Changes to Order HFP/417/2017 of 12 May, regulating the regulatory and technical specifications for the management of the VAT Record Books through the E-Office

Changes to Order HFP/417/2017 of 12 May, in accordance with the "Order project modifying Order HFP/417/2017, of 12 May, regulating the regulatory and technical specifications for developing the management of the Value Added Tax Record Books through the E-Office of the Tax Agency, established in article 62.6 of the Value Added Tax Regulation, and approved by Royal Decree 1624/1992 of 29 December, and Order EHA/3786/2008, of 29 December, approving Value Added Tax Form 303, self-assessment":

  • Add the NIF of the successor company in the invoice identification.

    Goal: identify invoice records carried out by a company in its capacity as successor of another company for company restructuring operations.

  • A new invoice code is added in the Received Invoices Record Book, called "LC". “Customs – Complementary settlement".
  • Two marks are added to identify:
    • Within the codes specific to complete invoices, simplified "qualified" invoices (they are simplified, but identify the recipient in accordance with sections 2 and 3 of article 7 of the RD 1619/2012).
    • Within codes for simplified invoices, complete invoices in which it is not mandatory to identify the recipient (these are foreseen in article 6.1.d) of the RD 1619/2012), for example, a non-established business that carries out online sales.
  • Added to the Issued Invoices Record Book a entry to identify invoices issued by third parties in accordance with the provisions of the additional third and sixth disposition of Royal Decree 1619/2012.
  • A new code of collection / payment method is added for operations under or affected by the special VAT cash accounting scheme to identify collections and payments carried out via direct debit orders.
  • An additional second provision is added determining that taxpayers for whom the SII is mandatory during the course of the fiscal year must send the invoicing records corresponding to the period of the previous fiscal year to be included.

    Thus, the code “first semester 2017” becomes “first semester 2017 and other invoices prior to inclusion in the SII”

  • Other changes:
    • On the express request of several companies, an additional field of free content is added, called “external reference”, for adding internal information of the company associated to the record of the invoice.
    • The breakdown of the exempt amount is permitted depending on the different reasons for exemption, which become compatible.
    • When an invoice has more than 15 NRC, a specific XML will be sent with the remaining details of the properties.
    • Some labels are renamed to offer greater clarity and legal accuracy in names: settlement period, invoicing by third parties or by the recipient and amount of property transmission subject to VAT.

(Madrid, 13 October 2017)