Informative Note SIANE system

On 1 July 2019, the Tax Agency implemented the new system to manage documents used in the field of products subject to Excise Taxes, in relation to the following procedures:

• En route sales procedure (Article 27 of the Excise Taxes Regulation)
• Aircraft refuelling (Article 101 of the Excise Taxes Regulation)
• Boat refuelling (Article 102 of the Excise Taxes Regulation)

The Tax Agency's e-office has specific access where you can obtain information on this system and comply with the tax obligations relating to these procedures, through the INTEGRATED SYSTEM FOR SUBMISSIONS AND DELIVERY NOTES (SIANE).

Information to be submitted to the Tax Agency from 1 July 2019

The new procedures for the management and control of these operations shall apply from 1 July 2019 for shipments and refuelling carried out from that date.

The information to be submitted to the Tax Agency corresponding to the procedures indicated may be submitted via the SIANE portal, and in your internal EMCS case (version 2), which has been available at the Tax Agency's E-Office since June 2019.

However, in order to facilitate compliance with its obligations to the establishments affected by the new management systems, and to the technical impossibility of implementing the necessary modifications in the computer systems by a large number of operators, together with the need to have a sufficient test period to ensure the correct functioning of the tests, until 30 September 2019, the presentation of the information to the Tax Agency through the systems in force before 1 July 2019.

Consequently, until 30 September 2019, the Tax Agency may continue to be presented with the information corresponding to supplies and provisioning made from 1 July through the models:

Form 511. Monthly list of product delivery notes on a reduced accrued tax rate, issued by en route sales procedures.

Form 540. Exempt provisions -aircraft. Sales en route

Form 541. Exempt provisions -boats. Sales en route

Form 542. Exempt provisions. Dirigibles

Form 543. Exempt provisions. Boat and dredging operations

From 1 October 2019 only the information corresponding to these procedures will be submitted through the SIANE System, and, if applicable, the internal EMCS (version 2).