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Accounting entries content

Find out about the data and content of the accounting entries that must be provided to the Tax Agency

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Date

3.1 Fecha movimiento

Required data.

The date on which the movement of products or process subject to the accounting takes place, expressed in DD/MM/AAAA format, shall be indicated.

3.2 Fecha de registro contable

Conditional data.

If the owner of the establishment chooses to provide the accounting entries from its accounting system on computer support, in accordance with the provisions of article 6 of this order, the date on which the entry is recorded in said system will be indicated.