Stock accounting: Obligations
Find out about your main accounting obligations as a manufacturer, intra-community purchaser or storer 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 stocks manufactured in accordance with the following:
- You must keep an accounting for the stocks manufactured in the establishment where you carry out the activity.
- If you carry out the activity in several establishments, you must keep accounting for each establishment without allowing centralized keeping.
- In accounting you should not include the raw materials necessary for the manufacturing of stocks.
- In each settlement period you must account for the initial stocks corresponding to said period.
- 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.
If you are an intra-Community purchaser of fluorinated gases, for this activity you are obliged to keep an accounting of the stocks in accordance with the following:
- You must keep an accounting for all your activity.
- You are exempt from keeping accounting for the settlement periods in which there is no fee payable due to not making intra-community acquisitions.
- 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.
If you are authorized as a warehouseman of fluorinated gases, for this activity you are obliged to keep an accounting of the stocks in accordance with the following:
- You must keep an accounting of the stocks stored in the establishment where you carry out the activity.
- If you carry out the activity in several establishments, you must keep accounting for each establishment without allowing centralized keeping.
- In each settlement period you must account for the initial stocks corresponding to said period.
- You must comply with this obligation 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.