Accounting entries content
Find out about the data and content of the accounting entries that must be provided to the Tax Agency
Origin-destination
Conditional data group.
This group of data will be completed when the movement that is the subject of the accounting entry involves an entry or exit of products from the establishment.
Notwithstanding the foregoing, it will not be necessary to complete this group of data when the accounting entry refers to:
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Several movements supplied in aggregate form in a single entry under the assumptions established in Order HAC/998/2019.
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Products leaving the establishment as a result of a retail sale in which the full tax rate is due.
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Product shipments to which the route sales procedure provided for in Article 27 of the Excise Tax Regulations applies.
7.1 Origen/destino: type of identification document
Required data.
The type of identification document of the sender (product entries) or the recipient (product exits) must be recorded according to the following coding:
| Securities | Description |
| 1 | NIF or NIE Spanish |
| 2 | NIFVATintra-community |
| 3 | Other |
| 4 | Customs |
7.2 Origen/destino: identification document number
Required data.
If the recipient/sender of the transaction subject to the accounting entry has a Spanish NIF or NIE, this will be recorded.
If the recipient/sender of the transaction subject to the accounting entry does not have a Spanish NIF or NIE, but has a VAT NIF assigned by the tax authorities of another European Union Member State other than Spain, the VAT NIF number they hold will be entered.
In import/export transactions where the movement is carried out under a customs document, the customs office where the corresponding customs procedures were carried out will be identified according to the customs identification codes provided in the tables published on the Tax Agency's website.
In other cases, any other number that allows the identification of the recipient/sender will be recorded.
7.3 Origen/destino: name company name
Required data.
The name or company name of the recipient of the movement (products leaving the establishment) or the sender (products entering the establishment) must be indicated.
In the case of individuals, this field will be completed using the format LAST NAME 1/LAST NAME 2/FIRST NAME.
7.4 Origen/destino: CAE (Activity and Establishment Code) / SEED No.
Conditional data.
It must be completed for transactions in which, depending on the type of transaction and tax regime, in accordance with current regulations, the recipient or sender must have a CAE (Activity and Establishment Code) or SEED number.
For movements within the internal territorial scope, the CAE number (Activity and Establishment Code) of the recipient of the movement (products leaving the establishment) or the sender (products entering the establishment) will be indicated, where applicable.
In the case of movements within the non-internal Community territorial area, the SEED number of the recipient of the movement (products leaving the establishment) or the sender (products entering the establishment) must be indicated, where applicable.
7.5 Número de surtidor
Conditional data.
It must be completed by owners of establishments authorized as hydrocarbon retailers who provide their accounting entries through the Tax Agency's electronic office when the transaction subject to the accounting entry involves an exit of product from the establishment.
The number assigned by the company to the pump from which the supply is made will be indicated.
7.6 Lectura del contador
Conditional data.
It must be completed by owners of establishments authorized as hydrocarbon retailers who provide their accounting entries through the Tax Agency's electronic office when the transaction subject to the accounting entry involves an exit of product from the establishment.
The reading from the meter of the reduced-rate diesel pump from which the supply is made will be indicated.
7.7 Identificación de la aeronave
Conditional data.
It must be completed by establishments authorized as aircraft owners using private facilities that provide their accounting entries through the Tax Agency's electronic office, when the transaction subject to the accounting entry corresponds to the use of products received exempt from the Hydrocarbon Tax.
The registration of the aircraft to which the supply is made shall be indicated.