Check step by step, everything you need to pass an isolated act (including VAT delivery)

Isolated act: how and when to pass? Before knowing the answer to these questions, it should be noted that the isolated act, or if you prefer a single act, is an invoice that serves as proof of the provision of a service or sale of goods (isolated or unique), that is, the isolated act is ideal for those who are not collected as an independent worker and do not intend to open an activity in Finance.

So, the isolated act (exists in three types of documents: invoice; receipt; and invoice-receipt) is issued directly on the Finance Portal, without needing to open an activity. You do not need to do discounts for Social Security (you may even be receiving unemployment benefit, which will only be suspended during the period of service), nor does it require you to be subject to withholding tax. However, the isolated act implies the payment of VAT (although there are exceptions). Know how and when to pass an isolated act.

WHEN?

The isolated act must be passed when dealing with a single commercial act (sale) or provision of services (“a single taxable operation”) - not predictable or repeated -, which does not exceed the limit of € 25,000 and in which it is not intended / justify the formalities inherent to the beginning of an activity.

HOW and Where to issue?

The isolated act must be mandatorily declared from the Finance Portal. Therefore, you must have access data to the Finance Portal, namely your NIF and password. After logging in and entering the Portal, you should access the following options:

“Tax Services”> “Citizens”> “Obtaining”> “Electronic green receipts”

Then, depending on whether the invoice is issued or not, you must choose one of three options:> "Issue Invoice - Receipt Isolated", "Issue Invoice Isolated" or "Issue Receipt - Isolated"

Fill in your details (already pre-filled, but you must confirm and you must indicate whether it is a service provision or transmission of goods)

Fill in the customer data (NIF), identify the service provided and the amount received, select the VAT and withholding tax regime, as well as the nature (basis) of the service provided

Finally you can confirm and issue a PDF for proof.

HOW AND WHE TO ISSUE AN ISOLATED ACT ( PAYMENT of VAT)

As mentioned, isolated acts are subject, as a general rule (except in the situations provided for in article 9 of the VAT Code), to the payment of VAT at the rate of 23%, to be settled by the end of the month following the conclusion of the operation. You can deliver VAT at any Finance Service or through the model P2 guide, issued on the Finance Portal, at:

"Tax Services"> "Citizens"> "Pay"> "Payment Documents"> "VAT"> "Payment Guide P2", indicating your NIF and the necessary password to access the Finance Portal.

The VAT payment process for the isolated act through the Finance Portal is not automatic, that is, a collection payment document is issued, where you can pay at an ATM or any Finance Service/ any tax office.

If doubts remain, talk to us, we can support this and other issues.