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General issues

We briefly describe the general aspects of the Billing Computer Systems and VERI*FACTU

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Contents of the High Billing Record.

The electronic billing record, which is not an electronic invoice, will briefly include the following information:

  1. NIF and name and surname, issuer name or corporate name.

  2. NIF and name and surname, business name or corporate name of the recipient of the operations. Whenever required by regulations, including the number assigned by your country of residence.

  3. Indication of whether the invoice has been physically issued by its recipient or by a third party. And, in that case, NIF and name and surname, business name or company name of the recipient or third party material issuer.

  4. The number and, where applicable, series of the invoice.

  5. The date of issue of the invoice and the date on which the operations documented therein were carried out, or the advance payment was received, if they are different from the date of issue of the invoice.

  6. The type of invoice issued, indicating whether it is a full or simplified invoice.

  7. If the invoice is considered corrective and identification of the corrected invoices is required.

  8. If the invoice is issued in replacement of previously issued simplified invoices and their identification.

  9. The overview of operations.

  10. The total amount of the invoice.

  11. Indication of the regime or regimes applied to the operations.

  12. Indication of whether the recipient of the invoice is the taxable person in the event that the reverse charge mechanism is applicable.

  13. The taxable base of the operations, the tax rate or rates applied, the VAT rate, the equivalence surcharge rate or rates applied, and the equivalence surcharge rate.

  14. If the transaction is not subject to Value Added Tax, the amount corresponding to said transaction and the reason for not being subject to tax.

  15. When it is not the first billing record generated by the computer system, the number and, where applicable, the series, as well as the date of issue of the invoice that appears in the billing record of the registration or cancellation, immediately prior, together with part of the fingerprint or "hash" of said previous record.

  16. The identification code of the computer system used, together with the identification data of the producer of said computer system.

  17. Date, hour, minute and second in which the high billing record is generated.

  18. Additional features that allow knowing the circumstances of generation of the high billing record.