3612950 - New invoice type "AJ" (Profit margin adjustment) for REAV (Travel Agencies)/REBU (Used goods) VAT Schemas

Announcement: Tax Agency webinar on 25/Nov/2022 (page 43): Modification of article 63.3 of the RIVA (VAT Regulation): A technical modification will be included in the records of invoices issued for Value Added Tax (both ordinary books as in the SII) This modification of the RIVA (article 63), aims to enable the registration of modifications in the tax base and quota for which there is no obligation to issue a corrective invoice, such as quota adjustments derived from the tax base to the margin. "When the issuance of a rectifying invoice is not appropriate, the regularizations or adjustments of the tax base and quota initially calculated in operations covered by the special regime of travel agencies or the special regime of used goods will be recorded in the book of issued invoices, art objects, antiques and collectibles, as a result of discounts or other circumstances subsequent to the accrual of the operation.

" A new key "invoice type" will be accepted in the LRFE - "AJ"

The Tax Agency has updated the "Validaciones  y Errores del SII" document to incorporate the "AJ" type by including:

• <Ejercicio>  >= 2023
• <FechaExpedicionFacturaEmisor>  >= 1/1/2023
• <FechaOperacion> = empty
• <ClaveRegimenEspecialOTrascendencia>  =  “03” (REBU) or “05” (REAV)
• <Contraparte>  = empty
• <TipoDesglose> only includes <DesgloseFactura> 
• <TipoNoExenta> = “S1” 

This change does not affect Canary Islands SII.

 Tax Agency webinar on 25/Nov/2022 (page 43): Modification of article 63.3 of the RIVA (VAT Regulation): A technical modification will be included in the records of invoices issued for Value Added Tax (both ordinary books as in the SII) This modification of the RIVA (article 63), aims to enable the registration of modifications in the tax base and quota for which there is no obligation to issue a corrective invoice, such as quota adjustments derived from the tax base to the margin. "When the issuance of a rectifying invoice is not appropriate, the regularizations or adjustments of the tax base and quota initially calculated in operations covered by the special regime of travel agencies or the special regime of used goods will be recorded in the book of issued invoices, art objects, antiques and collectibles, as a result of discounts or other circumstances subsequent to the accrual of the operation." A new key "invoice type" will be accepted in the LRFE - "AJ"

The Tax Agency has updated the "Validaciones  y Errores del SII" document to incorporate the "AJ" type by including:

• <Ejercicio>  >= 2023
• <FechaExpedicionFacturaEmisor>  >= 1/1/2023
• <FechaOperacion> = empty
• <ClaveRegimenEspecialOTrascendencia>  =  “03” (REBU) or “05” (REAV)
• <Contraparte>  = empty
• <TipoDesglose> only includes <DesgloseFactura> 
• <TipoNoExenta> = “S1” 

This change does not affect Canary Islands SII, however we are waiting for the Tax Agency to release a FAQ document on this new type of invoice.

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