{"id":4329,"date":"2023-10-06T08:49:06","date_gmt":"2023-10-06T08:49:06","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4329"},"modified":"2026-04-24T23:30:08","modified_gmt":"2026-04-24T21:30:08","slug":"primary-docs-guide","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/primary-docs-guide\/","title":{"rendered":"Gu\u00eda completa de tr\u00e1mites iniciales para la creaci\u00f3n de empresas"},"content":{"rendered":"
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\u00bfQu\u00e9 es un documento primario?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Primary documents are the foundation of any accounting system. They serve as a record of each economic transaction and include documents such as contracts, invoices, bills of lading, certificates of completed works, and others. These documents confirm the fact of transactions and serve as the basis for all subsequent accounting entries and reports.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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La importancia de la precisi\u00f3n y la exactitud<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Accuracy and precision in preparing primary documents are essential for ensuring legality, transparency, and efficiency in business management. Errors or oversights can lead to financial and legal issues.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Bases de registro para no contribuyentes del IVA (impuesto sobre el volumen de negocios)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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If you are not a VAT payer, the primary focus when preparing documents should be on the content of the transaction, the period in which it was made, and its key parameters — quantity, price, and total amount. When dealing with companies, additional information will be required, including data about your and the client’s company, as well as the document number. In other words, taking any primary document from such a company, it should be clear what happened, what goods or services were sold, when it happened, who was involved in the transaction, and the volume, amount, and cost of the deal.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Requisitos para los sujetos pasivos del IVA (impuesto sobre el volumen de negocios)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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In addition to the requirements mentioned in the previous paragraph, VAT payers must consider additional requirements such as the invoice issue date, addresses of the parties involved, VAT registration number of the payer, price excluding VAT, VAT amount, total transaction amount in euros, tax rate, and the date of service provision or goods delivery if it differs from the invoice issue date. This level of detail is necessary for accurate and correct tax accounting.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Excepciones<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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There are transactions for which simplified documentation is permissible. For instance, when selling transport tickets or using vending machines for goods and services. In these cases, it’s necessary to state the date, VAT payer’s information, description of the goods or services, as well as the amounts with and without VAT. You can read more about this in this article<\/a>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Documentos e informes especializados<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Various situations require different types of documents. For example, there are reports for travel expenses, operational expenses, and route sheets. Each of these has its own structure and requirements for preparation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Consejos pr\u00e1cticos<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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To avoid issues related to the preparation of primary documents, you can consider the following tips:<\/span><\/p>

  • Planning: Develop a system for recording and preparing documents in advance.<\/span><\/li>
  • Accuracy: Pay close attention to details; every number and word matters.<\/span><\/li>
  • Compliance with Legislation: Regularly update your knowledge of the legal framework to meet all the requirements.<\/span><\/li><\/ul>

    It is also worth noting that using an invoicing system such as Nola Accounting solves many of these problems, because we already took all primary-document requirements into account when developing our system.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Conclusi\u00f3n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Preparing primary documents is not just a bureaucratic formality but also a tool for managing the finances and resources of a company. Proper documentation will not only help you avoid legal issues but also provide an opportunity to analyze and optimize your company’s business processes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    What is a primary document? Primary documents are the foundation of any accounting system. They serve as a record of each economic transaction and include documents such as contracts, invoices, bills of lading, certificates of completed works, and others. These documents confirm the fact of transactions and serve as the basis for all subsequent accounting […]<\/p>\n","protected":false},"author":2,"featured_media":4335,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-4329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"\n\u041f\u043e\u043b\u043d\u044b\u0439 \u0433\u0430\u0439\u0434 \u043f\u043e \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u044e \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0445 \u0431\u0438\u0437\u043d\u0435\u0441\u043c\u0435\u043d\u043e\u0432 - Accounting Resources<\/title>\n<meta name=\"description\" content=\"\u0420\u0430\u0437\u0431\u0438\u0440\u0430\u0435\u043c \u00ab\u041f\u043e\u043b\u043d\u044b\u0439 \u0433\u0430\u0439\u0434 \u043f\u043e \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u044e \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0445\u2026\u00bb: \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0432\u044b\u0432\u043e\u0434\u044b \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u0438 \u0438 \u0432\u0435\u0434\u0435\u043d\u0438\u044e \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u0434\u043b\u044f\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accres.eu\/es\/primary-docs-guide\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041f\u043e\u043b\u043d\u044b\u0439 \u0433\u0430\u0439\u0434 \u043f\u043e \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u044e \u043f\u0435\u0440\u0432\u0438\u0447\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u043d\u0430\u044e\u0449\u0438\u0445 \u0431\u0438\u0437\u043d\u0435\u0441\u043c\u0435\u043d\u043e\u0432 - 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