying invoices (R1 R2 R3 R4 R5) netted with the corresponding sign, without taking into account the rectifying invoices for substitution with a rectified 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-assessment period, add the CI of issued rectifying invoices (R1 R2 R3 R4 R5) less contained rectified quota in each of them. If they are rectification invoices for S3 substitution 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 (without netting) must be included. | 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 quota) in the LRFE with FO/FEX in the self-liquidated period ADD the CI issued invoices not identified with R that have negative quota in the LRFE with date of operation and, failing that, date of issue 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 declared settlement period equal to the self-liquidated period. | LRFE | AJ | S1 | 03 05 | ||
ADD the CIs in the type of operation S1, code 02, in communication A5 AND A6 (they have a negative sign) and the CIs with code 02 in communication A4 (calculate by putting a negative sign BI/exempt amount * 0.21) all of them registered in the LRFE with the period corresponding to that of the self-assessment. | LRFE | A5 A6 COMMUNICATION (THEY HAVE A NEGATIVE SIGN) A4 COMMUNICATION (PLACE WITH A 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 registered 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 rectified basis different from 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 corrective (R1 TO R5) in the case of AIB that have been registered with a settlement period recorded on the invoice equal to the settlement period self-assessment minus the rectified fee contained in each of them. | LRFR | R1 R2 R3 R4 R5 | NO ISP BREAKDOWN | O9 | ||
ADD the ICs supported from the invoices received identified as corrective (R1 TO R5) in the case of ISPs 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 rectified basis different from zero or null. | LRFR | R1 R2 R3 R4 R5 | WITH ISP BREAKDOWN | O1 12 | ||
Rectifying invoices for substitution with a rectified basis other than zero/null in LRFR 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 recorded on the invoice equal to the settlement period self-assessment minus 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 borne quota 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 CIs of ISP operations with negative borne quota 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 supported CIs of the invoices received verified/partially verified not identified as R with positive supported quotas (other than zero/NULL) that have been issued as rectifications and recorded with a period recorded in the invoice equal to the self-assessment period. | LRFR | F1 F3 F4 F6 > 0 | WITH ISP BREAKDOWN | O1 12 | ||
00156 |
BI WITH SURCHARGE AT 1.75% |
Type of operation S1 with passed-on fee greater than zero + S3 (only lines with passed-on fee greater than zero) in the LRFE with operation date and, failing that, issue date in the self-assessed period ADD the BI surcharge invoices in the LRFE with passed-on quota line greater than zero at 1.75%. | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
00157 |
1.75% |
RATE 1.75% | ||||
00158 | CI WITH SURCHARGE AT 1.75% | CI reloaded invoices in the LRFE with the operation date and, failing that, the 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 SURCHARGE AT 0.50% | Type of operation S1 with passed-on fee greater than zero + S3 (only lines with passed-on fee greater than zero) in the LRFE with FO/FEX in the self-liquidated period add the BI surcharge invoices in the LRFE with a passed-on quota line greater than zero at 0.62% and/or 0.5%. Positive tax base of S1 operation with CI surcharge at 0.00%. | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
00017 | 0.5% | RATE 0.5% | ||||
00018 | CI SURCHARGE AT 0.5% | CI reloaded 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 SURCHARGE AT 1.4% | Type of operation S1 with passed-on fee greater than zero + S3 (only lines with passed-on fee greater than zero) in the LRFE with operation date and, failing that, issue date in the self-assessed period ADD the BI surcharge invoices in the LRFE with passed-on quota line greater than zero at 1.4%. | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
00020 | 1.4% | RATE 1.4% | ||||
00021 | CI SURCHARGE AT 1.4% | CI reloaded invoices in the LRFE with the operation date and, failing that, the 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 SURCHARGE AT 5.2% | Type of operation S1 with passed-on fee greater than zero + S3 (only lines with passed-on fee greater than zero) in the LRFE with operation date and, failing that, issue date in the self-assessed period ADD the BI surcharge invoices in the LRFE with passed-on quota line greater than zero at 5.2%. | LRFE | F1 F2 F4 | S1 S3 (WITH FEE) | 01 11 12 13 15 |
00023 | 5.2% | RATE 5.2% | ||||
00024 | CI SURCHARGE AT 5.2% | CI reloaded invoices in the LRFE with the operation date and, failing that, the 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 BASES AND SURCHARGE FEES EQUIVALENCE | ADD BI of lines with surcharge S1 + S3 (only lines with quota) issued from the LRFE with settlement period declared equal to the self-liquidated period, ADD the surcharge BI of rectification invoices issued (R1 R2 R3 R4 R5) netted with the sign that applicable, 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 S3 (WITH FEE) | 01 11 12 13 15 |
Rectifying invoices for substitution with a rectified base other than zero/NULL in S1 + S3 (only lines with quota) of the LRFE with settlement period declared equal to the self-liquidated period, ADD the BI of lines with surcharge of invoices issued rectifying (R1 R2 R3 R4 R5) less 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 quota) issued from the LRFE with operation date and, failing that, issue date in the self-assessment period, add negative BI of lines with negative or zero surcharge quota in the LRFE | LRFE | F1 F2 F4 < 0 | S1 S3 (WITH FEE) | 01 11 12 13 15 | ||
00026 | CI MODIFICATIONS BASES AND QUOTAS SURCHARGE EQUIVALENCE | CI surcharge invoices issued from the LRFE with settlement period declared equal to the self-liquidated period, ADD the surcharge CI of invoices issued rectifying (R1 R2 R3 R4 R5) netted with the corresponding sign without taking into account the corrective invoices for substitution with a rectified base different from 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 declared settlement period equal to the self-liquidated period, ADD the surcharge ICs of rectifying invoices issued (R1 R2 R3 R4 R5) less corresponding rectified installments. | LRFE | R1 R2 R3 R4 R5 | S1 S3 (WITH FEE) | 01 11 12 13 15 | ||
In S1 + S3 (only lines with quota) issued from the LRFE with operation date and, failing that, issue date in the self-liquidated period ADD CI of lines with negative surcharge quota on invoices. | LRFE | F1 F2 F4 < 0 | S1 S3 (WITH FEE) | 01 11 12 13 15 | ||
00027 | TOTAL FEE | Sum of quotas from previous boxes |