Accounting entries content

Receipt

Mandatory data group.

6.1 Tipo justificante

Required data.

The document in physical or electronic format that serves as proof and support for the accounting entry will be identified according to the following instructions:

• The opening entry will indicate the document that records the result of the inventory of stock at the establishment or the document that records the result of the stock count performed on the last day of the immediately preceding fiscal year.

• If the movement, operation or process involves the circulation of products or raw materials, the document supporting said circulation must be indicated (electronic administrative document, emergency accompanying document, circulation delivery note, circulation delivery note for sales en route, customs document).

• If the movement covered by the entry is the provisioning of exempt fuel to aircraft, the delivery receipt that serves as proof of the same shall be indicated, in accordance with the provisions of Article 101 of the Special Tax Regulations.

• If the movement subject to the entry is the provisioning of exempt fuel to vessels, the document serving as proof of the same shall be indicated in accordance with the provisions of Article 102 of the Special Tax Regulations.

• If the movement, operation, or process subject to the entry is carried out under the authorization of the managing office or a diligence of the intervention service, the authorization of the managing office or the diligence of the intervention service will be indicated.

• If the accounting entry reflects a difference in storage, the document containing the result of the stock count that shows the difference will be indicated. For these purposes, the document reflecting the results of the count performed by the taxpayer, or the audit report from the auditing service recording the results of the count performed by the Administration, will be considered.

• If the accounting entry reflects a manufacturing, bottling, or packaging operation, the manufacturing or work report, bottling or packaging report, or other document used by the interested party to support the operation shall be indicated.

• If the transaction subject to the accounting entry is an alcohol manufacturing operation, the declaration of work approved by Order EHA/3482/2007 of November 20 will be indicated.

• If the accounting entry refers to several operations or movements supplied in aggregate form in a single entry in accordance with the provisions of section 2 of article 4 of Order HAC/998/2019, the document or support in which the operations subject to supply are identified in aggregate form will be reflected.

• In other operations, movements or processes, the document or support used as proof of the accounting entry will be indicated.

The type of document required will be recorded according to the previous instructions, identified by the corresponding supporting document type code according to the tables published on the Tax Agency's website.

6.2 Número justificante

Required data.

The number assigned to the document that supports the accounting entry will be indicated, according to the following detail:

• Number assigned to the supporting document of the initial stock reflected in the opening entry.

• Electronic Administrative Document (E-DA): Administrative Reference Code (ARC) assigned by the State Tax Administration Agency in the internal or intra-community EMCS (Special Tax Movement Control System).

• Emergency accompanying document: local reference number assigned to the document.

• Circulation delivery note: reference number of the delivery note assigned by the establishment.

• Route sales circulation note: electronic reference code assigned by the State Tax Administration Agency to the delivery note.

• Proof of delivery: number assigned to the delivery vouchers issued to justify the provisioning of aircraft in accordance with the provisions of Article 101 of the RIE (Regulations on Special Taxes).

• Import document: number assigned to the import customs document.

• Authorization of the managing office: authorization number of the managing office.

• Diligence of the intervention service: date or number of the diligence.

• Number assigned to the document that reflects the result of the count performed by the taxpayer.

• Manufacturing or work, packaging or bottling part number or number assigned to the document that supports manufacturing operations.

• Work statement number.

• Number assigned to the supporting document of the operations subject to supply in an aggregated manner.

• Others: Identification and number assigned to other documents or media used as supporting documents for the accounting entry.