Content of the entries in the inventory accounting of the intra-Community purchaser of fluorinated gases
Find out about the content of the fields corresponding to the accounting entries that you must provide
Acquired Stock
If during the settlement period you make intra-community acquisitions of stock, 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 entry.
Concept: You must complete this field with the number “2”. For the purposes of calculating stocks, this concept has a positive sign.
Gas identity: You must complete this field with the code that allows the identification of the stock accounted for in accordance with the TARIC, PCA Codes and types of fluorinated gases and fluorinated gas mixtures table.xlsx
Identity of the product, equipment or device: You must only complete this field if the recorded stock is incorporated into a product, equipment or device with the corresponding code:
- Code “a” if presented in domestic refrigerators and freezers.
- Code “b” if presented in industrial compartments and commercial refrigeration facilities.
- Code “c” if presented in industrial compartments and commercial freezing facilities.
- Code “d” if presented in portable air conditioning equipment.
- Code “e” if it occurs in refrigeration equipment for building air conditioning systems, heat pumps and dehumidifiers.
- Code “f” if presented in air conditioning for passenger vehicles.
- Code “g” if presented in air conditioning for vans, trucks and forklifts.
- Code “h” if presented in air conditioning for caravans, motorhomes and special vehicles.
- Code “i” if it is presented in air conditioning for buses or coaches.
- Code “j” if presented in aerosols with a total capacity equal to or less than 250 milliliters.
- Code “k” if presented in aerosols with a total capacity equal to or less than 500 milliliters and greater than 250 milliliters.
- Code “l” if it is presented in aerosols with a total capacity greater than 500 milliliters and equal to or less than 1,000 milliliters.
- Code “m” if presented in isolated doors and gates.
- Code “n” if presented in sealing foam.
- Code “ñ” if presented in extruded polystyrene for insulation.
- Code “o” if presented on panels for cold rooms and freezers.
- Code “p” if it occurs in milk cooling tanks, indirect refrigeration systems.
- Code “q” if presented in milk cooling tanks, direct expansion system.
- Code “r” if it is presented in any other product, equipment or device other than those indicated above.
Date: You must complete this field with the expression of the day, month and year corresponding to the event recorded. The recorded date must be included within the settlement period to which the accounting refers.
Gas quantity: You must complete this field with the amount of stock recorded. The amount must be expressed in kilograms with three decimal places, rounded by default, if the fourth decimal figure is less than 5, or rounded by excess, otherwise. This amount will be counted without a sign.
Global warming potential : You must complete this field with the global warming potential corresponding to the stock recorded in accordance with the table TARIC Codes, GWP and types of fluorinated gases and mixtures of fluorinated gases.xlsx
You must express the global warming potential to two decimal places, rounded down or rounded up, depending on whether or not the third decimal figure is less than 5.
Tax Regime: You must complete this field with the corresponding code:
- Code “a” if subject and not exempt.
- Code “b” if it is not subject because the GWP is equal to or less than 150 in accordance with section SEVEN 1a) of article 5 of Law 16/2013, of October 29.
- Code “e” if it is subject to and exempt from chemical transformation in accordance with section EIGHT 1a) of article 5 of Law 16/2013, of October 29.
- Code “f” if it is subject to and exempt from destruction in accordance with section EIGHT 1b) of article 5 of Law 16/2013, of October 29.
- Code “g” if it is subject to and exempt from military equipment in accordance with section EIGHT 1c) of article 5 of Law 16/2013, of October 29.
- Code “h” if it is subject to and exempt for shipment outside the territory of application of the tax in accordance with section EIGHT 1d) of article 5 of Law 16/2013, of October 29.
- Code “i” if it is subject and exempt for international navigation in accordance with section EIGHT 1f) of article 5 of Law 16/2013, of October 29.
- Code “k” if it is subject to and exempt from electrical systems in accordance with section NINETEEN of article 5 of Law 16/2013, of October 29.
- Code “l” if it is subject to and exempt for pharmaceutical ingredients in accordance with section TWENTY of article 5 of Law 16/2013, of October 29.
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 supplier. If you do not know the exact data, you have the "other" option identified with code 3, which allows you to enter other data to identify the supplier.
Company name: You must complete this field with the name or company name of the supplier.