FAQs

The establishments affected by the regulations governing Excise Taxes must keep an account of the products subject to said taxes, and where appropriate, the raw materials necessary to obtain them, in the terms established in Article 50 of the Regulation on Excise Taxes and its implementing regulations.

Accounting must reflect the processes, movements, and existence of products subject to Excise Duties, and where relevant the raw materials used to produce them, including any differences that arise during their storage, manufacture, and/or circulation.

The SILICIE system is applicable as of 1 January 2020.　

In general, the owners of establishments obliged to keep accounts through the Tax Agency's e-Office must provide the account entries corresponding to the movements, operations and processes carried out as from 1 January 2020.　

However, the provision of accounting entries for 2020 may be made within extended periods, in accordance with the first and second transitional provisions of Order HAC/998/2019.

The owners of the following types of establishments are obliged to keep the excise tax accounts through the Tax Agency's electronic office:

• Factories

• Bonded warehouses

• Fiscal warehouses

• Receiving warehouses

• Vinegar factories

Yes.In general, winemakers (wineries) have the status of factories, for the purposes of excise taxes, and are obliged to keep accounts through the Tax Agency's e-Office.

However, wine producers whose annual production volume (taking into account that of all the establishments they own) does not exceed 100,000 litres may be authorised, on request, by the Management Office to keep excise tax accounts in the form of paper-based books.

In general, distillers have the status of factories, for the purposes of excise taxes, and are obliged to keep accounts through the Tax Agency's e-Office.

However, small-scale distillers may be authorised, on request, by the Management Office to keep excise tax accounts using paper-based books.

Accounting must reflect all processes, movements, and inventories of products subject to Excise Duties, and where relevant, the raw materials used to produce them, including any differences that arise during their storage, manufacture, and/or circulation.

Excise Duties accounts can be kept through the Tax Agency’s e-Office in two ways:

1. By providing accounting entries electronically, directly from the e-Office.
2. By providing the accounting entries electronically, from the accounting system in computerised form available to the taxpayer, if any.

Keeping accounts and providing accounting entries from the taxpayer’s internal accounting system in computerised form requires you to first enable this option from the Tax Agency’s e-office, using the form provided for this purpose.

You need not submit the receipt document for entries provided to the Tax Agency when submitting them via the Tax Agency’s e-Office.

Receipt documents and information on movements, products, inventories, processes and operations subject to electronic submission must be available to the inspection and, where appropriate, audit services at the establishment until after the period during which the Administration is entitled to determine the tax debt with the relevant settlement.