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.
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.
In import operations in which circulation is carried out under the protection of a customs document, the customs office where the corresponding customs procedures have been carried out shall be identified.
In export operations, the customs office where the export declaration is submitted will be identified.
7.1 Origen/destino: type of identification document
The type of identification document of the sender (product inputs) or the recipient (product outputs) must be entered according to the following coding:
| Securities | Description |
| 1 | NIF or NIE Spanish |
| 2 | NIF VAT intra-community |
| 3 | Other |
If the recipient/sender of the movement that is the subject of the accounting entry has Spanish NIF or NIE , this will be recorded.
If you do not have NIF Spanish, but you have a NIF VAT assigned by the tax authorities of another Member State of the European Union other than Spain, the number of the NIF VAT of which it is the holder will be entered.
In the case of imports or exports in which it is necessary to identify the customs, the corresponding code will be reflected, in accordance with the coding included in the tables published in the electronic headquarters of the State Agency for Tax Administration for the accounting procedure of Special Taxes.
In other cases, any other number that allows the identification of the recipient/sender will be recorded.
7.2 Origen/destino: identification document number
If the value 1 has been completed in box 7.1, the NIF of the sender or recipient will be entered.
If the value 2 has been entered in box 7.1, the NIF VAT assigned to the sender or recipient by any Member State other than Spain will be indicated.
If the value 3 has been entered in box 7.1, any other number that allows the identification of the sender or recipient shall be indicated.
7.3 Origen/destino: name company name
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.
7.4 Origen/destino: CAE SEED NO.
It will be completed in those movements in which, depending on the type of movement and tax regime, in accordance with current regulations, the recipient or the sender must have a CAE or SEED number.
In movements within the internal territorial scope, the number CAE 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.