Correction of errors in accounting entries provided

Correction of errors in accounting entries submitted through the Tax Agency's electronic office in version SILICIE 2.0 (Fiscal years starting on or after January 1, 2025)

The established procedure for correcting errors in accounting entries submitted through the Tax Agency's online site consists of canceling entries submitted with incorrect data and submitting new entries with the correct data.

It is only possible to cancel and supply accounting entries for financial years that have not been closed.

To cancel an accounting entry submitted through the Tax Agency's online office, you must submit an electronic accounting entry cancellation message. To do this, you can access the "View and Manage Entries" section, select the incorrect entry, and cancel it.

If you want to correct errors affecting accounting entries from closed fiscal years, you must follow the procedure below:

General rule:

If errors attributable to closed financial years result in an adjustment to accounting stock, an accounting entry will be provided correcting the stock balance, indicating the transaction date as the date at which the need for the adjustment was verified.

This adjusting entry will show one of the following two types of movements:

• Positive adjustments for movements from previous years.

• Negative adjustments for movements from previous years.

Special rule:

In justified cases, the Regional Customs Office corresponding to the Autonomous Community in which the establishment is located may authorize the reopening of an already closed accounting year and the cancellation and provision of accounting entries corresponding to it for a maximum period of 5 business days.