Contents of the entries in the inventory ledger

Intra-community acquisition

If you make intra-community acquisitions of stock during the settlement period, 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 seat.

Concept: You must fill in this field with the number “1”. You must register intra-community acquisitions for which tax has been accrued since January 1, 2023, even if they were made in 2022.

Product key: You must fill in this field with the registered product key:

• Key “a” if they are non-reusable containers that contain plastic.
• Key “b” if they are semi-finished plastic products intended to obtain non-reusable containers containing plastic.
• Key “c” if they are products containing 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 be registered are also the same. Otherwise, you must register them separately. Date: You must complete this field with 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 registration book refers.

Justification: You must complete this field with the number or reference corresponding to the proof of the recorded event. For these purposes, any type of proof is accepted.

Kilograms: This field must be filled in with the amount of plastic contained in the registered products. The quantity must be expressed in kilograms with three decimal places, rounded down if the fourth decimal place is less than 5, or rounded up otherwise. This amount will be recorded without a sign.

Kilograms not recycled: This field must be filled in with the amount of non-recycled plastic contained in the registered kilograms. The quantity must be expressed in kilograms with three decimal places, rounded down if the fourth decimal place is less than 5, or rounded up otherwise. If you do not have the legally required supporting documents, all the counted kilograms must be considered as non-recycled. This amount will be recorded without a sign.

Tax Regime: This field must be filled in with the letter corresponding to the tax regime of the intra-community acquisition at the time when the tax accrual occurs:

• Letter “a” if it is subject to tax and not exempt, and must be self-assessed in form 592.
• Letter “b” if it is not subject to tax in accordance with 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 goods), 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 for medicines, health products and others), and should not be subject to self-assessment in form 592.
• Letter “e” if it is exempt in accordance with number 2 of letter a) of article 75 of Law 7/2022 (semi-finished products used to obtain packaging for medicines, health products and others), and should not be subject to self-assessment in form 592.
• Letter “f” if it is exempt in accordance with 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 according to letter b) of article 75 of Law 7/2022 (non-reusable plastic containers that serve their function in non-reusable containers for medicines, medical products and others), and should not be subject to self-assessment in form 592.
• Letter “h” if it is exempt according to 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 deadline for filing self-assessment), and should not be subject to self-assessment in form 592.
• Letter “j” if it is exempt according to letter e) of article 75 of Law 7/2022 (inadequacy or destruction prior to the end of the deadline for filing self-assessment), and should not be subject to self-assessment in form 592.
• Letter “k” if it is exempt according to 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 form 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 form 592.
• Letter “m” if it is exempt according to 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 to self-assessment in form 592.

Observations: This field is free to fill out.

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 that allows you to enter other data for the identification of the intra-community supplier.

Company name: This field must be filled in with the name or company name of the intra-community supplier.