# 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

1. Go to **Billing** > **Invoices**
2. Click the **Record Book** button
3. Select quarter and year
4. The CSV with all invoices for the period will be downloaded

### Received Invoices

1. Go to **Expenses**
2. Click the **Record Book** button
3. Select quarter and year
4. 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}.csv` or `Libro_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

:::tip
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](./modelo-303) or [Form 420](./modelo-420)
- Received invoices feed the **deductible VAT/IGIC** of the same forms
- IRPF withholdings from invoices feed [Form 130](./modelo-130)

## Relation to VeriFactu

The issued invoices record book includes the regime keys necessary for [VeriFactu](./verifactu) compliance. The SHA-256 hash string of each invoice can be verified separately from the invoice itself.

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**Previous:** [Form 420](./modelo-420)