"Nevertheless, it will be mandatory, in any case, the issuance in specific series of the following invoices:
1.º Those issued by the recipients of the operations or by third parties referred to in article 5, for each one of which there must be different series.
2. Credit notes. "
Should the numbers and series of the invoices issued by DevoluIVA be different from those used by the Business?
Civil Procedure Law. Article 318. Mode of production of evidence by public documents
Public documents will have the probative force established in article 319 if they are provided to the process in original or by copy or reliable certification, whether they are presented on paper or by electronic document, or if, having been provided by simple copy, on paper or digitized image, in accordance with the provisions of article 267, its authenticity has not been contested.
Do digitalized tickets and invoices with certificate and electronic invoices have probative value before the AEAT and a court?
No, because a full invoice is required to deduct VAT.
Yes. Employers or professionals are obliged to issue an invoice and a copy of it for the delivery of goods and services they carry out in the course of their activity.
Yes. Companies must issue and send electronic invoices in their relations with companies and individuals who agree to receive them or who have expressly requested them. This duty is independent of the size of their staff or of its annual volume of operations.
Companies that, being obliged to do so, do not offer users the possibility of receiving electronic invoices or do not allow the access of people who have ceased to be customers, to their invoices, will be sanctioned with a warning or a fine.
The service is aimed at companies, professionals, self-employed and all types of entities or non-business organizations (associations, NGOs, etc.) that in the exercise of their activity incur in expenses for restaurant, taxis, petrol, parking lots, etc., that generate a deductible VAT and are likely to be deducted from corporation tax or personal income tax.
DevoluIVA automatically receives all the operations carried out in business within its network and automatically converts them into recap electronic invoices at the end of the calendar month.
Yes, since they follow all the legal requirements formulated by the law:
Because it guarantees the authenticity of the origin and the integrity of the content of the invoice, fulfilling the three assumptions required by law:
At any business within the DevoluIVA network, which has almost 100,000 restaurants, taxis, service stations and car parks in Spain. Around 1,000 new business are added every month.
You can check all of these vendors on our web business finder.
If you need us to integrate your favorite businesses into our network, tell us through your private portal or through your DevoluIVA app. We will contact and adhere them to the network.
This is an invoice that includes different transactions made on different dates for the same recipient, as long as they were made within the same calendar month.
When the recipient is an employer or professional who acts as such, the issuing must be made before the 16th of the month following that in which the operations were carried out.
During the first week of the following month, you will have all the electronic recap invoices of your expenses available on your private portal.
It is an invoice that includes transactions made on a single date for the same recipient, issued after the 16th of the month following that in which the transactions were carried out.
When the recipient of these is an employer or professional who acts as such, the issuing must be made at the time he requests it by presenting the simplified invoice, as long as the operation has been made in the last four years.
DevoluIVA keeps electronic invoices issued for a period of 4 years free of charge, so our clients don't have to keep them in paper.
If the expense has not yet been invoiced, you can mark it as "Not Invoiceable" before the end of the current month.
Find the expense you don't want to be inviced. Select it by checking its box. Click the "Actions" button at the top right of the list and select the "Mark as Non-Invoiceable" option.
Also, if you want to reverse its status, just select it again and choose "Mark as Invoiceable".
The DevoluIVA service is only available at business in our network, so it is not possible to generate invoices from other businesses.
If you need us to integrate your favorite businesses into our network, tell us through your private portal or through your DevoluIVA app. We will contact and adhere them to the network.
When you access your private DevoluIVA portal, you will see the summary of your account activity. In the "Invoices" area you can consult all your electronic invoices.
You can generate an Excel file with the information of the electronic invoices received, copy this information with a simple Control +C, to paste it in your book of invoices received with a Control +V. So easy.
You can generate an Excel file with the information of the electronic invoices received and send it by email to your Cosultancy agent. You can also give him or sombebody else access to the system by adding them as "Administrator authorized".
You can do this in Settings > Company Settings > Administrators, by clicking the "Add Administrator" button, where you will provide the details of the person you want to give access to.
Yes, as long as the simplified invoice is legible and not damaged. In no case can VAT be deducted.
General Tax Law 58/2003, of December 17 (effective 07/01/04 and revised 06/17/20) General Tax Law Article 179 section 2, drawn up by section thirty of sole article of Law 34/2015, of September 21, partially modifying Law 58/2003, of December 17, General Tax ("B.O.E." September 22). Validity: October 12, 2015:
The taxpayers who voluntarily regularize their tax situation or rectify the returns, self-assessments, data communications or requests previously submitted incorrectly, will not incur responsibility for tax offenses committed on the occasion of the presentation of those.
You don't need to make any accounting entry, since you already accounted for cash sales and their relevant VAT.
In this sense, section 2 of article 4 of the invoicing Regulations establishes that the obligation to issue an invoice cannot be fulfilled by issuing a ticket in the following cases:
(ii) When the recipient so requires it for the exercise of any right of a tax nature.
In order to facilitate compliance with the tax obligations of affiliated businesses, DevoluIVA provides and maintains a digital record book of electronic invoices issued on their behalf. This book is accessible through the web portal of businesses and lists the invoices in a structured list as follows:
| RECORD BOOK OF ISSUED INVOICES | |||||||
| Series and No. | Issue Date | Date of Operation | Business name Recipient (customer) | Recipient Tax ID | Taxable Base | VAT rate | VAT fee |
Furthermore, DevoluIVA has implemented an alert system to warn affiliated businesses about customers who have exceeded the € 3,005.06 of annual invoicing, so that these clients can be correctly reported in the presentation of form 347 (Following indications of order EHA/3012/2008 of October 20 and its subsequent modifications)
The referred invoices, called recaps, must be issued in any case, before the 16th day of the month following the tax settlement period during which the operations were carried out.
The tickets that accumulate (replace) that invoice must have been issued within the same calendar month.
When recap invoices are issued, the date of carrying out the operations will correspond to the calendar month in which they were carried out. Additionally, the date of issuance of the referred invoices must be recorded. Both dates must be noted in the Record Books of invoices issued and received.
In this sense, the Central Economic Administrative Court, in its Resolution of June 19, 2002 (RG: 1890/1999) has declared that in the absence of a specific period to urge the taxpayer to issue the corresponding invoice, which is different from the deadlines he has for its referral, the deadline to claim it must be set in correspondence, depending on the intended purpose, with the possession of the invoices, that is, exercising the right to deduction, and since the deduction period is 4 years from the start date of the right to deduct, that will be the period to urge the issue of the aforementioned invoice, not issued or which, being issued, did not reach its recipient.
Consequently, as indicated by this Directive Center on the occasion of the answer to the query of January 20, 2017 and number V0103-17 in relation to the exchange of a simplified invoice for a complete invoice, the deadline for claiming the issue of an invoice according to law, when a simplified invoice was previously issued, is the one corresponding to the period of four years that the recipient of the invoice has to exercise the right to the deduction of the corresponding supported fees.
"Nevertheless, it will be mandatory, in any case, the issuance in specific series of the following invoices:
1.º Those issued by the recipients of the operations or by third parties referred to in article 5, for each one of which there must be different series.
2.º Credit notes. "
There is the obligation to issue an invoice whenever a customer requests it.
Law 58/2003, of 17 December, General Tax Law, in its article 29 regulates the formal tax obligations of taxpayers, and specifies as one of them, in letter e) of section 2, the obligation to issue and deliver invoices and substitute documents and to keep the invoices, documents and receipts that are related to their tax obligations.
Likewise, article 164.Dos, in its third paragraph, establishes that the invoices issued by the employer or professional, by his client or by a third party, in the name and on behalf of the said employer or professional, may be transmitted by electronic means, provided that the addressee has given his consent and in the regulatory conditions to be determined.
The service offered by DevoluIVA allows the customer to comply with the obligation expressed in the previous provisions in a comfortable and safe way.
The invoices issued by DevoluIVA comply with all the legal requirements formulated by law. The following paragraph describes these requirements schematically:
- Correlative numbering and, if applicable, serial
- Date of issuing and, where applicable, performance date of the operation if different from the date of issuance
- Issuer Identifier (name and surname) and Recipient Id (Business name or full company name)
- Address (not required for recipients such natural persons non entrepreneurs nor professionals)
- Recipient's Tax ID
- Issuer's Tax ID
- Description of the operation
- Data needed to determine the taxable amount
- Taxable rate
- Quota
- Exempt operation, not subjected
An electronic invoice is the equivalent in digital format to a paper invoice. Broadly speaking, it is a data file that contains all the information of the invoice together with an electronic signature that guarantees the authenticity of the invoice and its inalterability (i.e.: the contents of the invoice have not been modified since the time of issue).
DevoluIVA provides its customers with a digital archive of all their invoices for 4 years, so they do not need to keep paper invoices.
An electronic invoice is understood to be an invoice that complies with the provisions of the Invoicing Regulations and that has been issued and received in electronic format. (Art.9 RD 1619/2012 of 30 November 2012).
The issuance of the electronic invoice will be conditional on the recipient having given their consent. (Res. AEAT 132842. Issue: electronic invoices. Consent. LIVA).
DevoluIVA has a contract with all its customers where they explicitly authorize the electronic receipt of their invoices.
Those companies that can guarantee the authenticity of the origin and the integrity of the content of the invoice, in any of the following ways: Cons. DGT V861/2014 of 28 March 2014
• By means of an advanced electronic signature in accordance with Article 2.2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 establishing a Community framework for the electronic signature, based either on a recognized certificate and created by means of a secure signature-creation-device in accordance with sections 6 10 of Article 2 of that Directive, or on a recognized certificate, in accordance with the provisions of section 10 of Article 2 of that Directive.
• By electronic data interchange (EDI), as defined in Article 2 of Annex I of Recommendation 94/820/EC of the Commission, of 19 October 1994 on the legal aspects of the electronic exchange of data, when the agreement relating to this exchange provides for the use of procedures that guarantee the authenticity of the source and the integrity of the data.
• By other means that the interested parties have communicated to the AEAT prior to its use and have been validated by it.
DevoluIVA issues the electronic invoices of its customers through Voxel Media SL, a company certified for the issuance of electronic invoices in the three precepts mentioned above, thus complying with the established regulations.
DevoluIVA complies with the legal and technical requirements for issuing invoices on behalf of third parties.
Article 5 of the Regulations governing invoicing obligations stipulates that the obligation to issue an invoice or a substitute document may be materially fulfilled by the recipients of the transactions or by third parties.
In any of these cases, the employer or professional or taxable person obliged to issue the invoice or substitute document will be responsible for fulfilling all the obligations provided for in the Regulations.
In order for this obligation to be fulfilled by a third party (other than the addressee), the rule does not establish any requirement, so it will be necessary to be in agreement with the parties. Notwithstanding the above, the law stipulates that invoices issued by third parties must have a different series from other invoices.
DevoluIVA S.L.U. is established in the European Community and acts as a trusted third party for the purpose of issuing electronic invoices to its customers on behalf of the service provider.
It is recognized the option for including in a single invoice different operations carried out on different dates for the same recipient, as long as they have been carried out within the same calendar month.
Regarding the deadline for its issuance:
• Recapitulative invoices: at most on the last day of the calendar month in which the operations documented in them have been carried out (no. 8819.2). When the recipient is an employer or professional who acts as such, the issuance must be made before the 16th of the month following that in which the operations were carried out.
• Special cash criterion scheme: from 1-1-2014, in the operations covered by this scheme (no. 7052), the invoice must be issued at the time of carrying out these operations. However, when the recipient of the operation is an employer or professional who acts as such, the shipment must be made before the 16th of the month following that in which the operation was carried out.
RELEVANT DETAILS
3) The simple mention of the monthly total of the operations carried out is not admissible, but the supplies made during the corresponding month, which are documented in the same (DGT CV 26-10-09), must be stated.
4) The periodic summary invoice and the periodic grouping of invoices, regulated in L 3/2004, which establishes measures to combat delinquency in commercial operations, do not participate in the nature or tax treatment of the recapitulative invoices (DGT CV 28-10-10; CV 29-12-10).
The electronic invoices that DevoluIVA issues to its customers, all of them business people and professionals with a valid contract with DevoluIVA, are considered recapitulative invoices, so that their issuance period is in accordance with the legally established, as described in preceding paragraphs whether or not the service provider is covered by the special cash criterion scheme.
Employers or professionals are obliged to keep a register of invoices issued. Art.63.1 RD 1624/1992 of 29 December 1992.
DevoluIVA provides its customers with an electronic register of invoices issued by DevoluIVA on their behalf. This book complements the invoice record book issued by the service provider itself.
Form 347 is an annual informative declaration of transactions with third parties. Employers and professionals are required to submit Form 347 as long as they have carried out transactions with third parties in excess of 3,005.06 euros during the calendar year, computing separately deliveries and acquisitions of goods and services.
The declaration of Form 347 is mandatory and is submitted in February of the year following that to which the transactions with third parties included refers to.
To meet this need DevoluIVA promptly informs its affiliated service providers of those balances that exceed the amount established by law for their inclusion in form 347.
"What is formerly known as a ticket is now a simplified invoice.
Employers or professionals may also issue a simplified invoice and a copy thereof when the amount does not exceed 3,000 euros, Value Added Tax included, to the operations described below:
- Hospitality and catering services provided by restaurants, bars, cafes, horchaterias, chocolate shops and similar establishments, as well as the supply of drinks or meals for consumption on the spot.
- Parking services and parking of vehicles.
- Use of toll roads.
The difference between a simplified invoice and an invoice is that the first one does not show the details of the recipient of the service or product.
A simplified invoice must meet the following requirements:
a) Number and, if applicable, series. The numbering of the simplified invoices within each series will be correlative. Simplified invoices may be issued using separate series when there are reasons to do so and, among others, in the following cases:
- When the business obliged to issue it has several businesses from which to carry out its operations.
- When the business obliged to issue it carries out operations of a different nature.
- Those issued by the recipients of the operations or by third parties to which refers Article 5, for each of which there must be a different series.
- The rectificative.
b) Issuing date.
c) Operation Date when different from the date of issue.
d) Tax ID and name and surname, Business name or company name of the issuer.
e) Identification of the goods delivered or services rendered.
f) Tax type, and optionally also the expression "VAT included".
g) Total consideration.
h) In the rectifying invoices, the reference to the rectified invoice.
i) If applicable, when the following circumstances occur:
- In exempt operations reference to the regulations
- The mention of "invoicing for the recipient".
- The mention "investment of the taxable person".
- The mention "Special Scheme for Travel Agencies".
- The mention "Special regime of used goods".
- Likewise, when the same invoice includes transactions subject to different types of value added tax, the taxable base part corresponding to each of the transactions must also be specified separately.
You don't need to make any accounting entry, since you already accounted for cash sales and their relevant VAT.
In order to facilitate compliance with the tax obligations of affiliated businesses, DevoluIVA provides and maintains a digital record book of electronic invoices issued on their behalf. This book is accessible through the web portal of businesses and lists the invoices in a structured list as follows:
| RECORD BOOK OF ISSUED INVOICES | |||||||
| Series and No. | Issue Date | Date of Operation | Business name Recipient (customer) | Recipient Tax ID | Taxable Base | VAT rate | VAT fee |
Furthermore, DevoluIVA has implemented an alert system to warn affiliated businesses about customers who have exceeded the € 3,005.06 of annual invoicing, so that these clients can be correctly reported in the presentation of form 347 (Following indications of order EHA/3012/2008 of October 20 and its subsequent modifications)
Civil Procedure Law. Article 318. Mode of production of evidence by public documents
Public documents will have the probative force established in article 319 if they are provided to the process in original or by copy or reliable certification, whether they are presented on paper or by electronic document, or if, having been provided by simple copy, on paper or digitized image, in accordance with the provisions of article 267, its authenticity has not been contested.
Section 1 of article 4 of the Invoicing Regulations establishes a series of operations or activities the development of which will allow the employer to replace the obligation to issue an invoice instead of the issuance of tickets or substitute documents. Within the aforementioned operations are the hospitality services and catering provided by restaurants, bars, cafes, horchaterias, chocolate shops, tea shops, and similar businesses, as well as the provision of drinks or food to consume on the spot.
As indicated in the regulatory text, this will be the case as long as the amount of the operation does not exceed three thousand (3,000) euros VAT included.
In this sense, section 2 of article 4 of the invoicing Regulations establishes that the obligation to issue an invoice cannot be fulfilled by issuing a ticket in the following cases:
(ii) When the recipient so requires it for the exercise of any right of a tax nature.
The referred invoices, called recaps, must be issued in any case, before the 16th day of the month following the tax settlement period during which the operations were carried out.
The tickets that accumulate (replace) that invoice must have been issued within the same calendar month.
When recap invoices are issued, the date of carrying out the operations will correspond to the calendar month in which they were carried out. Additionally, the date of issuance of the referred invoices must be recorded. Both dates must be noted in the Record Books of invoices issued and received.
“Different operations carried out on different dates for the same recipient may be included in a single invoice, provided that they have been carried out within the same calendar month".
Related to the question raised on how to proceed when the 347 form must be rectified, we have the following:
Article 122 of Law 58/2003, of December 17, General Tax (BOE of December 18), regulates the declarations, self-assessments and complementary or substitute communications establishing:
Taxpayers may submit statements or complementary data communications, stating whether it is one or another modality, in order to complete or replace those previously presented.
Article 118 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, (BOE de September 5) establishes in relation to the supplementary statements:
Those statements that refer to the same tax obligation and period will be considered as complementary statements, rather than those previously submitted, which include new undeclared data or partially modify the content of those previously submitted, which will substitute in the unaffected part.
In this sense, the Central Economic Administrative Court, in its Resolution of June 19, 2002 (RG: 1890/1999) has declared that in the absence of a specific period to urge the taxpayer to issue the corresponding invoice, which is different from the deadlines he has for its referral, the deadline to claim it must be set in correspondence, depending on the intended purpose, with the possession of the invoices, that is, exercising the right to deduction, and since the deduction period is 4 years from the start date of the right to deduct, that will be the period to urge the issue of the aforementioned invoice, not issued or which, being issued, did not reach its recipient.
Consequently, as indicated by this Directive Center on the occasion of the answer to the query of January 20, 2017 and number V0103-17 in relation to the exchange of a simplified invoice for a complete invoice, the deadline for claiming the issue of an invoice according to law, when a simplified invoice was previously issued, is the one corresponding to the period of four years that the recipient of the invoice has to exercise the right to the deduction of the corresponding supported fees.
General Tax Law 58/2003, of December 17 (effective 07/01/04 and revised 06/17/20) General Tax Law Article 179 section 2, drawn up by section thirty of sole article of Law 34/2015, of September 21, partially modifying Law 58/2003, of December 17, General Tax ("B.O.E." September 22). Validity: October 12, 2015:
The taxpayers who voluntarily regularize their tax situation or rectify the returns, self-assessments, data communications or requests previously submitted incorrectly, will not incur responsibility for tax offenses committed on the occasion of the presentation of those.
In accordance with article 164.One.3.º of Law 37/1992, of December 28, on Value Added Tax, businessmen or professionals are obliged to issue an invoice and a copy of this for the deliveries of goods and provision of services that they perform in the development of their activity, including those not subject and those subject but exempt from the Tax, in the terms established in this Regulation and with no exceptions other than those provided in it. This obligation also applies to businessmen or professionals covered by the special regimes of the Value Added Tax.
"Nevertheless, it will be mandatory, in any case, the issuance in specific series of the following invoices:
1.º Those issued by the recipients of the operations or by third parties referred to in article 5, for each one of which there must be different series.
2. Credit notes. "
"Nevertheless, it will be mandatory, in any case, the issuance in specific series of the following invoices:
1.º Those issued by the recipients of the operations or by third parties referred to in article 5, for each one of which there must be different series.
2.º Credit notes. "
On its side, Article 7 of the aforementioned Regulation states that:
The date on which the operations documented were carried out or in which, where appropriate, the advance payment has been received, provided that it is a different date than the invoice issuing date. "
Regarding the term for the issuance of invoices in exchange of simplified invoices, in accordance with, among others, the binding answer, of February 11, 2014, with reference number V0341-14, the deadline to claim the issuance of an invoice in accordance to Law is within four years from the date the Tax was accrued, which is the period available to the recipient to exercise the right to deduct the corresponding supported fee as can be seen from the second transitory provision of the aforementioned invoicing Regulation that establishes the following:
DevoluIVA is a service for companies and self-employed that allows you to obtain, securely and automatically, an electronic invoice by paying with a card that has our service activated. Electronic invoices comply with all legal requirements for the purpose of tax deduction (VAT, IS / IRPF). DevoluIVA will also allow you to obtain significant discounts and promotions in many business affiliated to thenetwork.
The electronic invoices provided by DevoluIVA are generated from the consumption made at a business or suppliers of the DevoluIVA network (taxis, restaurants, petrol stations, car parks, etc.). All you have to do is pay with a credit/debit card that has the DevoluIVA service activated and the invoice will automatically arrive on your private web portal and mobile app.
Finally, DevoluIVA is a document management system that will allow you to file your invoices and manage your expense tickets efficiently through a web portal and a mobile app, which will save you from having to save a hard copy of your tickets and invoices during the period set by law.
The service is aimed at companies, professionals, self-employed and all types of entities or non-business organizations (associations, NGOs, etc.) that in the exercise of their activity incur in expenses for restaurant, taxis, petrol, parking lots, etc., that generate a deductible VAT and are likely to be deducted from corporation tax or personal income tax.
As a service provider, you will benefit from an automated system that will save you time and resources when invoicing your business customers. You will also benefit from a portfolio of thousands of potential professional customers, associated with DevoluIVA throughout Spain.
With DevoluIVA, you can offer your current business customers an easy way to obtain an invoice that allows them to legally deduct taxes on expenses made at your business. In addition, our web and mobile search engines provide you with an excellent platform to advertise and launch promotions aimed at our entire professional customer database.
DevoluIVA is completely free for all business. No investment in devices, no technical integration, nothing. Just a simple agreement so that we can issue electronic invoices on your behalf to professional customers, with a DevoluIVA card, who consume at your business.