Supply deadlines
Find out the deadlines for providing accounting entries
1. General Rule
As a general rule, if you are the owner of an establishment required to comply with SILICIE, you must provide your accounting entries to the Tax Agency within 24 business hours following the time the movement, operation or process that is the subject of the entry occurs.
2. Providing accounting records from your internal accounting system (Art. 6 of Order HAC/998/2019)
If you have a computer-based accounting system and have chosen to provide the entries from it, you can record the movement, operation or process in said system within 24 business hours following the time it occurs, and provide the accounting entry data to the Tax Agency within 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.
