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Complete this guide on Veri*factu and invoicing regulations with Part 1, where we answer questions about obligations, compatible programmes and managing errors or duplicates.

Form 232 is an informative declaration that some companies are required to submit during the month of November, provided that in the previous year they carried out certain related-party transactions or transactions with persons or entities located in tax havens.

During the webinar on 4 November, some questions remained unanswered, particularly in relation to Veri*factu, Computerised Invoicing Systems (SIF) and the various invoicing programmes available on the market.

That is why we have prepared this Part 1, where you will find clear, practical and up-to-date answers on the main obligations, compatible programmes, simplified invoicing, the use of AEAT software and the management of errors or duplicates.

On 4 November, our tax and accounting team organised a webinar dedicated to the new Computerised Invoicing System (SIF) and Verifactu, a session that brought together numerous professionals interested in understanding how this regulation will impact their day-to-day work.

The arrival of the Verifactu system has generated much debate among companies and self-employed professionals. Although initially perceived as a new regulatory requirement for invoicing, it can actually become an opportunity to modernise internal processes and gain control over the business's economic and commercial information.

From 2026, new requirements for computerised invoicing systems (SIF) will come into force. If you have a business or are self-employed, it is important to know whether this change affects you, especially if you create invoices using Excel, Word or even by hand.

If you are a sole trader paying income tax on a direct assessment basis and your annual turnover is less than ten million euros, when you file your income tax return for 2023 you will be able to apply the incentives provided for in Corporation Tax (IS) for small companies.

We would like to remind you of your tax obligations for the months of February - March 2024.

February
Until 12 February

INTRASTAT- Intra-Community Trade Statistics

• January 2024. Obliged to provide statistical information

Until 20 February

Income and companies

Withholdings and payments in advance of income from work, economic activities, prizes and certain capital gains and imputations of income, gains derived from shares and holdings in collective investment institutions, income from the rental of urban property, movable capital, authorised persons and balances in accounts.

• January 2024. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

Tax identification number

• Fourth quarter 2023. Quarterly return of accounts and transactions for holders whose tax number has not been provided to credit institutions: 195.
• Annual return 2023. Identification of operations with cheques from credit institutions: 199

VAT

• January 2024. Recapitulative return on intra-Community transactions: 349

Subsidies, compensation or aid for agricultural, stockbreeding or forestry activities

• Annual return 2023: 346

Tax on insurance premiums

• January 2024: 430

Manufacturing excise duties

• November 2023. Large companies: 561, 562, 563
• January 2024: 548, 566, 581.
• Fourth quarter 2023. Except large companies: 561, 562, 563
• Declaration of transactions by registered recipients, tax representatives and authorised recipients: 510

Excise tax on electricity

• January 2024. Large enterprises: 560

Environmental taxes

• January 2024. Excise tax on non-reusable plastic packaging. Self-assessment: 592
• Year 2023. Tax on the value of electricity production. Fourth instalment payment: 583

Tax on financial transactions

• January 2024: 604

Temporary energy levy

• Advance payment 2024: 796

Temporary levy on credit institutions and financial credit establishments

• Advance payment 2024: 798

Until 29 February

VAT

• January 2024. Self-assessment: 303
• January 2024. Group of entities, individual form: 322
• January 2024. Group of entities, aggregate form: 353
• January 2024. Single window - Import Regime: 369
• January 2024. Transactions assimilated to imports: 380

Corporate income tax

• Entities whose tax year coincides with the calendar year: option/waiver of the option to calculate the instalments on the part of the tax base for the three, new or eleven months of each calendar year: 036.
• If the tax period does not coincide with the calendar year, the option/waiver for this type of instalment payment shall be exercised within the first two months of each tax period or between the start of this tax period and the end of the deadline for making the first instalment payment, if this period is less than two months: 036.

Environmental taxes

• January 2024. Excise tax on non-reusable plastic packaging. Presentation of accounts and stock record book

Annual declaration of electricity consumption

• Year 2023: 159

Annual information return on transactions carried out by business people or professionals adhering to the system for managing payments by credit or debit cards.

• Year 2023: 170

Annual informative return on long-term savings plans

• Year 2023: 280

Annual tax return on transactions with third parties

• Year 2023: 347

Self-assessment of the contribution to be made by the lenders of the television audiovisual communication service and by the lenders of the video exchange service through a platform with a national geographic scope or greater than that of an autonomous community.

• Year 2023: 792

March

Until 12 March

INTRASTAT- Intra-Community Trade Statistics

• February 2024. Obliged to provide statistical information

Until 20 March

Income and companies

Withholdings and payments in advance of income from work, economic activities, prizes and certain capital gains and imputations of income, gains derived from shares and holdings in collective investment institutions, income from the rental of urban property, movable capital, authorised persons and balances in accounts.

• February 2024. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

VAT

• February 2024. Recapitulative declaration of intra-Community transactions: 349.

Tax on insurance premiums

• February 2024: 430

Manufacturing excise duties

• December 2023. Large companies: 561, 562, 563
• February 2024: 548, 566, 581
• Declaration of transactions by registered recipients, tax representatives and authorised recipients: 510

Excise tax on electricity

• February 2024. Large enterprises: 560

Environmental taxes

• February 2024. Excise tax on non-reusable plastic packaging. Self-assessment: 592

Excise tax on financial transactions

• February 2024: 604

Until 31 March

VAT

• February 2024. One-stop shop - import regime: 369