Updated on 24 September 2026
Accounting account setup for A3
Define the operation type, VAT, reverse charge and withholdings that are passed to A3.
The accounting account setup in Ubyquo for A3ECO and A3CON lets you correctly define the operation type, VAT (IVA) treatment, reverse charge and withholdings that will be passed to A3.
Journal entry types in Ubyquo
The journal entry types determine how each operation will be treated for tax and accounting purposes when integrating with A3.
| Type | Description | Accounting details |
|---|---|---|
| 0 | Not supported | For cases such as cash-basis VAT or other unsupported types. No journal entry is generated automatically. |
| 1 | Domestic operation | Normal journal entry, subject to domestic VAT. |
| 2 | Intra-EU acquisitions | Reverse charge. The VAT % must be 0% and the %IVA ISP field is used. Generates accounts 472 and 477. |
| 3 | Intra-EU supplies | VAT-exempt sale. |
| 4 | Reverse charge (Received) | Same as type 2 for received operations. The VAT % must be 0%. |
| 5 | Reverse charge (Issued) | Sale with reverse charge. |
%IVA ISP field
The %IVA ISP field is used only in journal entry types 2, 4 and 5.
This field lets you correctly generate the entries for accounts 472 and 477 in reverse charge operations.
Important: the invoice's VAT must be set to 0%.
General accounting parameters in Ubyquo
Ubyquo's accounting parameters let you pass to A3 the information needed to classify each operation for tax purposes.
| Parameter in Ubyquo | Use | Field in A3 | Notes |
|---|---|---|---|
| Código Operación (Operation code) | Defines the tax operation | Código operación | Essential for tax classification. |
| Código de IVA (VAT code) | Not used with A3 | — | It must be left empty. |
| Código de Retención (Withholding code) | Defines the tax return | Impresos oficiales (Official forms) | Determines which tax form will be used. |
| AUX 04-10 | Auxiliary fields | Variables | How they are used depends on the specific ERP integration. |
Code mapping between Ubyquo and A3ECO/A3CON
Operation code in A3
The available operation codes depend on whether it is a received invoice or an issued invoice.
| Code | Operation |
|---|---|
| 1 | Domestic operations |
| 3 | Intra-EU acquisitions of goods |
| 4 | Reverse charge |
| 7 | Non-deductible VAT |
| 8 | Intra-EU acquisitions of services |
| Code | Operation |
|---|---|
| 1 | Domestic operations |
| 3 | Intra-EU supplies |
| 4 | Triangular supplies |
| 6 | Exports |
| 8 | Non-taxable operations |
| 9 | Other deductible exempt operations |
Withholding code and official forms
The Código de Retención is used to determine the tax form in which the withholdings will be reported.
| Code | Withholding type | Tax form |
|---|---|---|
| 01 | Form 347 | 347 |
| 02 | 349 Goods | 349-Bi |
| 03 | 115 Cash income (Rent) | 180-Din |
| 04 | 115 Income in kind (Rent) | 180-Esp |
| 05 | 111 Professionals, cash | 190-G01-Di |
| 06 | 111 Professionals, in kind | 190-G01-Es |
| 07 | 111 Agricultural, cash | 190-H01-Di |
| 08 | 111 Agricultural, in kind | 190-H01-Es |
| 09 | 111 Business flat-rate scheme (módulos), cash | 190-H04-Di |
| 10 | 111 Business flat-rate scheme (módulos), in kind | 190-H04-Es |
| 11 | 349 Services | 349-Ser |
| 12 | 110 Tobacco companies, insurance, LAE (cash) | 110 |
| 13 | 110 Tobacco companies, insurance, LAE (in kind) | 110 |
| 14 | 110 Start of professional activity (cash) | 110 |
| 15 | 110 Start of professional activity (in kind) | 110 |
| 16 | 110 Livestock fattening (cash) | 110 |
| 17 | 110 Livestock fattening (in kind) | 110 |
| 18 | 110 Forestry consideration (cash) | 110 |
| 19 | 110 Forestry consideration (in kind) | 110 |
| 20 | 110 Other income (cash) | 110 |
| 21 | 110 Other income (in kind) | 110 |
| 22 | 123 Intellectual property (cash) | 123 |
| 23 | 123 Intellectual property (in kind) | 123 |
| 24 | 123 Industrial property (cash) | 123 |
| 25 | 123 Industrial property (in kind) | 123 |
| 26 | 123 Provision of assistance (cash) | 123 |
| 27 | 123 Provision of assistance (in kind) | 123 |
| 28 | 123 Income from leasing real estate (cash) | 123 |
| 29 | 123 Income from leasing real estate (in kind) | 123 |
| 30 | 123 Assignment of exploitation rights (cash) | 123 |
| 31 | 123 Assignment of exploitation rights (in kind) | 123 |
| 32 | 123 Subletting of real estate (cash) | 123 |
| 33 | 123 Subletting of real estate (in kind) | 123 |
| 34 | 123 Income from assignment of exploitation rights (cash) | 123 |
| 35 | 123 Income from assignment of exploitation rights (in kind) | 123 |
| 36 | 123 Other income (cash) | 123 |
| 37 | 123 Other income (in kind) | 123 |
| 38 | 110 Professional activities 15% (cash) | 110 |
| 39 | 110 Professional activities 15% (in kind) | 110 |
Default values
If the account has no codes filled in, the following default values will be used:
| Journal entry type | Transaction | Default tax form |
|---|---|---|
| 0 | — | — |
| 1 | 1 | 347 |
| 2 | 3 | 349 Goods* |
| 3 | 3 | 349 Goods |
| 4 | 4 | 347 |
| 5 | 8 | 347 |
* For journal entry type 2, the default tax form is 349 Goods, according to the setup described above.