Record Books
What are Record Books
Record books are the official record of all invoices issued and received by your business. They are mandatory for tax inspection and a requirement of RD 1007/2023 (VeriFactu).
Frihet generates two record books as CSVs:
- Issued Invoices Record Book — your invoices to clients
- Received Invoices Record Book — expenses (invoices from your vendors)
How to Export
Issued Invoices
- Go to Billing > Invoices
- Click the Record Book button
- Select quarter and year
- The CSV with all invoices for the period will be downloaded
Received Invoices
- Go to Expenses
- Click the Record Book button
- Select quarter and year
- The CSV with all expenses for the period will be downloaded
Drafts are not included in either record book.
Issued Invoices Record Book
The issued invoices CSV contains 12 columns:
| Column | Description |
|---|---|
| Invoice No. | Document number (series + sequence) |
| Issue Date | Invoice issue date |
| Operation Date | Operation date (same as issue) |
| Recipient NIF | Client tax identification |
| Recipient Name | Client name or company name |
| Taxable Base | Subtotal before taxes |
| Tax Rate | Applied VAT/IGIC percentage |
| Tax Amount | Amount of tax passed on |
| Equivalence Surcharge | Surcharge amount (if applicable) |
| Total Invoice | Total invoice amount |
| Operation Type | Operation classification |
| Regime Key | Tax regime code |
Operation Types
Frihet automatically classifies each invoice based on the client's location and tax type:
| Type | Description |
|---|---|
| Normal | Subject operation with VAT/IGIC > 0% |
| Export | Sale to clients outside the EU |
| Intra-community | Sale to a company in another EU country |
| Reverse Charge | Reverse Charge (Mainland to Canarias/Ceuta-Melilla) |
| Exempt | Exempt operation (Art. 20 LIVA) |
Regime Keys
| Code | Meaning |
|---|---|
| 01 | General regime |
| 02 | Export / international operation |
| 03 | Special regime (exempt in Mainland) |
| 08 | Operations subject to IGIC/IPSI |
Received Invoices Record Book
The received invoices (expenses) CSV contains 12 columns:
| Column | Description |
|---|---|
| Invoice No. | Vendor invoice number |
| Receipt Date | Expense receipt date |
| Invoice Date | Issue date by the vendor |
| Issuer NIF | Vendor tax identification |
| Issuer Name | Vendor name |
| Taxable Base | Amount before taxes |
| Tax Rate | Percentage of tax supported |
| Supported Tax Amount | Amount of tax paid |
| IRPF Withheld | IRPF withholding applied (if applicable) |
| Total | Total expense amount |
| Tax Type | VAT, IGIC, IPSI or Exempt |
| Investment Asset | If it is an investment asset (Yes/No) |
File Format
- Format: CSV (comma-separated values)
- Encoding: UTF-8 with BOM (Excel compatible)
- Name:
Libro_Facturas_Emitidas_{trimestre}_{ano}_{NIF}.csvorLibro_Facturas_Recibidas_{trimestre}_{ano}_{NIF}.csv - Order: Documents sorted by ascending date
Use for Tax Inspection
Record books are the primary tool for responding to AEAT requirements. They contain all necessary information to verify:
- Numbering correlativity
- Tax breakdown by operation
- Correct tax classification
- Traceability of operations
Export record books at the end of each quarter and save them along with the tax declaration. The retention obligation is 4 years.
Relation to Tax Forms
The data from the record books is the basis for quarterly tax forms:
- Issued invoices feed the accrued VAT/IGIC of Form 303 or Form 420
- Received invoices feed the deductible VAT/IGIC of the same forms
- IRPF withholdings from invoices feed Form 130
Relation to VeriFactu
The issued invoices record book includes the regime keys necessary for VeriFactu compliance. The SHA-256 hash string of each invoice can be verified separately from the invoice itself.
Previous: Form 420