Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Account entry
2.1 Número de referencia interno
Conditional data.
If the owner of the establishment chooses to provide the accounting entries from their accounting system in computer format, in accordance with the provisions of Article 6 of Order HAC/998/2019, they must indicate the internal reference number generated when making the accounting entry in said system.
The internal reference number must be unique per establishment.
2.2 Número de asiento previo
Conditional data.
It will be completed in the case of new entries that replace previously cancelled entries.
The entry number assigned by the Tax Agency to the cancelled accounting entry will be indicated at the time of its submission through the electronic site.
2.3 Número de asiento previo de salida (reintroducción)
Conditional data.
It will be completed for accounting entries corresponding to reintroduction operations in the establishment provided for in articles 27 and 38.1 of the Special Tax Regulations.
The entry number assigned by the Tax Agency to the accounting entry by which the export of the products to be reintroduced was recorded from the establishment at the time of their supply will be indicated through the electronic office.