Skip to main content

Inventory Accounting: Obligations

Find out about your main accounting obligations as a manufacturer, intra-community purchaser or storekeeper of fluorinated gases

If you are a manufacturer of products subject to the tax, for this activity you are obliged to keep an accounting of the manufactured stocks according to the following:

  1. You must keep records of the stock manufactured in the establishment where you carry out your activity.
  2. If you carry out the activity in several establishments, you must keep accounting records for each establishment without centralized accounting being possible.
  3. In accounting you should not include the raw materials needed to manufacture the stock.
  4. In each settlement period you must record the initial stock corresponding to that period.
  5. This obligation must be fulfilled through the electronic headquarters of the State Tax Administration Agency between the 1st and 20th of the month following the settlement period to which it refers.

If you are an intra-Community purchaser of fluorinated gases, for this activity you are obliged to keep inventory records in accordance with the following:

  1. You must keep accounting records for all your activities.
  2. You are exempt from keeping accounts for settlement periods in which there is no quota to be paid because you do not make intra-community acquisitions.
  3. This obligation must be fulfilled through the electronic headquarters of the State Tax Administration Agency between the 1st and 20th of the month following the settlement period to which it refers.

If you are authorised as a storekeeper of fluorinated gases, for this activity you are obliged to keep stock accounts in accordance with the following:

  1. You must keep records of the stock stored in the establishment where you carry out your activity.
  2. If you carry out the activity in several establishments, you must keep accounting records for each establishment without centralized accounting being possible.
  3. In each settlement period you must record the initial stock corresponding to that period.
  4. Compliance with this obligation must be carried out through the electronic headquarters of the State Tax Administration Agency between the 1st and 20th of the month following the settlement period to which it refers.