6.1.1.3 Accounting

From 1 January 2020, factories, bonded warehouses, fiscal warehouses, receiving warehouses and vinegar factories, must comply with the obligation to keep accounts for products subject to Excise Taxes through the Tax Agency's e-Office, by means of the electronic supply of accounting entries. (SILICON)

Producers of wine and fermented beverages whose annual production does not exceed 100,000 liters and artisanal distillers may complete the accounting by using numbered books on paper, with prior authorization from the managing office.

Other establishments affected by the special tax regulations must comply with the obligation to keep accounts by using bound books on paper or by using an accounting system on computer media.