Contents of the entries in the stock record book
Skip information indexIntra-community acquisition
If during the settlement period you make intra-community acquisitions of stock, you must complete the following fields:
1.1. Fields related to “seat data”:
Seat number: The number in this field must be consecutive during the settlement period to which it refers. This field allows the identification of the entry.
Concept: You must complete this field with the number “1”. You must register intra-community acquisitions for which tax has accrued since January 1, 2023, even if they were made in 2022.
Product key: You must complete this field with the registered product key:
- Key “a” if they are non-reusable containers that contain plastic.
- Code “b” if they are semi-finished plastic products intended to obtain non-reusable containers that contain plastic.
- Code “c” if they are products that contain plastic intended to allow the closure, marketing or presentation of non-reusable containers.
You can register the products together, using the same key, when the rest of the fields to register are also the same. Otherwise, you must register them separately. Date: You must complete this field with the expression of the day, month and year in which the tax corresponding to your intra-community acquisition was accrued. The General Directorate of Taxes has confirmed this criterion in binding consultation V0315-23. This date determines the settlement period in which the tax must be self-assessed in form 592 and must be included within the settlement period to which the record book refers.
Proof: You must complete this field with the number or reference corresponding to the proof of the recorded fact. For these purposes, any type of proof is accepted.
Kilograms: You must complete this field with the amount of plastic contained in the registered products. The amount must be expressed in kilograms with three decimal places, rounded by default, if the fourth decimal figure is less than 5, or rounded by excess, otherwise. This amount will be recorded without a sign.
Kilograms not recycled: You must complete this field with the amount of non-recycled plastic contained in the registered kilograms. The amount must be expressed in kilograms with three decimal places, rounded by default, if the fourth decimal figure is less than 5, or rounded by excess, otherwise. If you do not have the legally required supporting documents, all the kilograms counted must be considered not recycled. This amount will be recorded without a sign.
Tax Regime: You must complete this field with the letter corresponding to the tax regime of the intra-community acquisition at the time in which the tax accrual occurs:
- Letter “a” if it is subject and not exempt, and must be subject to self-assessment in form 592.
- Letter “b” if it is not subject to letter c) of article 73 of Law 7/2022 (paints, inks, lacquers and adhesives), and should not be subject to self-assessment in form 592.
- Letter “c” if it is not subject to letter d) of article 73 of Law 7/2022 (not designed to be delivered together with the merchandise), and should not be subject to self-assessment in form 592.
- Letter “d” if it is exempt according to number 1 of letter a) of article 75 of Law 7/2022 (packaging intended for medicines, health products and others), and should not be subject to self-assessment in form 592.
- Letter “e” if it is exempt according to number 2 of letter a) of article 75 of Law 7/2022 (semi-finished products that are intended to obtain packaging for medicines, health products and others), and should not be subject to self-assessment in the model 592.
- Letter “f” if it is exempt according to number 3 of letter a) of article 75 of Law 7/2022 (products containing plastic that are intended for the closure, marketing or presentation of non-reusable containers for medicines, health products and others ), and should not be subject to self-assessment in form 592.
- Letter “g” if it is exempt in accordance with letter b) of article 75 of Law 7/2022 (non-reusable plastic containers that provide their function in non-reusable containers for medicines, health products and others), and should not be subject to self-assessment in form 592.
- Letter “h” if it is exempt in accordance with letter c) of article 75 of Law 7/2022 (agricultural or livestock use), and should not be subject to self-assessment in form 592. 4
- Letter “i” if it is exempt in accordance with letter d) of article 75 of Law 7/2022 (shipping outside the territory of application of the tax prior to the end of the period to submit self-assessment), and should not be subject to self-assessment in the model 592.
- Letter “j” if it is exempt in accordance with letter e) of article 75 of Law 7/2022 (inadequacy or destruction prior to the end of the period to submit self-assessment), and should not be subject to self-assessment in form 592.
- Letter “k” if it is exempt in accordance with letter f) of article 75 of Law 7/2022 (total weight of non-recycled plastic that does not exceed 5 kilograms in the calendar month), and should not be subject to self-assessment in the model 592.
- Letter “l” if it is exempt according to number 1 of letter g) of article 75 of Law 7/2022 (semi-finished products that are not intended to obtain non-reusable plastic containers), and should not be subject to self-assessment in the model 592.
- Letter “m” if it is exempt in accordance with number 2 of letter g) of article 75 of Law 7/2022 (products containing plastic that are not intended for the closure, marketing or presentation of non-reusable containers), and should not be subject self-assessment in form 592.
Observations: This field is free to complete.
1.2 Fields related to “Recipient or supplier”:
Document type and document number: You must complete this field with the NIF, VAT NIF or NIE of the intra-community supplier. If you do not know the exact data, you have the "other" option identified with code 3, which allows you to enter other data to identify the intra-community supplier.
Company name: You must complete this field with the name or company name of the intra-community supplier.