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V0077-22 19 January 2022 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · ventas en ruta

It is mandatory to indicate the vehicle registration number in the draft of the delivery note for road sales

A company holding a hydrocarbon tax warehouse asks whether it could link the delivery notes to a digital device (tablet) instead of to the truck's registration number. The DGT responds that the registration number of the vehicle used for transport must be indicated.

The question raised

Question posed: Possibility of linking the delivery notes to a digital device (tablet), instead of linking them to the truck's registration number, and with this option opening the possibility of being able to use the same digital device in different trucks. If affirmative, information to be sent to associate the delivery notes with a specific device.

The DGT's ruling

In accordance with the Excise Duties Regulation and Order HAC/1147/2018, the draft of the delivery note must include the identification of the means of transport. Specifically, the registration number of the vehicle or vessel used for the transport of products distributed through the road sales procedure must be indicated.

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