ES IVA Caja 303

Name: ES IVA Caja 303
Price: 102.9 USD

$ 102.90

Instant digital delivery after payment confirmation.
License: OPL-1, every download is watermarked.
Terms and Conditions

Compatible con Odoo 18.0 · 19.0

Licencia OPL-1 · Odoo 18.0 & 19.0

ES IVA Caja 303

Régimen Especial del Criterio de Caja (RECC): VAT accrues on collection/payment with the 31-Dec cut-off, producing an adjusted 303 worksheet and a cash-VAT ledger.

Apply the Spanish *Régimen Especial del Criterio de Caja* (RECC) to your VAT. Under RECC, output and input VAT accrue when the invoice is actually collected or paid, with a mandatory 31 December cut-off of the year following the invoice. This app tracks each invoice's collected/paid fraction, computes the VAT that becomes chargeable/deductible in a period, and builds the adjusted Modelo 303 worksheet plus a cash-VAT ledger.

Características principales

RECC invoice tracking

for every customer/supplier invoice flagged as cash-criterion, it follows the reconciled (paid) amount and derives the collected/paid fraction and the proportional VAT.

31-December cut-off

any RECC invoice still uncollected on 31 December of the year after its date accrues in full on that date (art. 163 terdecies LIVA).

Period devengo

for a chosen 303 period (month/quarter) it sums the VAT that became chargeable (output) and deductible (input) by collection/payment events inside the period.