Contents of the manufacturer's inventory accounting entries

Delivery or provision of stock

If during the settlement period you deliver or make available the recorded 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 seat.

Concept: You must fill in this field with the number “3”. For the purposes of calculating stocks, this concept has a negative sign.

Gas Identity: This field must be filled in with the code that allows the identification of the stock accounted for according to the table TARIC codes, PCA and types of fluorinated gases and mixtures of fluorinated gases.xlsx

Identity of the product, equipment or device: This field must only be completed if the recorded stock is presented incorporated in a product, equipment or device with the corresponding code:

• Code “a” if present in domestic refrigerators and freezers.
• Code “b” if present in industrial compartments and commercial refrigeration installations.
• Code “c” if present in industrial compartments and commercial freezing facilities.
• Code “d” if present in portable air conditioning equipment.
• Code “e” if present in refrigeration equipment for building air conditioning systems, heat pumps and dehumidifiers.
• Code “f” if present in air conditioning for passenger vehicles.
• Code “g” if present on air conditioning for vans, trucks and forklifts.
• Code “h” if it is present in air conditioning for caravans, motorhomes and special vehicles.
• Code “i” if present on 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 presented in aerosols with a total capacity greater than 500 milliliters and equal to or less than 1,000 milliliters.
• Code “m” if it occurs on 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 present in milk cooling tanks, indirect cooling systems.
• Code “q” if present in milk cooling tanks, direct expansion system.
• Code “r” if it appears on 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 recorded event. The accounting date must be included within the settlement period to which the accounting refers.

Gas quantity: You must fill in this field with the amount of stock recorded. The quantity must be expressed in kilograms with three decimal places, rounded down if the fourth decimal place is less than 5, or rounded up otherwise. This amount will be counted without a sign.

Global warming potential : This field must be completed with the atmospheric warming potential corresponding to the existence accounted for according to the table TARIC codes, GWP and types of fluorinated gases and mixtures of fluorinated gases.xlsx

The global warming potential must be expressed with two decimal places, rounded down or up, depending on whether the third decimal place is less than 5 or not.

Tax Regime: You must fill in this field with the corresponding code:

• Code “a” if it is subject and not exempt.
• Code “b” if it is not subject because the PCA is equal to or less than 150 according to section SEVEN 1a) of article 5 of Law 16/2013, of October 29.
• Code “c” if it is not subject to shipment outside the territory of application of the tax in accordance with section SEVEN 1b) of article 5 of Law 16/2013, of October 29.
• Code “e” if it is subject and exempt by 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 28.
• Code “i” if it is subject to and exempt from international navigation in accordance with section EIGHT 1f) of article 5 of Law 16/2013, of October 29.
• Code “j” if the deferral regime in accrual is applicable in accordance with section NINE 4 of article 5 of Law 16/2013, of October 29.
• Code “k” if it is subject and exempt by electrical systems in accordance with section NINETEEN of article 5 of Law 16/2013, of October 29.
• Code “l” if it is subject 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 recipient of the delivery or making available. If you do not know the exact data, you have the "other" option identified with code 3 that allows you to enter other data to identify the recipient of the delivery or provision.

Company name: This field must be filled in with the name or company name of the recipient of the delivery or provision.