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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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Receipt

Conditional data group.

6.1 Tipo justificante

The type of document or medium used as proof of the accounting entry will be indicated.

In the event that the recorded operation involves the circulation of products subject to Special Taxes, the Circulation Document that covers said circulation will be indicated.

If the transaction that is the subject of the accounting entry does not involve the circulation of products, the document, receipt or support for the accounting entry will be indicated.

It will not be necessary to complete this group of data when the accounting entry refers to several movements supplied in an aggregated manner in a single entry in the cases established in this order.

The type of document will be recorded according to the following options:

  • Electronic Administrative Document (E-DA)
  • Emergency support document
  • Circulation Delivery Note
  • Circulation Delivery Note Sales on the road
  • Proof of Delivery
  • DUA Import
  • Authorization of the Managing Office
  • Diligence of the Intervention service
  • Manufacturing or Work Part
  • Statement of Work
  • Others: Any other document or support for accounting annotation

6.2 Número justificante

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

  • Electronic Administrative Document (E-DA): Administrative Reference Code (ARC) assigned by the State Tax Administration Agency in the internal or intra-community EMCS system
  • Emergency accompanying document: Local reference number assigned to the document
  • Circulation delivery note: Reference number of the circulation note assigned by the establishment
  • Sales Circulation Delivery Note Route: Electronic reference code assigned by the State Tax Administration Agency to the draft of the Circulation Delivery Note
  • Proof of Delivery: Number assigned to delivery vouchers issued to justify the provisioning of aircraft in accordance with the provisions of article 101 of RIE
  • DUA Import- MRN assigned to Import DUA
  • Authorization of the Managing Office: Authorization number of the Managing Office
  • Date of the Intervention Service Diligence
  • Manufacturing or Work Part Number
  • Declaration of Work Number
  • Others: Identification of the document or support of the accounting entry