FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
General issues
Establishments affected by the regulations governing Special Taxes must keep an accounting of the products subject to said taxes, and, where applicable, the raw materials necessary to obtain them, in the terms established in article 50 of the Special Tax Regulations and its development 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 applies from January 1, 2020.
In general, the owners of establishments required to keep accounting through the electronic headquarters of the State Tax Administration Agency must provide the accounting entries corresponding to the movements, operations and processes carried out as of January 1, 2020. .
The owners of the following types of establishments will be required to keep the accounting of Special Taxes through the electronic headquarters of the Tax Agency:
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Factories
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Fiscal deposits
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Fiscal warehouses
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Receiving deposits
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Vinegar factories
Yes. In general, wine producers (wineries) have the status of factory, for the purposes of Special Taxes, and are obliged to keep accounting through the electronic headquarters of the Tax Agency.
However, wine producers whose annual production volume (computing that of all the establishments they own) does not exceed 100,000 liters may be authorized, upon request, by the Management Office, to keep the accounts. of Special Taxes through volume-bound books on paper.
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, artisanal distillers may be authorized, upon request, by the Management Office, to keep the accounting of Special Taxes through page-numbered books on paper.
The accounting must reflect all the processes, movements and stocks of the products subject to Special Taxes and, where applicable, of the raw materials necessary to obtain them, including the differences that become evident during storage, manufacturing or circulation.
Excise Duties accounts can be kept through the Tax Agency’s e-Office in two ways:
- Through the electronic supply of accounting entries, directly, through said headquarters.
- Through the electronic provision of accounting entries, from the computerized accounting system available to the obligated party, if applicable.
The keeping of accounting and the provision of accounting entries from the internal accounting system in computerized support of the obligor requires the prior exercise of this option through the electronic headquarters of the Tax Agency, using the form enabled 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.
The supporting documentation and information related to the movements, products, stocks, processes and operations subject to electronic supply must be available to the inspection and, where appropriate, intervention services, in the establishment itself, as long as the period has not expired. of prescription of the right of the Administration to determine the tax debt through the timely liquidation.