Supply deadlines
Find out the deadlines for providing accounting entries
1. General Rule
In general, if you are the owner of an establishment obliged to SILICIE, you must provide your accounting entries to the Tax Agency within 24 business hours following the moment the movement, operation or process object of the entry.
2. Providing accounting records from your internal accounting system (Art. 6 of Order HAC/998/2019)
If you have a computerized accounting system and have chosen to supply the entries from it, you will be able to register the movement, operation or process in said system, within 24 business hours following the moment it occurs, and supply the data from the accounting entry to the Tax Agency within of five business days.
For these purposes, the supply term shall be calculated from the date on which the entry in the internal accounting system is registered within the term established, the supply term shall be calculated from the end of said term.
You may consider the month of August as unfit for the exclusive purposes of the supply obligation. In this case, the supply of accounting entries with a deadline in August shall be extended until the first working day of September.