Libro de emitidas (Invoices issued)
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Field(s)
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Validation
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Affects on
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Sujeta > NoExenta > Tipoimpositivo
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1. Only values 0%, 4%, 10% and 21% are allowed.
2. If FechaOperacion <= 2012 values 7%, 8%, 16% and 18% are
allowed.
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Only allowed values of rates by Sales tax codes must be used
for tax transactions to be reported to SII from the company.
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Sujeta > NoExenta > TipoRecargoEquivalencia
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1. Only values 5.2%, 1.4%, 0.5% and 1.75% are allowed.
2.If FechaOperacion <= 2012 then 1% and 4% are allowed.
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Only allowed values of rates by Equivalence charge codes must
be used for tax transactions to be reported to SII from the company.
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Sujeta > NoExenta > CuotaRecargoEquivalencia
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If ClaveRegimenEspecialOTrascendencia <> "06" CuotaRecargoEquivalencia
= (BaseImponible * TipoRecargoEquivalencia) +/- 1% of the BaseImponible (+/-
€ 10)
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CuotaRecargoEquivalencia value must be controlled by user on transaction
posting moment. Posted value will be reported.
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Sujeta > NoExenta > TipoNoExenta = “S1” and single
ClaveRegimenEspecialOTrascendencia is different from
03, 05, 09, 16
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TipoImpositivo: mandatory and <> 0.
CuotaRepercutida: mandatory (except invoice type F2, F4 and R5) and
must be validated (except if TipoRectificativa = "I" or type of
invoice F2, F4 and R5) that:
If ClaveRegimenEspecialOTrascendencia <> 06: CuotaRepercutida
and BaseImponible must have the same sign.
If [BaseImponible] ≤ 1000: [CuotaRepercutida] = ([BaseImponible] * TipoImpositivo) +/- 1% of [BI] (+/- €10).
If [BaseImponible] ˃ 1000: [CuotaRepercutida] = ([BaseImponible] * TipoImpositivo) +/- €10 .
If ClaveRegimenEspecialOTrascendencia = 06: CuotaRepercutida and
BaseImponible must have the same sign.
If [BI to cost] ≤ 1000: [CuotaRepercutida] = ([BI to cost] * TipoImpositivo) +/- 1% of the
[BI to cost] (+/- €10) .
If [BI to cost] ˃ 1000: [CuotaRepercutida] = ([BI to cost] * TipoImpositivo) +/- €10.
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CuotaRepercutida value must be controlled by user on transaction
posting moment. Posted value will be reported.
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Sujeta > NoExenta > TipoNoExenta = “S1” and several ClaveRegimenEspecialOTrascendencia
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Several ClaveRegimenEspecialOTrascendencia - not supported scenario.
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Sujeta > NoExenta > TipoNoExenta = “S1” and single
ClaveRegimenEspecialOTrascendencia that is 03 or 05
or 09
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- ImporteTotal: mandatory
If BaseImponible = 0 validate that:
- TipoImpositivo: blank or zero.
- CuotaRepercutida: blank field or zero.
If BaseImponible <> 0 validate that:
- TipoImpositivo: mandatory and <> 0
- CuotaRepercutida: mandatory field (except invoice type F2, F4 and
R5) and must be validated (except if TipoRectificativa = "I" or
type of invoice F2, F4 and R5) that:
CuotaRepercutida and BaseImponible must have the same sign.
If [BaseImponible ] ≤ 1000: [CuotaRepercutida] = ([BaseImponible ] * TipoImpositivo) +/- 1% of [BI] (+/- €10).
If [BaseImponible ] ˃ 1000: [CuotaRepercutida] = ([BaseImponible ] * TipoImpositivo) +/- €10.
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CuotaRepercutida value must be controlled by user on transaction
posting moment. Posted value will be reported.
On reporting level the following condition is added: IF(TipoNoExenta=S1
and ClaveRegimenEspecialOTrascendencia in (03, 05, 09) and BaseImponible = 0)
THEN TipoImpositivo = 0.
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Sujeta > NoExenta > TipoNoExenta = “S2”
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When TipoNoExenta=S2, validate that:
- TipoImpositivo = 0. (Not allowed blank).
- CuotaRepercutida = 0. (Not allowed blank).
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“S2” value refers to Reverse charge transactions. If tax transaction is posted as Reverse charge, it must
be posted with TaxRate = 0, otherwise validation will not be passed as
TipoImpositivo and CuotaRepercutida will not be equal to 0.00. This must be
controlled by user on transaction posting moment.
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Sujeta > NoExenta > TipoNoExenta = “S3” and single
ClaveRegimenEspecialOTrascendencia other than 03, 05, 09, 16
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-At least two lines of detail.
-TipoImpositivo: mandatory completion field (0 is allowed).
- At least one line of details with TipoImpositivo = 0.
- At least one line with TipoImpositivo <> 0.
- CuotaRepercutida: If TipoImpositivo = 0, CuotaRepercutida = 0.
- If TipoImpositivo <> 0, mandatory (except invoice type F2, F4
and R5).
If TipoRectificativa <> "I", invoice type <> F2,
F4 or R5 and all ClaveRegimenEspecialOTrascendencia <> 06 validate that:
CuotaRepercutida and BaseImponible must have the same sign.
If [BaseImponible ] ≤ 1000: [CuotaRepercutida] = ([BaseImponible ] * TipoImpositivo) +/- 1% of [BI] (+/- €10).
If [BaseImponible ] ˃ 1000: [CuotaRepercutida] = ([BaseImponible ] * TipoImpositivo) +/- €10.
- If TipoImpositivo <> 0 and any of the
ClaveRegimenEspecialOTrascendencia = 06: mandatory (except invoice type F2,
F4 and R5).
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CuotaRepercutida value must be controlled by user on transaction
posting moment. Posted value will be reported.
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Sujeta > NoExenta > TipoNoExenta = “S3” and single
ClaveRegimenEspecialOTrascendencia that is 03 or 05 or 09
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- At least two lines of detail.
- TipoImpositivo: blank or 0.
- At least one line with TipoImpositivo = 0.
- CuotaRepercutida: blank or 0.
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“S3” value refers to a case when there is at least one Reverse charge
transaction and at least one non-Reverse charge transaction. If tax transaction is posted as Reverse charge, it must
be posted with TaxRate = 0, otherwise validation will not be passed as
TipoImpositivo and CuotaRepercutida will not be equal to 0.00. This must be
controlled by user on transaction posting moment.
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Sujeta > NoExenta > TipoNoExenta = “S3” and several ClaveRegimenEspecialOTrascendencia
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Several ClaveRegimenEspecialOTrascendencia - not supported scenario.
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DesgloseTipoOperacion
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- Excluded when DesgloseFactura is reported.
- at least one PrestacionServicios and / or Entrega must appear.
- If PrestacionServicios and /
or Entrega blocks are completed simultaneously, the TipoNoExenta S1, S2 and
S3 will be informed independently of each one of them.
- The same validations will be applied to each of the blocks
independently
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In current implementation <DesgloseFactura> is always disabled,
which means that <DesgloseTipoOperacion> must always be reported.
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TipoComunicacion=”A5” or “A6”
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Validation of the field <TipoFactura> in the book of issued
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“A5” and “A6” values are out of scope of current implementation.
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In the book of issued invoices ClaveRegimenEspecialOTranscedencia
= 06
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TipoFactura must be different from "F2",
"F4" or "R5"
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Values of ClaveRegimenEspecialOTranscedencia and TipoFactura are
controlled by user during preparing data for reporting.
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In the book of issued invoices <BaseImponibleACoste>
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BaseImponibleACoste – mandatory if
ClaveRegimenEspecialOTranscedencia = "06"
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Check is provided on report level.
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In the book of issued invoices <ImporteTotal>
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1.Obligatory if "there is only one line
DetalleIVA" and BaseImponible= 0 and TipoFactura= "F2" or
"F4" or "R5".
2.Obligatory if ClaveRegimenEspecialOTranscedencia =
"05" or "03" or "09".
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Check on report level is provided: ImporteTotal tag – is always
reported.
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Libro de recibidas (Invoices received)
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<TipoImpositivo> <InversionSujetoPasivo>
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- Only values 0%, 4%, 10% and 21% are allowed
- If FechaOperacion <= 2012 values 7%, 8%, 16% and 18% are allowed
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Only allowed values of rates by Sales tax codes must be used
for tax transactions to be reported to SII from the company.
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<TipoImpositivo> <DesgloseIVA>
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- Mandatory if CuotaSoportada is completed and
BaseImponible <> 0
- Only values 0%, 4%, 10% and 21% are allowed
- If FechaOperacion <= 2012 TipoImpositivo 7%, 8%, 16% and
18% are allowed
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Only allowed values of rates by Sales tax codes must be used
for tax transactions to be reported to SII from the company.
TipoImpositivo check is provided on report level – must be reported
when BaseImponible <> 0.
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<CuotaSoportada> in <InversionSujetoPasivo>
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CuotaSoportada and BaseImponible must have the same
sign.
If [BI] ≤ 1000: [CuotaSoportada] = ([BaseImponible ] * TipoImpositivo) +/- 1% of [BI] (+/-
€10 ).
If [BI] ˃ 1000: [CuotaSoportada] = ([BaseImponible ] * TipoImpositivo) +/- €10.
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CuotaSoportada value must be controlled by user on transaction posting moment. Posted
value will be reported.
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<ImporteCompensacionREAGYP > in <DesgloseIVA>
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ImporteCompensacionREAGYP is out of scope of current implementation.
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<NumSerieFacturaEmisor> in TipoFactura ="F5" and "LC"
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1. If TipoFactura = "F5" the
NumSerieFacturaEmisor must have the format of identification number DUA
AA, last two digits of the year of capture of the DUA PP, Country of
the DUA: we would admit any ISO code, not only Spain. 00RRRR, presentation
field AAAAAAA, "sequential numbering" within the presentation site
D, validation digit
https://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Aduanas_e_Impuestos_Especiales/_Presentacion/La_Aduana_espanola/_INFORMACION/Novedades/2015/Numeracion_y_guia_EDIFACT_del_DUA_de_importacion.shtml
2. If TipoFactura = "LC" the
NumSerieFacturaEmisor must have the format of the complementary liquidations
of Aduanas: It should start with LC, A01 or A02
NumSerieFacturaEmisor - Series No.+ Invoice No. That identify the
invoice issued
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Number sequences for documents which must be reported as TipoFactura
="F5" and "LC" must be setup in accordance to the
requirement of SII. Invoice number will be reported to SII with the number
defined during posting.
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<CuotaDeducible>
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1.If all amounts in lines of the CuotaSoportada
field are positive, validate that: CuotaDeducible ≤ sum of CuotaSoportada +1
euro. (Will not apply when ClaveRegimenEspecialOTranscedencia = 14 and date
of submission is less than 1.1.19 or ClaveRegimenEspecialOTranscedencia is 02
or 13)
2.If the CuotaSoportada has some positive line and
some negative, (It will not apply when ClaveRegimenEspecialOTranscedencia =
14 and date of submission is less than 1.1.19 or key regime is 02 or 13)
validate that. CuotaDeducible ≤ sum of positive CuotaSoportada
+ 1 euro. (do not take into account the negative supported quotas).
3. If ClaveRegimenEspecialOTranscedencia = 13,
validate that: CuotaDeducible = 0.
4.If it is indicated as
ClaveRegimenEspecialOTranscedencia = 02, validate that:
[CuotaDeducible] <= [sum ImporteCompensacionREAGYP ] + 1
euro.
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Check is provided on report level: CuotaDeducible = SUM(CuotaSoportada)
Check is provided on report level: if ClaveRegimenEspecialOTranscedencia
= 13, CuotaDeducible will be reported as “0.00”.
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