"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. "
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.
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 operations carried out on a single date for the same recipient, issued after the 16th day of the month following that in which the operations were carried out. When the recipient of these is a businessman or professional acting as such, the issue must be made at the time he requests it, as long as the operation has been carried out in the last four years. More considerations:
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.
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. "
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: