Income Registration - Outgoing Invoice
1. Introduction
In this lesson, we explain how to register income as a self-employed person in 1C:Gestión Integral, create Outgoing Invoices, and monitor your tax obligations.
2. Creating an Outgoing Invoice
2.1 Creating a New Invoice and Navigation
To register an Outgoing Invoice, go to "Sales" → "Outgoing Invoice". This window displays all your registered invoices. It is currently empty because no invoices have been created yet. Let us create your first invoice in the system.
Click "Create".
A new window titled Outgoing Invoice (creation) will open.
All open windows are shown as tabs at the top of the screen. You can move between them by clicking the corresponding tab. A Close icon appears on the right-hand side of each tab. To make navigation easier, close any tabs you are not using if too many are open.
2.2 Main Buttons and Sections of the Outgoing Invoice
The first time you fill in an invoice, you will need to enter quite a lot of information. Creating invoices will be much easier in the future. You will be able to copy existing invoices and select Customer, Goods, and Service records that you have already created.
To create an Outgoing Invoice, you must complete all required fields, which are underlined in red. Do not worry if you forget one: the system will display an error when you try to post the invoice. The important thing is to enter correct information, so take care when filling in the fields. Mistakes and typing errors can be corrected later, but make all necessary corrections before the reporting period begins so that the system calculates your tax obligations correctly.
The tabs you need to complete are Main, Goods and Services, and Payment Terms. The other sections contain additional information. For example, the Accounts and Taxes tab shows the tax calculations for the invoice. The Payments tab shows incoming payments from the customer that can be matched to this invoice.
Main buttons:
- Save — saves the document and the changes you have made.
- Post — includes the invoice in the accounting and tax records in the system.
- Post and Close — posts the invoice and closes the document.
Let us fill in the invoice.
3. Main Tab. Date and Customer Record
3.1 Selecting the Date
Leave the Document Number field empty. The invoice number will be assigned automatically.
Select the Invoice Date.
For the system to calculate taxes correctly and prepare the correct tax returns, you must enter all your Outgoing Invoices from the beginning of the current year. If you registered as self-employed during the current year, enter all income and invoices from the date on which you started your activity.
The current date is set by default. If you are registering an invoice for an earlier period, change the date by clicking the calendar icon. The accounting posting date will change automatically according to the invoice date.
3.2 Creating a Customer Record
Next, enter your customer's details by creating a Customer record.
In the "Customer" field, open the drop-down list and select "Show All". Some predefined records will already be available. All debtor records you create will also appear here. To create a Customer record, you need the customer's first and last name as shown in their documents if the customer is an individual, or the full company name if the customer is a legal entity. You also need the tax identification number and registered address.
If you provided a service or sold goods to an individual but cannot obtain their tax details, select Unknown Creditor or Debtor — unidentified individual.
If your registered activity does not allow retail sales, the invoice amount for an unidentified customer must not exceed EUR 400, including VAT. If your activity does allow retail sales, the permitted invoice amount is limited to EUR 3,000, including VAT.
Create the new customer record. To do this, open "Debtors and Creditors" and click Create.
Specify whether the customer is a legal entity or an individual.
If the customer is registered in an EU country, first check whether the company is registered in the ROI (Register of Intra-Community Operators).
To check whether your customer is registered in the ROI (Register of Intra-Community Operators) and has an EU VAT Number, open a browser and enter "VIES VAT number validation" in the search bar. Then go to the official European Commission website. Select the customer's country, enter their tax identification number, and click "Verify". If the customer is registered in the ROI, the page will display the green message "Yes, valid VAT number". Otherwise, it will display the red message "No, invalid VAT number for cross-border transactions within the EU".
If the customer is not registered in the ROI, specify the customer as an individual in the Customer record, even if it is a company. In this case, the system will automatically set the default operation tax regime to "Mainland Spain and Balearic Islands" and calculate Spanish VAT.
Specify the country of registration. Click Show All and select the country from the list, or enter its international code or Spanish name in the search bar. Click Select.
If your customer is not located in Spain, the Tax Authority Identification Document field will appear. Select the appropriate document. If the customer is resident in an EU country, enter their NIF-IVA (ROI). Otherwise, specify that the number is the tax identification number issued in the country of registration and enter its value.
For a Spanish company or an individual resident in Spain, enter the NIF/NIE tax identification number.
Enter the full Company Name exactly as it appears in the registration documents, contract, or invoice.
Contact Information.
Enter the customer's Registered Address to ensure correct registration. Without this address, the system cannot determine the operation tax regime correctly or register the invoice.
If you do not know the customer's full address, make sure you enter the country and city. For Spain, also enter the postal code so that the Province can be determined automatically. If the customer's country is Russia, check carefully whether your goods or services are subject to sanctions.
The other fields are optional. Complete them if you may need the information later. The contact details will appear on your invoices.
After entering all required information, save the customer record by clicking "Save and Close". You can now select this customer from the debtor list by clicking Select.
Select the Customer Billing Address. If the system has not filled it in automatically from the customer record, select the customer again in the corresponding field. If the billing address still does not appear, click Enter, complete all fields, and click "OK". The billing address determines the default value of the "Tax Regime" field.
4. Main Tab. Operation Tax Regime
The system sets the tax regime by default after analysing the supplier, the customer, and the geography of the transaction. At this point, the system assumes that you are registering a sale of goods. Do not change this field if the invoice contains at least one item of goods.
For sales of services only to countries outside the European Union, other EU countries, registered EU operators, the Canary Islands, Ceuta, or Melilla, change the tax regime manually according to the following rules:
1. Sale of SERVICES ONLY to countries outside the European Union, the Canary Islands, Ceuta, or Melilla:
In the Operation Tax Regime field, select "Not Subject to VAT". Then, in the Reason for Non-Applicability of VAT field, select "Under the place-of-supply rules...".
2. Sale of SERVICES ONLY to another European Union country, when the customer is a registered EU operator with ROI registration and an EU VAT Number:
In the Operation Tax Regime field, select "Reverse Charge". Then enter the following text in the Reason for Non-Applicability of VAT field: "Inversión del sujeto pasivo (art. 6.1.m) del Real Decreto 1619/2012, de 30 de noviembre".
In all other cases, do not change the tax regime manually. If you have questions about the tax treatment of an Outgoing Invoice, consult the specialist who keeps your accounts and files your tax returns.
5. Main Tab. Print Settings
Now configure the print settings for this invoice.
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If your customer is outside Spain, select "Print Invoice in International Format". The printed document will contain text in both Spanish and English.
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If you issue a monthly invoice for services provided during the month, you can specify the billing period in the table on the "Goods and Services" tab by entering the start and end dates of the billing period in the service lines. To show the billing period on the printed invoice, select the corresponding option. Otherwise, leave it blank.
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If you do not want the printed invoice to show its payment status according to the data recorded in the system, clear "Print Amount Payable".
Click Save to save the information you have entered.
6. Goods and Services Tab
6.1 Creating a Goods or Service Record
Next, enter the details of the goods or service. Open the "Goods and Services" tab and click "Add".
A new line will appear in the table. Click "Show All" to open the list of existing goods and services. When creating invoices in the future, you will be able to select the required items from this list. If the item you need is not available, click "Create" to add it.
You do not have to complete the "Group" field. Use it only if you want to maintain a hierarchical catalogue of goods and services.
Enter a short and clear name for the goods or service. You can enter the name in Russian, Spanish, or English. Complete only one language field, then enable automatic translation by clicking "Yes" next to the other languages.
The Spanish name of the goods or service must be correct and correspond to your business activity. If you are unsure about the automatic translation, use a contextual dictionary or consult the accountant responsible for your records.
Select the appropriate type: "Goods" or "Service".
Select the unit of measure for the goods or service from the standard catalogue. If you are unsure, consult your accountant.
The VAT rate is set automatically to 21%. In the goods or service record, the VAT rate must be the rate applicable to transactions within Mainland Spain and the Balearic Islands. Do not change it because of the geography of a particular transaction, such as a sale to another EU country, a non-EU country, or the Canary Islands. When you sell to another EU country, a non-EU country, or the Canary Islands, the system will automatically apply the appropriate VAT treatment.
Select the Accounting Group from the drop-down list. Click "Show All" and select "Works and Services of the Main Activity". The Accounting Group is required. It determines the automatic accounting rules for documents and sets the default income and expense accounts for sales and purchases.
Click "Save and Close". Then select the service you have created by double-clicking it or clicking "Select".
6.2 Completing the Goods and Services Table
- In the table, enter the quantity of units or hours in the field below the unit of measure.
- Enter the price in the field diagonally to the right. The total amount will be calculated automatically as quantity multiplied by price.
Enter the price excluding VAT and in EUR.
- If you are issuing an invoice for one month of work, specify the billing period in the "Start" and "End" fields. Double-click the field and choose the required date from the Calendar. You can show this information on the printed invoice by selecting the corresponding option on the "Main" tab, as explained above in Document Print Settings.
Click "Save" to save your changes.
7. Payment Terms Tab
7.1 Payment Method
The last tab you need to complete is Payment Terms, where you select how the payment was made or will be made.
Open the "Payment Terms" tab and select the appropriate option from the Payment Method drop-down list. If the money has been or will be received in your account, select "Bank Transfer" and specify your account in the Beneficiary Bank Account field.
You can register any number of accounts you use, including accounts held with payment systems. The account name will appear in the quick-selection field exactly as you entered it when creating the My Company record or adding the account. This account will appear on your Outgoing Invoice and will be used to receive the payment.
7.2 Payment Deferral
Please note that the default payment term is 100% prepayment. You can change it and set different terms, from partial prepayment to payment after delivery in several instalments.
Configuring the payment deferral.
- In the "Prepayment Share" field, enter the prepayment percentage, for example 50%, and distribute the remaining 50% in the payment schedule.
- If no prepayment is required, enter 0% and distribute the remaining 100% through the payment schedule.
Creating a payment schedule.
- In the "Table" section, click "Add" and add one or more lines.
- Enter the payment percentage or a fixed payment amount.
- Enter the number of deferral days. The "Payment Date" column will show the deadline for payment.
Until this date, the invoice will not appear in the outstanding debts report.
How to view outstanding debts.
After posting, the invoice will appear in two places:
- Sales → Reports → Aged Debts
- Finance → Reports → Aged Debts
How debts appear in the reports.
The invoice will appear on two lines:
- First line — the prepayment amount, if applicable. If it is not paid on time, it will become overdue on the following day.
- Second line — the remaining amount with the specified deferral period.
For example, if the prepayment is 50% and the remaining 50% is due in 25 days, the system will show:
- The prepayment amount as overdue if it was not paid on time.
- The remaining amount as not yet overdue until the 25-day period has elapsed.
Once the due date has passed, the debt will become overdue and will be allocated to 30-, 60-, and 90-day aging periods.
7.3 Posting the Invoice
If you have a copy of this invoice that you previously sent to the customer in another format, attach it to the invoice from the "Attached Files" submenu.
Once all the information has been entered, you can accept the invoice for registration by clicking "Post".
8. Accounts and Taxes Tab
On both posted and unposted invoices, the "Accounts and Taxes" tab shows the tax calculations created automatically by the system.
If the invoice uses a tax regime other than "Mainland Spain and Balearic Islands", it will not contain tax calculations.
9. Invoice Information
The invoice you have created will appear under Sales → Outgoing Invoice.
- Red circle — the invoice is posted, but the payment has not yet been registered in the system.
- Grey circle — the invoice has been saved but has not been posted. To accept it for registration, open the invoice and click "Post".
- Green circle — the invoice has been paid in full.
Editing and deleting an invoice.
To change the invoice details before registering the payment, open the invoice, make the necessary changes, and click "Post and Close".
If you created an invoice by mistake, you can delete it:
- Select the invoice.
- In the "More" menu, click "Cancel Posting".
- In the "More" menu, select "Mark for Deletion".
- The invoice will be deleted automatically within 24 hours.
10. Saving the Invoice to Your Computer
To send the invoice to your customer, you can save it to your computer:
- Click the "Outgoing Invoice" button with the printer icon.
- The printable invoice will open.
- Click the diskette icon and select the required format: PDF, Excel, or Word.
11. Copying an Invoice
If you need to create an invoice for the same goods or service and the same customer, you do not have to enter all the information again. You can simply copy an existing invoice:
- Open Sales → Outgoing Invoice.
- Select the required document.
- Click "More" → "Copy" (F9) or use the Copy button.
- In the new document, check the date, which is set automatically to the current date, and edit any other details as needed.
- Click "Post and Close".
This method is useful when you work with regular customers. By copying invoices, you can create new documents in a matter of seconds.
12. Monitoring Tax Obligations
Personal Income Tax (Declaration 130).
To review and monitor your tax obligations, open "Accounting" → "Reports" and select "Declaration 130 (Report)".
Select the tax year and the current or previous quarter. The return is filed every three months, from the 1st to the 20th day of the following month. For example, the return for the first quarter is filed from 1 to 20 April.
After clicking "Generate Table", the following information will appear:
- Field 01 — total income from the beginning of the year, excluding VAT.
- Field 02 — deductible self-employed expenses, such as Social Security contributions and accounting services.
- Field 03 — the difference between income and expenses.
- Field 04 — calculated as 20% of the amount in Field 03.
- Field 05 — advance income tax payments made for previous quarters.
- Field 06 — income tax withheld on the invoices you have issued.
- Field 19 — the total amount payable for the selected quarter.
VAT (Declaration 303).
To monitor your VAT obligations:
- Open "Accounting" → "Reports".
- Select "Declaration 303".
- In the "Period" field, select "This Quarter" and click "Generate".
- Field 046 — total VAT for the selected period.
- If the amount is positive, you must pay it to the tax authority.
- If the amount is negative, no VAT payment is required.
- Double-click a field in the return to view its breakdown by document.
13. Conclusion
You can now register income in the system under "Sales" → "Outgoing Invoice" and monitor your tax obligations.
In the following lessons, we explain how to register self-employed expenses and prepare quarterly tax returns in 1C:Gestión Integral.