Frequently asked questions regarding stock accounting/bookkeeping
Learn the answers to questions related to accounting/stock record book
In the registry of intra-community acquisitions, the supporting document field must be completed indicating "the number or reference corresponding to the supporting document of the recorded fact." For these purposes, any type of proof is accepted.
If the same receipt is used for different intra-community acquisitions, the number or reference of the receipt can be taken into account when registering each of the intra-community acquisitions as long as the receipt sufficiently accredits the amount of non-recycled plastic contained in each of them.
The Accounting statements/Stock Record Book can be corrected in the Electronic Office, once they have been presented, through the following actions:
- Cancellation of declaration: the declaration is canceled to recreate a new declaration supplying all the entries.
- Roll back to draft: allows you to return the return to Draft status, allowing you to cancel incorrect entries, provide new entries and resubmit the return.
Both functions can only be carried out before the end of the deadline for submitting the declaration. Once this period has ended, you must go to your managing office to carry out these functions if they deem it appropriate.
Given that Order HFP/1314/2022 establishes a transitional period for the presentation of the declarations for the first half of 2023, which ends on July 31, it is considered that these actions can be carried out in the accounting declarations/stock record book. submitted up to that date.
If the corrective shipping invoice documents a lower 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 observations, the number or reference of the corrective shipping invoice must be indicated.
If the corrective shipping invoice documents the return of part of the merchandise previously sent, 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 this case, the subsequent return of merchandise must be registered and self-liquidated as an AIB in accordance with the criteria resulting from the consultation of DGT V0076-23.