Frequently asked questions regarding accounting/stock bookkeeping
Learn the answers to questions related to accounting/stock ledger
In the register of intra-Community acquisitions, the supporting document field must be completed indicating "the number or reference corresponding to the supporting document of the registered fact". For these purposes, any type of proof is accepted.
If the same receipt is used for different intra-Community acquisitions, the receipt number or reference may be taken into account when recording each of the intra-Community acquisitions, provided that the receipt sufficiently proves the quantity of non-recycled plastic contained in each of them.
Accounting/Stock Book registration statements can be corrected in the Electronic Office, once they have been submitted, by means of the following actions:
- Cancellation of the declaration: the declaration is cancelled to recreate a new declaration supplying all the entries.
- Revert to draft: allows the declaration to be returned to Draft status, allowing incorrect entries to be cancelled, new entries to be provided and the declaration to be submitted again.
Both functions can only be performed before the end of the deadline for submitting the declaration. Once this period has ended, you must go to your managing office so that they can carry out these functions if they consider it appropriate.
Since Order HFP/1314/2022 establishes a transitional period for the submission of declarations for the first half of 2023, which ends on July 31, it is considered that these actions can be carried out on the accounting/stock register declarations submitted up to that date.
If the corrective invoice for the shipment documents a smaller shipment, the kilos actually shipped (and deducted in 592) must be recorded, indicating as proof the number or reference of the invoice that documents the shipment. In the comments, the number or reference of the corrective invoice for the shipment must be indicated.
If the corrective invoice for the shipment documents the return of part of the merchandise previously sent, the kilos actually sent (and deducted in 592) must be recorded, indicating as proof the number or reference of the invoice that documents the shipment.
In this case, the subsequent return of goods must be recorded and self-assessed as an AIB in accordance with the criteria resulting from the DGT consultation V0076-23.