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MYR ASESORES | Impuestos Especiales-Documentos de circulación
1508838
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18 Sep Impuestos Especiales-Documentos de circulación

The Modification of the EMCS INTERNO circulation documents (action Modify in the ARC detail). It is important to emphasize that the change is only allowed for finalized ARCs and that this possible modification can only be made las OO.GG, never the operators. In this sense, the EMCS philosophy remains the same, At the moment when circulation begins, the only possible modification is a change of destination, in the terms provided in the RIE. To accept the modification, the same shipping and receiving validations are applied., that is to say, The modification will give an error if the data is not correct (if the declared quantity does not match the amount received plus the rejected amount, if the shipper is not authorized to ship the product, etc) 

In the intra-community EMCS this possibility has not been opened, since the data is shared by the Member States and no modification is planned in the system

Source:: Novedades Agencia Tributaria

      

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