For each transaction the file carries data such as the date, the description and the amount, plus the account balances. kontora imports norma 43 files, discards duplicate transactions and suggests a match between each one and its invoice or expense for bank reconciliation.
In practice, you download it from your business online banking, in the statements or file download section, choosing the cuaderno 43 or AEB 43 format and the date range. The easy way is to download it as often as you reconcile, for example monthly, and always for complete periods.
The classic mistake is downloading the statement as a PDF or a spreadsheet and assuming it is the same thing: accounting software cannot read the PDF, and spreadsheet columns change from bank to bank. Another slip is importing overlapping periods and duplicating transactions, which happens a lot when it is done by hand. Some digital banks do not offer this format; in that case you have to export in another format and check more carefully.
Norma 43 is just the means of transport: what matters is what comes next, the bank reconciliation and the journal entries it produces.
Guides that use this term
- Choosing accounting software as an autónomo in Spain: Verifactu, the free AEAT app and eight criteria to get it right
- The accounting of an online shop, from the sale to the bank
- The AEAT free invoicing app: when it is enough and when it is not
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