Instructions

Temporary attribution

• Operations will be understood to have been carried out in the period in which the invoice or receipt should be entered on the registry.

• In the case of operations to which the special cash criteria regime of VAT applies, they will be recorded for the corresponding amounts in the calendar year corresponding to the time of total or partial accrual. of the same, in accordance with the accrual criteria of this special regime established in article 163.terdecies of Law 37/1992.

• Advances from customers and suppliers must be included in form 347. When the transaction is subsequently carried out, the total amount of the transaction will be declared, reducing it by the advance payment previously declared, provided that the result of this reduction, together with the rest of the transactions carried out in the calendar year with the same person or entity, exceeds the figure of 3,005.06 euros in absolute value.

• Subsidies, grants or assistance awarded by entities integrated into the various territorial public administrations or the institutional administration will be deemed to be paid on the day on which the corresponding payment order is issued. If there is no payment order, they will be deemed satisfied when payment is made.

• When the amounts received in cash cannot be included in the declaration for the calendar year in which the transactions are carried out because they were received after they were submitted or because they did not reach an amount greater than 6,000 euros at that time, they must be included separately in the declaration for the following calendar year in which the collection was made or the amount indicated above was exceeded.