Document Types

How invoices and payments are built

• Each entry in a "Sales" or "Purchases" journal becomes an invoice. The invoice account is the settlement account with the customer/supplier (41…/40…); the invoice lines are the revenue/expense lines, the line amount is the tax base, and VAT sits only in the line's tax information.
• Indicator D means the line increases the receivable (sales) or the payable (purchases); C means it reduces it, e.g. a credit note. Section totals are the bases summed by indicator, without VAT.
• The invoice number and date must be as written on the document — the NRA matches supplier and customer invoices by them. For purchases, map the "Invoice Number (as printed)" and "Document Date" columns; without them the accounting entry number and the posting date are written. The document date is also the tax point date; the posting date decides the period.
• Protocols (intra-EU acquisitions, services under Art. 82 VAT Act, self-assessment) are type 09, customs declarations 07, the sales report 81, and a debit note is 02 even when titled "invoice". Set the type with the "Document Type" column.
• Invoices for directly expensed costs and for fixed assets may use product code 0; stocked products map to a CN8-2026 code and services to 00000000.
• Payments are only real settlements with counterparties. Transfers between own accounts, cash withdrawals and deposits, currency exchange and advances to accountable persons are not submitted. D is money in, C is money out.

Source: NRA Questions and Answers, version 2 — III.5, III.6 (S.I.4, S.I.30, S.I.46, S.I.47), III.7, IV.2.5; Appendix 3, items IV.6–IV.7.