Toolbox

Date	Author or editor	Description of change	Document status	Document version
July 16^th	Psanjuan	Document creation & sent for review	Draft	V1
July 16^th	RachelJ	Feedback sent	Draft	V1
July 17^th	Psanjuan	New version(meetings)	Draft	V2
July 17^th	EduardoA	Feedback sent	Draft	V2
July 17^th	Psanjuan	New version(meetings)	Draft	V3
July 20^th	Psanjuan	New version(meetings)	Draft	V4
July 21^st	Psanjuan	New version(meetings)	Draft	V5
July 27^th	Psanjuan	UI and technical details	Final	V6

Overview & Justification

Purpose

The purpose of this document is to describe the functional specifications for a new extension module which is the “Spanish Invoices Register Books”.

Spanish law requires that every company keeps a record of every single invoice received and issued. The Invoices Register Books feature will enable users to meet this legal requirement.

This new feature is going to be developed and delivered as a new extension module which will be part of the ES Localization Professional Pack v1; which will be implemented according to the Technical Documentation which can be found here Invoice Register Books Technical Specs

Scope

In scope:

Invoices Register Books feature will allow the end user to launch the most common Register Books Spanish companies are obligated to maintain:

the first one contains the issued invoices
the second one contains the received invoices
for a given fiscal settlement period and all of that according to the Spanish legal/tax requirements.
It should be possible to inquire upon Invoices Register Books at any time or relaunch them at any time.

There is a tax report named 340 tax report which must collect the information contained in the described register books as such without any exception rather than the necessary inclusion of a number of keys with the aim of getting a unique treatment of the information as well as to facilitate its electronic processing by indicating:

register book type to be submitted
operation keys

Therefore register book type and operations keys assigned to each invoice transaction will be in scope now in order to get the basis information required by 340 development later on.

Out of scope:

There are a few features which are currently out of scope which could be later on implemented:

Feature Request 12450 - Summary registered Entry - Instead of several single registries per invoice, a summary registry entry of several issued invoices to the same customer is allowed if the total invoices amount is not > than 6000€ It is out of scope to summarize similar invoices in one registry as it is not mandatory, therefore every invoice will be shown as a separated registry in the correspondent Invoice Register Book, regardless of its amount.

Same applies to received invoices, a summary registry entry of several received invoices with the same invoice date and coming from the same vendor/supplier is allowed if invoice amount is not > than 500€ and total invoices amount is not > than 6000€ but it is out of scope.

This feature is not going to cover other type of Register Books Spanish companies should maintain as well which are related to “some kind of Intra-community operations” and “Capital Goods” maintenance.

Feature Request 12440: Certain Intra-Community operations as part of Invoice Register Books basis for 340 tax report

Feature Request 12439: Capital Goods Book as part of Invoice Register Books basis for 340 tax report.

Intra-community operations and Capital Goods Register books will be developed in a second phase as part of the Tax report 340 development which will cover all Register Books (Issue Invoices, Received Invoices, Intra-community Operations and Capital Goods) as part of the ES localization Professional Pack v2 as well as the fact that these type of books can not be submitted to the tax authorities as such (paper) but as a file according to tax report 340 file requirements.

It is also Out of scope Corrective Invoices functionality, see Feature Request 12441

From January 1^st 2004, it is compulsory to send a “Corrective invoice “ instead of a “Credit Note” in order to correct an invoice whenever the error or dispute to be corrected affects any VAT amount of fiscal data. The invoice should be clearly stated as “corrective”, should detail a “corrective reason” as well as a corrective amount (+ or -) and refer to the original invoice/s corrected.

The original invoice/s cannot be voided and remains as a valid document.

OB do not have Corrective Invoices functionality as such but former credit invoices (credit memo) functionality, therefore the existing ones will be included in the correspondent Invoice Register Book, Corrective invoice functionality as such is out of the scope as it is not the functionality to be implemented according to this functional specifications.

It is also Out of scope Auto-invoices functionality, see Feature Request 12442

From January 1^st 2004 it is not compulsory anymore to create Auto-invoices in the case of Intra-community acquisitions of goods but just services and gold acquisitions and a few others under Reverse Charge scenario, therefore Auto-invoices generation is out of scope, which means that OB ERP will not generate "Auto-invoices" but the corresponding reverse charge transactions, reverse charge posting and reverse charge identification as "I" transaction type. For additional information, see below Reverse Charge scenario.

Justification

Invoice Register Books feature is a legal requirement in Spain.

Law 1624/1992 dated on December 29^th 1992, explains which are the accounting obligations Spanish companies subject to tax must comply with. Those accounting obligations are related to the type of information they are forced to maintain as Register Books for both Received invoices and Issued invoices with the exception of companies under special or particular tax regimens related to agriculture, livestock and fishing as well as retailers under the special Equivalence Charge and companies under simplified tax regimen.

Register Books can be also called VAT Register Books as legal requirement beneath this feature is a tax requirement in the end due to the fact that Register Books can be used for tax purposes because:

The issued invoices register book must allow the end user to accurately determine the total VAT-fiscal debit “charged to its customers” for a given tax settlement period and

The received invoices register book must allow the end user to accurately determine the total VAT-fiscal credit “charged by its vendors/suppliers” for a given tax settlement period.

Issued Invoices Register Book Justification

Spanish companies subject to tax must keep a register book called “Issued Invoices Register Book” in which all issued invoices or equivalent documents have to be separately listed, including the ones related to exemption and auto-consumption operations, as well as services (provided to residents and non-residents) and deliveries of goods after an exempt Intra-community transaction (triangular operations).

Issued Invoices Register book content is:

Registration number - to be given by the corresponding "Invoice Register Book" while making it final
Issue invoice number - "Document Nº"
Shipment date or invoice date (in case those dates are different dates)
Customer or recipient name/description
Customer or recipient tax id
Operation key (see table below)
Tax base amount
VAT rate as a %
VAT amount
EC tax rate as a % (if applicable)
EC tax amount (if applicable)
and Invoice amount.

An issued invoice could have several register entries in the register book in case there are several tax rates or percentage.

For this type of register book type there can be several type of operations linked to a key as described in the table below:

Operation key	Spanish terminology	English terminology	How to use
“ “	Operación habitual	Common single operation (invoice)	Single Invoices with only one VAT tax (%) and EC tax (%) if applicable for retailers.
“C”	Factura con varios tipos impositivos	Invoice with different tax rates	Issued Invoice with different type of tax rates (%) In the case of an invoice having more than 1 tax rate, there will be more than 1 record type 2 for the same invoice and the operation code will have to be “C” for all the records and each record will have to show just one tax rate.
“D”	Factura rectificativa	Credit invoice	Single Issued credit invoices.
“I”	Inversión del sujeto pasivo	Reverse charge	In the cases/scenarios in which the destination company has to issue an auto-invoice including VAT fiscal debit and VAT fiscal credit. This kind of scenarios applies whenever the origin company of the goods/services is not located in Spain (ES VAT application country) Auto-invoices are not mandatory in case of intra-community acquisitions of goods anymore (January 2004) Issued invoice register book will have to include the VAT fiscal debit (IVA repercutido) of the Auto-invoice.
“K”	Rectificatión anotaciones registrales	Rectification entry	See formal requirements section below. This operation key has to be used in case an invoice is correct but its registry in the correspondent book is not correct so it should be corrected and pointed out.

Received Invoices Register Book Justification

Spanish companies subject to tax must keep a register book in which all received invoices or equivalent documents have to be correlatively numbered; received invoices due to goods acquisition, goods imported and services received from other companies, including the ones related to exemption and auto-consumption operations.

Received Invoices Register book basic content is:

Registration number - to be given by the corresponding "Invoice Register Book" while making it final
Issue invoice number - "Document Nº" do not linked to any Document Sequence
Receipt date or invoice date(in case those dates are different)
Vendor/supplier information name/description
Vendor/supplier tax id
Operation key (see table below)
Tax base amount
VAT rate as a %
VAT amount
EC tax rate as a % (if applicable)
EC tax amount (if applicable)
Deductible VAT amount (not mandatory)
and Invoice amount.

A received invoice could have several register entries in the register book in case there are several tax rates or percentage.

For this type of register book type there can be several type of operations linked to a key as described in the table below:

Operation key	Spanish terminology	English terminology	How to use
“ “	Operación habitual	Common single operation (invoice)	Single Invoices with only one VAT tax (%) and EC tax (%) if applicable for retailers.
“C”	Factura con varios tipos impositivos	Invoice with different tax rates	Received Invoice with several type of tax rates (%)
“D”	Factura rectificativa	Credit invoice	Single received credit invoices
“I”	Inversión del sujeto pasivo	Reverse charge	In the cases/scenarios in which the destination company has to issue an auto-invoice including VAT fiscal debit and VAT fiscal credit. This kind of scenarios applies whenever the origin company of the goods/services is not located in Spain (ES VAT application country) Auto-invoices are not mandatory in case of intra-community acquisitions of goods anymore (January 2004). Single Invoices with only one VAT tax (%) and EC tax (%) if applicable. Received invoice register book will have to include the VAT fiscal credit (IVA soportado) of the Auto-invoice. In the case of auto-invoice, the original vendor invoice that has generated the need of creating an auto-invoice must also have operation code “I” as the Auto-invoice.
“K”	Rectificatión anotaciones registrales	Rectification entry	See formal requirements section below.

Formal requirements

Register books must be handled and kept clearly and accurately, having into account that the transactions/operations shall be listed in or ordered by correlative dates and there should not be any blanks, empty spaces or deletions.
Registry entries must be in Euro, therefore and in case of foreign currency operation those ones should be exchanged to Euro.
Taxable operations subject to be part of any of the Register books types, should be in there at the time VAT must be settled and paid.
Received invoices must be listed in the correspondent register book according to the order they were received and within the VAT settlement period in which the correspondent VAT-fiscal credit must be submitted and therefore deducted.
In the case of issued corrective invoices (credit invoices due to wrong tax amounts, wrong operation description or wrong recipient data), those ones will be listed as a new registry entry in the correspondent register book (issued invoices).
In the case of received corrective invoice, those ones will be listed as a new registry entry in the correspondent register book (received invoices).
In case of error/omission = > the end-user should enter a rectification entry/entries. The rectification will be done as soon as the error is known or at least at the end of the correspondent settlement tax period as a single or as a cumulative registry entries with the aim of determine accurately the right VAT-fiscal credit or VAT-fiscal debit as applicable.

New definitions and acronyms

VAT => Value-added tax

Corrective Invoices => From January 1^st 2004, it is compulsory to send a “Corrective invoice “ instead of a “Credit Note” in order to correct an invoice whenever the error or dispute to be corrected affects any VAT amount of fiscal data. The invoice should clearly be stated as “corrective", should detail a “corrective reason” as well as a corrective amount (+ or -) and refer to the original invoice/s corrected. The original invoice/s cannot be voided and remains as a valid document.

Issued and Received Invoice Register Books => also known as Tax books. We will use Tax book terminology in the application as that one is shorter than Issued and Received Invoice Register Books.

EC=> Equivalence Charge. Equivalence charge is a tax applicable to retailers </nowiki>together with VAT, This scenario means that a company is not forced to keep tracking of the VAT-fiscal credit and the VAT-fiscal debit and it is not forced to settle VAT, but it is forced to tell its vendors they are subject to EC special regimen with the aim of allowing their vendors to charge them with an additional tax rate named EC tax rate.

Users & business process description

User goals

Invoice Register Books feature will allow the end user to:

Launch two different Invoice Register Books depending on the invoice type, which means to launch the “Received Invoice Register Book” and the “Issued Invoice Register Book “
Make sure that the Invoice Register Books content meets what is required by law
Save Invoice Register Books launched for a given fiscal settlement period of time, therefore they can be accessible later on as needed.
Re-launch Invoice Register Books as needed and in case of errors/omissions
Make sure that once an Invoice Register Book is finally reviewed and approved once the correspondent fiscal period is closed (professionally), in that case such Invoice Register Book should not be modified anymore unless the end-user takes specific actions.
Maintain Invoice Register Books clearly and accurately, having into account that the transactions/operations shall be listed in/ or ordered by correlative dates and there should not be any blanks, empty spaces or deletions.
Make sure registry entries must be in Euro, therefore and in case of foreign currency operation those ones should be exchanged to Euro
Make sure that taxable operations subject to be part of any of the Register books types, should be in there at the time VAT must be settled and paid.
Make sure that received invoices must be listed in the correspondent register book according to the order they were received and within the VAT settlement period in which the correspondent VAT-fiscal credit must be submitted and therefore deducted.
List as a new registry entry issued and received corrective invoices
List as a new single or summary entry rectification registry entries as soon as the error is known or at least at the end of the correspondent settlement tax period with the aim of accurately determine the right VAT-fiscal credit or VAT-fiscal debit as applicable.
The issued invoices register book must allow the end user to accurately determine the total VAT-fiscal debit “charged to its customers” for a given tax settlement period and
The received invoices register book must allow the end user to accurately determine the total VAT-fiscal credit “charged by its vendors/suppliers” for a given tax settlement period.

User Roles and Personas

The following roles are involved:

Accounting Manager (Mary): Mary is the accounting manager. She is the accountant responsible therefore she needs to make sure that the Company complies with law and tax requirements.

She should be able to launch invoice register books at any time and for a given settlement tax period in order to see whether the correspondent issue and received invoices are properly listed in there as well as to check whether the Company will have to collect VAT from the tax authorities as applicable in case the VAT-fiscal credit amount is > than the VAT-fiscal debit amount; or pay VAT to the tax authorities otherwise.

Accounting staff (Peter): Peter is an employee part of the accounting staff. He will generate, verify and send invoice register books according to what is required by law to the tax authorities in collaboration with Mary.

Sales staff (Mike): Mike is an employee part of the sales staff. He will be the one entering sales invoices as appropriate, which should be part of the issue invoice register book in the end.

Purchase staff (Alice): Alice is an employee part of the purchase staff. She will be the one entering purchase invoices as appropriate, which should be part of the received register book in the end.

Business process diagram

Business scenario/s

Small Bazaar is an enterprise located in Spain made of several subsidiaries. Small Bazaar Holding is the parent company while, Small Bazaar Pamp and Small Bazaar Barc are two subsidiaries. Each subsidiary is modelled in OB ERP as a legal entity organization.

On January 7^thMike a member of the AR (sales) staff issues a sales invoice to a Small Bazaar Pamp customer. OB ERP will include that sales invoice as a registry entry in the Issue Invoice Register book of Small Bazaar Pamp organization.

On January 7^th Mike a member of the AR (sales) staff issues a new sales invoice to another Small Bazaar Pamp customer. OB ERP will include that sales invoice as a registry entry in the Issue Invoice Register book of Small Bazaar Pamp organization in a correlative way.

On January 7^thMike a member of the AR (sales) staff issues a sales invoice to a Small Bazaar Barc customer. OB ERP will include that sales invoice as a registry entry in the Issue Invoice Register book of Small Bazaar Barc organization.

On January 8^th Mike a member of the AR (sales) staff issues a new sales invoice to another Small Bazaar Barc customer. OB ERP will include that sales invoice as a registry entry in the Issue Invoice Register book of Small Bazaar Barc organization in a correlative way.

On January 8^thAlice a member of the AP (purchase) staff enters in the system a purchase invoice from a Small Bazaar Pamp vendor. OB ERP will include that purchase invoice as a registry entry in the Received Invoice Register book of Small Bazaar Pamp organization.

On January 8^th Alice a member of the AP (purchase) staff enters a new purchase invoice from another Small Bazaar Pamp vendor. OB ERP will include that purchase invoice as a registry entry in the Received Invoice Register book of Small Bazaar Pamp organization in a correlative way.

On January 8^thAlice a member of the AP (purchase) staff enters in the system a purchase invoice from a Small Bazaar Barc vendor. OB ERP will include that purchase invoice as a registry entry in the Received Invoice Register book of Small Bazaar Barc organization.

On January 9^th Alice a member of the AP (purchase) staff enters a new purchase invoice from another Small Bazaar Barc vendor. OB ERP will include that purchase invoice as a registry entry in the Received Invoice Register book of Small Bazaar Barc organization in a correlative way.

On April 1^st Peter a member of the accounting staff of Small Bazaar Holding launch issued and received invoice register books to check if all the purchase and sales invoice within the enterprise are properly registered and besides whether all the relevant and required information is accurate or not in collaboration with Mary the accounting manager of Small Bazaar Holding enterprise

On April 20^th Peter is able to generate, verify and finally launch the final Issue invoice register book as well as Received invoice register book for each organization so Mary the accounting manager is able to determine whether each of the organizations will have to pay VAT to the tax authorities or collect VAT from the tax authorities.

Functional requirements

Configuration

Tax Book type

Peter needs to make sure that “purchase tax” are going to be collected as appropriate in the correspondent “Purchase Tax Book” type and that “sales tax” are going to be collected as appropriate in the correspondent “Sales Tax Book”.

A “Purchase Tax Book” is the “Received Invoice Register Book” as that book must only collect purchase tax and a “Sales Tax Book” is the “Issued Invoice Register Book” as that book must only collect sales tax.

However there could be cases in which a purchase tax needs to be collected in a Sales Tax Book and therefore in the Issue Invoice Register Book, see reverse charge scenario.

For allowing above scenario there should be a new tax rate parameter named “Tax Book type” with a list of 2 options:

Sales Tax Book
Purchase Tax Book

The new parameter should be in the path below:

Financial Management / Accounting / Setup/ Tax Rate, next to “Sales/Purchase type” parameter.

Tax Book type should be filled automatically as “Purchase Tax Book” in case Peter selects Purchase tax type and it should be filled automatically as “Sales Tax Book” in case Peter selects Sales tax type. Tax Book type value can be change at any time by the user to get that a sales tax is collected in a purchase Tax Book.

It should also be possible the “Tax Book type” parameter to be set to “empty” value for those cases of tax which do not need to be reported in any VAT book, those scenarios are referenced to withholding.

Tax Books Operation Keys

Peter would needs to check the existing Tax Book operation keys which could be linked to the correspondent VAT transactions to be entered in the Invoice Register Book and therefore in the 340 tax report later on.

For getting that a fixed listed will be created in the system with value shown below which will be taken by default as required:

Tax Book keys	Key description
“ “	Single AP/AR invoice
“C”	AP/AR Invoice with different tax rates
“D”	Credit AP/AR invoice
“I”	Reverse charge
“K”	Rectification entry

Non-deductible VAT

Non-Deductible VAT – in the case of purchase VAT tax rates there could be cases of non-deductible VAT-fiscal credit, in case Peter selects this option for a given purchase VAT tax rate, the correspondent VAT tax amount will be shown in the Received Invoice Register book as VAT-fiscal credit and as non-deductible VAT-fiscal credit which will mean the organization is not able to deduct that VAT amount in the end.There is an existing tax parameter named “Not tax-deductible” (Financial Management / Accounting / Setup/ Tax Rate/ Tax – Type section: “Not tax-deductible”), which must be used in order to get non-deductible purchase tax rates.

Reverse Charge scenarios setup

In the case of a summary purchase VAT tax rate checked as “Reverse Charge” there should be an auto-invoice and 3 child purchase VAT entries to be created as reverse charge as well linked to an Operation Key= “I”.This scenario applies when the origin company which supplies services is not located in Spain but in the EU (It is important to state that auto-invoices are not mandatory anymore in case of intra-community acquisitions of goods since January 2004)

This type of tax transaction should be created while entering a received invoice in the system which must have operation code “I” containing the lines below:

These are:
The line for the VAT-fiscal credit (VAT=16% - purchase type and purchase Tax Book) - auto-invoice
The line for the VAT-fiscal debit (VAT=-16% - purchase type and sales Tax Book) – auto-invoice
and the line for the original purchase Invoice as import (VAT = 0% - purchase type and purchase Tax Book).

The line for VAT-fiscal credit and the line for import VAT are purchase Tax Book type and will be shown as received invoices and therefore included in the Received Invoice Register Book while the VAT-fiscal debit line must be sales Tax Book type and therefore included in the Issued Invoice Register Book.

In the case of a summary purchase VAT tax rate do NOT checked as “Reverse Charge” there is no need to create an auto-invoice therefore no tax transactions will be linked to an operation code = “I”. This scenario applies to Intracommunity acquisition of goods.

In this case there should be 2 child tax entries to be created as described above but no auto-invoice.

These are:
The line for the VAT-fiscal credit (VAT=16% - purchase type and purchase Tax Book)
The line for the VAT-fiscal debit (VAT=-16% - purchase type and sales Tax Book)

As above said, this scenario applies when the origin company which supplies the goods is not located in Spain but in the EU (Intracommunity acquisition of goods).

EC scenario (Equivalence Charge)

In the case of a summary purchase VAT tax rate including 2 different type of tax, that is: VAT and EC there should be a new parameter named “Equivalence Charge” which Peter should be able to select in the case he needs to set up this kind of tax having into account that it needs to be reported in the correspondent Invoice Register Book separately.

This new parameter should be located here:

Financial Management / Accounting / Setup/ Tax Rate/ Tax – Type section: “Equivalence Charge”

Invoice Register Books setup

Peter must launch the Invoice Register Books every month or quarter (depending on the size of the correspondent OB ERP organization or legal entity) and before doing that a specific setup detailed below needs to be done.

From Financial Management / Accounting / Setup / Invoice Register Books setup, Peter should be able to:

1.- create Invoice Register Books => Peter must be able to create a record for the Issued Invoice Register Book and another record for the Received Invoice Register Book.
2.- Setup Invoice Register Books => Peter must be able to setup each Invoice Register Book in a separate “setup” tab, by having into account that the below parameters should be entered per each Invoice Register Book to be created:
2.1.- Client Id=> Peter should be able to enter here the legal entity/client he is creating the Invoice Register Books for.
2.2.- Organization Id=> Peter should be able to enter here the organization he is creating the Invoice Register Books for.
2.3.- Invoice Register Book Type => Peter should be able to enter the Invoice Register book type as either Issued Invoice Book or Received Invoice Book
2.4.- Invoice Register Book description => Peter should be able to enter an Invoice Register Book description
2.5.- Start number => Peter should enter here a the start of first number he would like the system gives to the first Invoice Register Book transaction. Once entered the system will take that number into account and will create the consecutive numbers required by counting the number of transactions which can be considered “final” (based on temporary period closed).
3.- and setup in a separate tab and for an Invoice Register Book the VAT tax rates at “child level” (which mean summary VAT tax rates should not be used), including Equivalence Charge tax rates as applicable, which should be included in a Register Book by having into account that:

those VAT tax rates having “Purchase Tax Book” parameter set up must be included in the Received Invoice Register Book
and those ones having “Sales Tax Book”parameter set up must be included in the Issued Invoice Register Book.

as wall as the type of documents to be taken into account:

AR invoice
or AP invoice
or AR credit memo
or AP credit memo

It is IMPORTANT to note that the above setup will be set by default as part of this extended module.

Invoice Register Books launch

Peter must launch the Invoice Register Books every month or quarter (depending on the size of the correspondent OB ERP organization or legal entity).

From Financial Management / Accounting / Analysis Tools / Invoice Register Books, he should be able to launch the correspondent Book by pressing a button named “Create Book lines”:

1.- Launch the correspondent Invoice Register Books => Peter must be able to launch Issue and Received Invoice Register Book for a give fiscal settlement period by pressing a new button named “Create Book lines”

From the correspondent Invoice Register Book, Peter should be able to launch it for a given fiscal settlement period. For doing that there are 2 new fields which must be created:

Fiscal year => Peters should select here the fiscal year he wants to launch the Register Book for. Fiscal year information should be retrieved from Financial Management / Accounting / Setup / Fiscal calendar/ Calendar / Year

Fiscal period From/To => Peter should select here the dates from/to he needs an invoice register book to be launched for. In order to get it later on final once a fiscal period is closed, he should be able to enter the period information the system should retrieve from Financial Management/ Accounting / Setup / Fiscal calendar/ Calendar / Year /Period (month, quarter or year).

Besides the above new fields, Peter should be able to enter:

Organization Id => Organization for which Invoice Register Books needs to be launched.</nowiki>
Invoice Register Book => Peter should be able to select here any of the Invoice Register Book he created in the setup (Financial Management / Accounting / Setup / Invoice Register Books

The below filter should be added as well (nice to have)

Corrective invoices => Peter will check this box in case he only wants to list the credit invoices for the correspondent Invoice Register Book.

2.- Inquiry Invoice Register Books lines=> Peter should be able to check the entries retrieved for the Invoice Register Book shown in a new tab named “ Lines”.

A new tab called “Lines” will allow Peter to check Invoice Register Book lines in order to verify that the corresponding invoices are listed as appropriate for the launched Invoice Register book and the content of the Register Book meets the tax requirements. Peter must be able to see all the lines retrieved by the book and add new lines if needed, by example in case of rectifications, see scenario 3.2.12 below as well as de-activate line which he doesn't want to be collected by the final Invoice Register Book.

From here Peter should be able to print the corresponding Issued Invoice Register book or Received Invoice Register book as a pdf file.

Issued Invoices Register book content must be:
- Registration number (to be given by the system once the Book is processed/final)
- Issue invoice number
- Invoice date or shipment date (in case those dates are different dates)
- Customer or recipient name/description
- Customer or recipient tax id
- Operation key
- Tax base amount
- VAT rate as a %
- VAT amount
- EC tax rate as a % (if applicable)
- EC tax amount (if applicable)
- and Invoice amount.
Received Invoices Register book content must be:
- Registration number(to be given by the system once the Book is processed/final)
- Received invoice number
- Invoice date or receipt date (in case those dates are different)
- Vendor/supplier information name/description
- Vendor/supplier tax id
- Operation key
- Tax base amount
- VAT rate as a %
- VAT amount
- EC tax rate as a % (if applicable)
- EC tax amount (if applicable)
- Deductible tax amount (not mandatory)
- and Invoice amount.

3.- Invoice Register Books re-launch / deletion => Once an Invoice Register Book of any type has been launched for a given period of time, it should be possible to re-launched it once again for the same period of time and besides the system should take into account new transactions which were added manually by Peter and those ones which were de-activated by him

Once Peter has previously enter manually a transaction, these transactions will be shown by the system if the corresponding Invoice Register Book is re-launched for the same period of time it was launched previously so Peter does not need to enter the same transactions twice.

If some transactions are not collected in the final version of the corresponding book, there should be a check which will allow him to de-activate that one. Once he has done that, that specific transaction/s will not be shown in the Book and we will not take any consecutive numbering.

4.- Process – Once Peter has launched an Invoice Register Book, reviewed it and got it final he should be able to process it by pressing a button named Process. Before doing that he needs to make sure that Mary the accounting manager has closed the corresponding period/periods at least as a “soft” close (temporary) for the invoices; otherwise the system should show an error.

Once an invoice register book is processed below actions must happen:

the system will re-launch the corresponding invoice register book and include all the transactions he manually entered and keep those ones he de-activated as de-activated unless the end-user decides to activate them.

The system will allocate a registration number to each transaction based on the “start numbering” setup for the book or in case there is a previous final Book, the system will take into account which was the last number used. This way the first column “Registration number” will have a consecutive number staring from 1 or from the last sequence number given to a previous final invoice register booked launched and processed for a previous fiscal period

The system will mark a new “check-box” named “Final” which would mean that the corresponding Invoice Register Book can not be modified anymore unless that check-box is un-marked by Peter and the fiscal year is open by Mary, the new transaction is entered in the system and the Invoice Register Book is re-launched once again by Peter so the whole process start once again

Process button and Create Tax Book lines button will be de-activated.

As above mentioned, in case there is an error which means that Peter needs to re-launch the book once again and after it is final, he will have to un-mark “final” check, open the fiscal period (invoices), enter the new transaction and re-launch the corresponding book once again. That re-launching should take care of the previous Book launched and final in order to get the right number.

In case the book having an error has previous and recent books, so it in the middle, the system will take the number from the previous/final one, an the user will have to re-open and re-launch the recent ones, one by one.

Final Invoice Register Book content should be the content to be taken into account for 340 tax report for a given period of time.

5.- “Totals” tab. (NICE TO HAVE)

A new tab called “Totals” will show a new window where Peter can see a summary of:
Deliveries: This will show the total number of Sales tax operations retrieved and the total VAT-fiscal debit.
for Issued Invoice Register Book.
Acquisitions: This will show the total number of Purchase tax operations retrieved and the total VAT-fiscal credit.
for Received Invoice Register Book.

Persona based scenarios

Purchase Invoice

Alice creates a requisition based on the company/organization items and / or services needs.

As soon as the requisitions are confirmed by Dan, the Purchase manager, she converts the requisition/s into a/some purchase orders and send them to the corresponding business partner (vendor or creditor or professional).

Once the goods have been received by her company, she enters in the system the corresponding Goods Receipt and the corresponding Purchase Invoice as AP invoice document type; same work-flow applies in case of services but Good Receipt, as in this case it is not needed and besides it could be a Reverse Charge scenario applies here in the case of an intra-community services transaction, see below scenario 3.2.6</nowiki>

In general, purchase transactions and therefore purchase invoice could be the result of goods acquisition or services provide by vendors located in Spain or located in the EU or located abroad, so depending on the origin of the goods and the type of goods/services exchanged, the VAT rate to pay(VAT-fiscal credit) will be different. Most common scenario are detailed below:

Goods purchase to a national vendor – Alice creates a purchase order, later on the corresponding Goods receipt if any and a purchase invoice to a “National vendor” for doing that she should navigate to and take into account the items below:

System path: Procurement management / Transactions / Purchase Orders & Good Receipt & Purchase invoices
AP Invoice document type
Business partner tax category=> “National vendor”
Tax category=> VAT
Sales/Purchase type=> “Purchase tax”
Tax Book type=> “Purchase Tax Book”
Tax rate id=> VAT16%
Received invoice number => 1224
Purchase invoice date=> 01-01-2009 (=Receipt date =>01-01-2009)
Vendor name => National Vendor X
Tax base amount => 1.000€
VAT rate=> 16
VAT amount=> 160 €
EC tax rate=> 0
EC tax amount=> 0
Deductible VAT amount=> 160€
Invoice amount => 1.160€