1. Country-Specific Features
  2. Spain Help Topics
  3. Spain-Specific SuiteApps
  4. Spain Localization
  5. Reporting Import and Export Transactions in Spain Reports

Reporting Import and Export Transactions in Spain Reports

Note:

To access the Spain Localization SuiteApp documentation in Spanish of Spain (español de España), see Spain Localization.

This article summarizes the processes of reporting import and export transactions in the Spain reports provided by the Spain Localization SuiteApp. All the reports mentioned here are documented in detail in their respective articles. For more information, see the following:

Import and Export Transactions in Non-Euro Currencies

The report generation process supports import and export transactions in non-euro currencies. All transactions in non-euro currencies are converted to euros and included in the generated reports.

For more information about using the Multiple Currencies feature in the Spain Localization SuiteApp, see Optional Prerequisites for Using the Spain Localization SuiteApp.

For more information about the SuiteApp limitations related to the usage of non-euro currencies, see Known Limited and Supported Settings of the Spain Localization SuiteApp.

Import Transactions

 

GOODS

SERVICES

Invoice 1

Invoice 2

Invoice 3

Invoice1

Vendor

Vendor =Customs Agent

Customs charges +Import VAT (DUA)

Vendor =Customs Services Agent

Customs services fee

Vendor

Instructions for accounting your import invoices in NetSuite

  • Tax Transaction Type: Import

  • Tax Code: ES_ZR

  • Tax Item Type: Goods

  • Vendor is from outside the EU

  • The Import Operator box in Vendor record is checked.

  • Tax Transaction Type: Domestic

  • Tax Item Type: Goods or Services

  • Tax Transaction Type: Domestic

  • Tax Item Type: Goods or Services

  • Tax Transaction Type: Import

  • Tax Code: ES_SR_RC, ES_SSRR_RC, ES_SSRR, ES_SRR_RC, or ES_RR_RC.

  • Tax Item Type: Services

  • Vendor is from outside the EU

Modelo 303

-

  • Input tax on imports of common goods: Box 32, Box 33

  • Rectification of deductions: Box 40, Box 41

  • Input tax on common domestic transactions: Box 28, Box 29

  • Rectification of deductions: Box 40, Box 41

  • Other reverse charge transactions (except intracommunity acquisitions): Box 12, Box 13

  • Modification of bases and amounts: Box 14, Box 15

  • Input tax on common domestic transactions: Box 28, Box 29

  • Rectification of deductions: Box 40, Box 41

Modelo 390

-

Deductible VAT on imports of common goods: Box 202, Box 203, Box 732, Box 733, Box 619, Box 620, Box 621, Box 622

Deductible VAT on domestic transactions of common goods and services: Box 190, Box 191, Box 724, Box 725, Box 603, Box 604, Box 605, Box 606

  • VAT accrued by reverse charge: Box 27, Box 28

  • Modification of bases and amounts: Box 29, Box 30

  • Deductible VAT on domestic transactions of common goods and services: Box 190, Box 191, Box 724, Box 725, Box 603, Box 604, Box 605, Box 606

  • Rectification of deductions: Box 639, Box 62

SII – Registration/Correction: Received Invoice

Note:

This section details the suggested field values to fill out for your bills and bill credits. However, depending on a specific industry or product type, these values might be different.

For bills:

  • TipoFactura: F6

  • Special Regime Key or Tax Significance on Received Invoices: 13 – Factura correspondiente a una importación (informada sin asociar a un DUA).

For bill credits:

  • TipoFactura: Rx (AEAT recommends R4)

  • Special Regime Key or Tax Significance on Received Invoices: 13 – Factura correspondiente a una importación (informada sin asociar a un DUA).

For bills:

  • TipoFactura: F5

  • NumSerieFacturaEmisor: DUA

For bill credits:

  • TipoFactura: Rx (AEAT recommends R4)

  • NumSerieFacturaEmisor: Transaction ID

Bills and credit bills should be reported as domestic transactions.

For bills and credit bills:

  • Special Regime Key or Tax Significance on Received Invoices: 01 – Operación de régimen general

Export Transactions

Important:

To avoid errors raised by AEAT, do not include goods and services in the same export transactions. Export transactions with these tax item types are reported differently. Therefore, goods and services need to be in separate transactions.

 

GOODS

SERVICES

Invoice 1

Invoice1

Customer

Customer

Instructions for accounting your export invoices in NetSuite

  • Tax Transaction Type: Export

  • Tax Code: ES_ZR

  • Tax Item Type: Goods

  • Customer is from outside the EU

  • Tax Transaction Type: Export

  • Tax Code: ES_NL.

  • Tax Item Type: Services

  • Customer is from outside the EU

Modelo 303

  • Exports and related transactions: Box 60

  • Exports and other exempt transactions with a deduction right: Box 94

Transactions not subject to location rules (except those included in box 123): Box 120

Modelo 390

Exports and other exempt transactions with a deduction right: Box 104

Transactions not subject to location rules (except those included in box 126): Box 110

SII – Registration/Correction: Issued Invoice

Note:

This section details the suggested field values to fill out for your invoices, cash sales, credit memos, and cash refunds. However, depending on a specific industry or product type, these values might be different.

For invoices and cash sales:

  • TipoFactura: F1

  • Special Regime Key or Tax Significance on Issued Invoices: 02 – Exportación

  • IDType: 3, 4, 5, or 6

  • Tax Exemption Reason for Taxable and Exempt Transactions: E2 – Exenta por artículo 21

For credit memos and cash refunds:

  • TipoFactura: Rx

  • Special Regime Key or Tax Significance on Issued Invoices: 02 – Exportación

  • IDType: 3, 4, 5, or 6

  • Tax Exemption Reason for Taxable and Exempt Transactions: E2 – Exenta por artículo 21

For invoices and cash sales:

  • TipoFactura: F1

  • Special Regime Key or Tax Significance on Issued Invoices: 01 – Operación de régimen general

  • IDType: 3, 4, 5, or 6

For credit memos and cash refunds:

  • TipoFactura: Rx

  • Special Regime Key or Tax Significance on Issued Invoices: 01 – Operación de régimen general

  • IDType: 3, 4, 5, or 6

Related Topics

General Notices