Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Receipt
Conditional data group.
6.1 Tipo justificante
The type of document or support used as proof of the accounting entry will be indicated.
In the event that the accounted operation involves a circulation of products subject to Special Taxes, the Circulation Document that covers said circulation will be indicated.
In the event that the circulation of products does not occur in the operation that is the subject of the accounting entry, the document, the supporting document 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 provided in aggregate 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 accompanying document
- Circulation note
- Circulation Note for Route Sales
- Proof of Delivery
- DUA Import
- Authorization of the Management Office
- Diligence of the Intervention service
- Part of Manufacturing or Work
- Statement of Work
- Others: Any other document or support of the accounting entry
6.2 Número justificante
The number assigned to the receipt 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 note: Reference number of the circulation note assigned by the establishment
- Circulation note Sales Route: Electronic reference code assigned by the State Tax Administration Agency to the draft Circulation Note
- Proof of Delivery: Number assigned to delivery receipts issued to justify provisioning of aircraft in accordance with the provisions of article 101 of RIE
- DUA Import- MRN assigned to Import DUA
- Authorization of the Management Office: Authorization number of the Management Office
- Date of Intervention Service Diligence
- Manufacturing or Job Part Number
- Declaration of Work Number
- Others: Identification of the document or support of the accounting entry