Frequently asked questions (FAQ)
Compilation of questions and answers regarding the Billing Computer Systems and VERI*FACTU
Billing procedures
The content of the Invoice Type field may have one of the following values:
"F1": Invoice (articles 6, 7.2 and 7.3 of RD 1619/2012).
They are registered with the key F1:
-
Complete invoices, except for complete invoices in which the inclusion of the recipient's Tax Identification Number is not mandatory pursuant to the provisions of letter d) of article 6.1 of the Regulation governing invoicing obligations, characterised in that the recipient is not identified (these invoices will be recorded with the code F2)
-
Qualified simplified invoices regulated in articles 7.2 and 7.3 of the Regulation governing invoicing obligations, characterized by the identification of the recipient.
"F2": Simplified Invoice and Invoices without recipient identification article 6.1.d) RD 1619/2012.
They are registered with the key F2:
-
Simplified invoices, except for qualified simplified invoices regulated in articles 7.2 and 7.3 of the Regulation governing invoicing obligations, which will be registered with the key F1.
-
Full invoices where the assignation of the NIF of the beneficiary is not mandatory, in accordance with the provisions of letter d) of Article 6.1 of the aforementioned Invoicing Rules, governing invoice obligations, characterised because the beneficiary of the same is not identified.
"F3": Invoice issued in replacement of simplified invoices invoiced and declared.
Only those obliged parties who register invoices in substitution for simplified invoices will use this type of invoice.
"R1": Rectifying Invoice (Error based on law and Art. 80 One Two and Six LIVA).
When a well-founded error of law or any of the causes of error in Articles 80.One, Two, and Six of the VAT Law (returns of goods, discounts, or price changes after the transaction has been carried out, termination of transactions, or the amount of provisional consideration) has occurred, a corrective invoice must be issued with a specific series, the information of which will be recorded under invoice type R1.
In the case of the return of goods or containers and packaging made on the occasion of a subsequent supply to the same recipient and tax rate, it will not be necessary to issue a corrective invoice. Instead, the amount of the returned goods or containers and packaging will be subtracted from the amount of said subsequent transaction, the result of which may be positive or negative.
The date on which the delivery or service was provided, as indicated on the initial invoice, will be included as the operation date. In the case of rectifying several invoices with a single corrective invoice, the most recent date will be indicated.
"R2": Corrective Invoice (Art. 80.Three, for bankruptcy).
When a change in the VAT tax base has occurred due to the client being in bankruptcy (Article 80.Three of the VAT Law), a corrective invoice with a specific series must be issued, the information of which will be recorded under invoice type R2.
Likewise, the type of corrective invoice must be identified with the codes "S - for substitution" or "I - for differences" depending on how the business owner wishes to carry out the correction.
The date on which the delivery was made or the service was provided, as indicated in the initial invoice, will be included as the operation date. In the case of rectifying several invoices with a single corrective invoice, the most recent date will be indicated.
The identification of rectified invoices will be optional. If identified, the number and date of issue should be reported.
"R3": Corrective Invoice (Art. 80.Four, for uncollectible credit).
When a change in the VAT tax base has occurred due to non-payment by the customer (Article 80.Four of the VAT Law), a corrective invoice with a specific series must be issued, the information of which will be recorded under invoice type R3.
Likewise, the type of corrective invoice must be identified with the codes "S - for substitution" or "I - for differences" depending on how the business owner wishes to carry out the correction.
The date on which the delivery was made or the service was provided, as indicated in the initial invoice, will be included as the operation date. In the case of rectifying several invoices with a single corrective invoice, the most recent date will be indicated.
The identification of rectified invoices will be optional. If identified, the number and date of issue should be reported.
"R4": Rectifying Invoice (Other).
Invoice type R4 will be indicated in these situations:
-
When a change in the VAT tax base has occurred for reasons other than those provided for in Article 80 of the VAT Law and is not due to a well-founded error of law, a corrective invoice with a specific series must be issued, the information of which will be recorded under invoice type R4.
-
When any non-monetary information on the invoice has been entered incorrectly
"R5": Corrective Invoice in simplified invoices.
The correction of a simplified invoice will be recorded with code R5, regardless of the reason for the correction.
This should be notified in the "Invoice type" block with the code "F3: invoice issued to replace simplified invoices that have been billed and declared' and in the block of 'Substituted information', substituted simplified invoices will be identified by the number, serial and date of issue. Identification is optional.
IMPORTANT: If a simplified invoice is paid (via the dispatch of a negative record with code "F2"), the invoice issued in replacement shall be reported with code "F1".
When a material error has occurred in the invoice (when the invoice does not meet any of the requirements demanded according to article 6 or 7 of the Invoicing Regulations), a well-founded error of law, an incorrect determination of the amount passed on or any of the circumstances that give rise to the modification of the tax base (art. 80 LIVA) a corrective invoice must be issued, the information of which will be sent identifying the type of invoice with the keys "R1", "R2", "R3" and "R4" depending on the reason for the correction (well-founded errors of law and causes of article 80.One, Two and Six LIVA, bankruptcy, bad debts and other causes).
Likewise, the type of corrective invoice must be identified with the codes “S- substitution” or “I- for differences”.
When the correction is made to a simplified invoice, the information to be sent will involve indicating the type of invoice with the code "R5" (Rectifying invoice in simplified invoices).
The invoice information will be sent indicating the invoice type with the keys “R1”, “R2”, “R3” and “R4”. When the amendment is made to a simplified invoice, the code is "R5". When the rectification is due to "replacement” it must be notified and the amount of the rectification also stated.
This information can be provided:
-
Option 1: Reporting a new record in which the correct amounts are indicated after the correction in the fields "taxable base", "quota" and, where applicable, "surcharge" and in turn the corrected amounts with respect to the original invoice in the fields "rectified base", "rectified quota" and, where applicable, "rectified surcharge quota".
-
Option 2: Reporting a new record indicating the correct amounts after the correction in the fields "taxable base", "charged rate" and, where applicable, "equivalent surcharge rate" and another record reporting the corrected amounts.
Identification the list of rectified invoices will be optional.
Example 1. Decrease in the tax base
Invoice No. 1 with a taxable base of €1,000 and a fee of €210, with an operation date of 05/01/2024 and an issue date of 05/07/2024.
This invoice will be subject to correction, which will result in a reduction of the taxable base by 200 euros.
Option 1 : Modification by substitution would mean issuing a corrected invoice with a gross tax base of €800 and an amount payable of 168, in which it will be stated that the correction made is for €1,000 because of the corrected gross tax base and €210 because of the corrected amount payable.
The fields and keys to be entered in the initial billing record are:
VAT Breakdown: gross tax base: 800, tax liability 168
Option 2 : Modification by substitution would mean issuing an invoice with a tax base of €-1000 and a corrected invoice in which it will be stated that the tax base is €800.
In the first invoice, the fields and keys to be entered in the initial billing record are:
In the second of the corrective invoices, the fields and keys to be entered in the initial billing record are:
Example 2: Increase in tax base
Invoice no. 2 with a taxable base of €1,000 and a rate of €210 is going to be corrected. The correction consists of an increase in the tax base of 200 euros.
Option 1: The modification by substitution would entail issuing a corrective invoice with a taxable base of €1,200 and rate 252, which will indicate that the correction made is €1,000 for the corrected taxable base and €210 for the corrected rate.
The fields and keys to be entered in the initial billing record are:
Option 2: The modification by substitution would entail issuing an invoice with a taxable base of -€1,000 and a corrective invoice indicating that the taxable base is €1,200.
In the first invoice, the fields and keys to be entered in the initial billing record are:
In the second of the corrective invoices, the fields and keys to be entered in the initial billing record are:
Example 3: Decrease in tax base due to non-payment
Invoice no. 3 with a taxable base of €1,000 and a fee of €210 will be subject to rectification due to non-payment, eliminating the entire fee charged.
Option 1 : The modification by substitution would entail issuing a corrective invoice with a taxable base of €1,000 and a rate of 0, which would indicate that the correction made is €1,000 for the corrected taxable base and €210 for the corrected rate.
The fields and keys to be entered in the initial billing record are:
Option 2: The modification by substitution would entail issuing an invoice with a taxable base of -€1,000, a rate of -€210, and a corrective invoice indicating that the taxable base is €1,000 and the rate is €0.
In the first invoice, the fields and keys to be entered in the initial billing record are:
In the second of the corrective invoices, the fields and keys to be entered in the initial billing record are:
Example 4: Correction of previous corrective invoice: increase in tax base.
Rectifying invoice no. 1 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of an increase in the tax base of 200 euros, since the corrective invoice nº1 bis should have been issued for an amount of tax base -800 € and rate -168 €.
Option 1 : The modification by substitution would entail issuing a new corrective invoice with a taxable base of -€800 and a rate of -€168, in which it will be indicated that the correction made is -€1000 for the corrected taxable base and -€210 for the corrected rate.
The fields and keys to be entered in the initial billing record are:
Option 2 : The modification by substitution would entail issuing an invoice with a taxable base of €1,000 and a corrective invoice indicating that the taxable base is -€800.
In the first invoice, the fields and keys to be entered in the initial billing record are:
In the second of the corrective invoices, the fields and keys to be entered in the initial billing record are:
Rectifying invoice no. 2 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of a reduction of the taxable base of 200 euros, since the corrective invoice nº2 bis should have been issued for a taxable base amount of -1,200 € and a rate of -252 €.
Option 1 : The modification by substitution would entail issuing a new corrective invoice with a taxable base of -€1,200 and a rate of -€252, in which it will be indicated that the correction made is -€1,000 for the corrected taxable base and -€210 for the corrected rate.
Option 2 : The modification by substitution would entail issuing an invoice with a taxable base of €1,000 and a corrective invoice indicating that the taxable base is -€1,200.
In the first invoice, the fields and keys to be entered in the initial billing record are:
In the second of the corrective invoices, the fields and keys to be entered in the initial billing record are:
Example 6: Correction of a previous corrective invoice with a negative amount: increase in tax base to a positive amount.
Rectifying invoice no. 3 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of an increase in the tax base of 1,500 euros, since the corrective invoice no. 2 bis should have been issued for a tax base amount of €500 and a rate of €105.
Option 1 : The modification by substitution would entail issuing a new corrective invoice with a taxable base of €500 and a rate of €105, which would indicate that the correction made is -€1,000 for the corrected taxable base and -€210 for the corrected rate.
The fields and keys to be entered in the initial billing record are:
Invoice Type: R4
Option 2 : The modification by substitution would entail issuing an invoice with a taxable base of €1,000 and a corrective invoice indicating that the taxable base is €500.
In the first invoice, the fields and keys to be entered in the initial billing record are:
In the second of the corrective invoices, the fields and keys to be entered in the initial billing record are:
The invoice information will be sent indicating the invoice type with the keys “R1”, “R2”, “R3” and “R4”. When the amendment is made to a simplified invoice, the code is "R5".
When the rectification is due to "differences" the amount of the rectification must be entered.
This should be notified in one single recording of the amending invoice with the code "I". In this case the additional fields "Rectified tax base" and "Rectified tax liability" should not be filled in. Identification the list of rectified invoices will be optional.
Example 1. Decrease in the tax base
Invoice no. 1 with a tax base of € 1,000 and an amount payable of € 210 is going to be object of correction. The correction consists of a reduction in the tax base of 200 euros.
The modification due to differences would involve issuing an invoice with a taxable base of - €200.
The fields and keys to be entered in the initial billing record are:
Example 2: Increase in tax base
Invoice no. 2 with a taxable base of €1,000 and a rate of €210 is going to be corrected. The correction consists of an increase in the tax base of 200 euros. The modification due to differences would involve issuing an invoice with a taxable base of €200.
The fields and keys to be entered in the initial billing record are:
Example 3: Decrease in tax base due to non-payment
Invoice no. 3 with a taxable base of €1,000 and a fee of €210 will be subject to rectification due to non-payment, eliminating the entire fee charged.
The modification due to differences would mean issuing an invoice with a taxable base of
0 € and a fee of -210 €.
The fields and keys to be entered in the initial billing record are:
Example 4: Correction of previous corrective invoice: increase in tax base.
Rectifying invoice no. 1 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of an increase in the tax base of 200 euros, since corrective invoice No. 1 bis should have been issued for a tax base amount of -800 euros and a tax rate of -168 euros.
The modification due to differences would mean issuing a new corrective invoice with a taxable base of €200.
The fields and keys to be entered in the initial billing record are:
Example 5: Correction of previous corrective invoice: decrease in tax base.
Rectifying invoice no. 2 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of a reduction of the tax base by 200 euros, since corrective invoice No. 2 bis should have been issued for a tax base amount of -1,200 euros and a tax rate of -252 euros.
The modification due to differences would involve issuing a new corrective invoice with a taxable base of -€200.
The fields and keys to be entered in the initial billing record are:
Example 6: Correction of a previous corrective invoice with a negative amount: increase in tax base to a positive amount.
Rectifying invoice no. 3 bis with a taxable base of €1,000 and a rate of €210 is going to be rectified. The correction consists of an increase in the tax base of €1,500, since corrective invoice No. 2 bis should have been issued for a tax base amount of €500 and a tax rate of €105.
The modification due to differences would mean issuing a new corrective invoice with a taxable base of €1,500.
The fields and keys to be entered in the initial billing record are:
A previously submitted invoice that is not valid will be cancelled by means of a cancellation billing record identifying the original invoice number.
If a new, correct invoice is to be issued, it must be registered with a different invoice number or issue date.
The date of the transaction corresponding to the original invoice that is subject to rectification.
The last day on which the transaction documented in the last rectified invoice was carried out will be reported (the most recent date).