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Article 64.4 of RIVA establishes the content of the register of invoices received. However, it should be noted that the information to be collected in this book is greater in the case of taxpayers obliged to keep the registration books through the electronic office:

1. As a general rule, in the invoices received registration book, business owners or professionals must consecutively number all invoices, accounting receipts and customs documents corresponding to the goods acquired or imported and the services received in the development of their business or professional activity, all of this regardless of whether the operation is not subject to tax, subject and not exempt or exempt.

As we will see when analyzing the content of the register of invoices received kept through the Electronic Office, this consecutive number must be replaced by the invoice number assigned by the issuer.

These documents will be recorded in the Register of Invoices Received.

In particular, invoices corresponding to deliveries that give rise to intra-Community acquisitions of goods subject to tax made by businesspeople and professionals will be recorded.

Likewise, invoices or accounting receipts issued by the person who delivered the goods or provided the services must be noted in cases of reversal of the taxable person.

Finally, corrective invoices referred to in Article 15 of the Regulation governing invoicing obligations must be recorded separately.

As established in article 64.4 of the RIVA, said annotation will contain its reception number, the date of issue, the date of carrying out the operations, if it is different from the previous one and is stated in the aforementioned document, the name and surname, company name or full name and tax identification number of the person obliged to issue it, the tax base, determined in accordance with articles 78 and 79 of the VAT Law , and , if applicable, the tax rate and the tax rate.

According to this wording, the content of the entries that make up the register of invoices received will be the following:

As mentioned in Chapter 6 of this Manual, if the transaction has been carried out in accordance with the special cash basis regime, the date of payment (partial or total), the amount paid and the means of payment used must also be included.

2. For taxpayers who have the obligation to keep the Tax registration books through the electronic office, in addition to the content included in the previous paragraphs, the following details must be included for each invoice record, accounting receipt and Customs document corresponding to goods acquired or imported and services performed in the development of their business or professional activity, all of this regardless of whether the operation is not subject to tax, subject and not exempt or exempt, the following information:

• First of all, and as the only major difference with the matching information collected in the traditional register of received invoices, meaning the one that is not kept through the Tax Agency's electronic office, is that the receipt number used is replaced by the number, and if applicable, the series that appears on the invoice. In the case of Customs documents the invoice number to be entered is the number of the customs document (DUA).

• Type of invoice issued , indicating whether it is a complete or simplified invoice, as well as whether the record corresponds to an invoice summary entry.

• Identification, if applicable, of whether it is a registration rectification referred to in article 70 of the RIVA.

• Description of operations.

• The mentions corresponding to the special regimes for groups of entities (advanced level), travel agencies, used goods, works of art or antiques and collector's items, cash basis, as well as the mention that the operation is subject to reversal by the taxpayer, or that it has been issued under an authorization regarding billing or registered under an authorization regarding registration simplification.

• Deductible tax rate corresponding to the settlement period in which the entry is made. Adjustments to deductions are not recorded in the register, without prejudice to the fact that they must be included in the corresponding self-assessments.

• Settlement period in which the operations to which the invoices received refer are recorded.

• Accounting record date of the invoice, accounting receipt or Customs document.

As a result of the elimination of other formal obligations (form 347, form 340 and form 390), a series of additional issues must be reported in addition to those traditionally reported in the registration books. This information, which is developed through Order HFP /417/2017, dated May 12, is as follows:

• Identification of invoices received corresponding to business premises leasing operations.

• The persons or entities referred to in article 94.1 and 2 of Law 58/2003, of December 17, General Tax Law, must report the acquisition of goods or services outside of any business or professional activity.

Finally, the following must also be reported in this register, but only on an annual basis, during the first thirty days of the month of January following the fiscal year to which they refer, and in a grouped manner:

• The travel agencies that issue the invoices referred to in the fourth Additional Provision of the Regulation governing billing obligations approved by Royal Decree 1619/2012, of November 30, must report the provision of passenger and luggage transport services by air referred to in section 7.b) of this fourth Additional Provision.

• The insurance entities must also report the insurance operations , in the same terms as they were reporting in the information declarations, model 347 and 340, for the amounts of the compensation or benefits paid.

3. The billing documents received will be noted one by one, but it is allowed to make a summary entry of the invoices received on the same date, in which the initial and final numbers of the invoices will be recorded. invoices received assigned by the recipient, provided they come from a single supplier, the global sum of the tax base and the global tax rate and if the operations are affected by the special regime of the cash criterion (including in this case the mention) , provided that the amount of the operations documented in the grouped invoices does not exceed in their combined total 6,000 euros, and in each of them 500 euros, VAT not included.

Likewise, the recording of the same invoice in several consecutive entries will be valid when it includes operations that are subject to different tax rates.