FAQs

Establishments affected by the regulations governing Special Taxes must keep records of the products subject to said taxes and, where applicable, the raw materials necessary to obtain them, in accordance with the terms established in article 50 of the Regulations on Special 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 applies from 1 January 2020.　

As a general rule, the owners of establishments required to keep accounting records through the electronic headquarters of the State Tax Administration Agency must provide the accounting entries corresponding to the movements, operations and processes carried out from January 1, 2020.

The owners of the following types of establishments will be required to keep accounts for Special Taxes through the electronic headquarters of the Tax Agency:

• Factories

• Tax warehouses

• Bonded warehouses

• Receiving depots

• Vinegar factories

Yes. In general, wine producers (wineries) have the status of factories for the purposes of Special Taxes, and are required to keep accounts through the electronic headquarters of the Tax Agency.

However, wine producers whose annual production volume (including that of all the establishments they own) does not exceed 100,000 litres may be authorised, upon request, by the Management Office to keep accounts for Special Taxes using foliated 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 accounts of Special Taxes using foliated books on paper.

The accounting records must reflect all processes, movements and stocks of the products subject to Special Taxes and, where applicable, the raw materials necessary to obtain them, including any differences that may arise during storage, manufacturing or circulation.

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

1. By electronically supplying the accounting entries directly through said headquarters.
2. By electronically supplying accounting entries, from the computerized accounting system available, where applicable, to the obligated party.

The maintenance of accounting records and the provision of accounting entries from the taxpayer's internal accounting system on computer support requires the prior exercise of this option through the electronic headquarters of the Tax Agency, 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.

The supporting documentation and information relating to the movements, products, stocks, processes and operations subject to electronic supply must be available to the inspection services and, where appropriate, to the intervention services, in the establishment itself, as long as the limitation period for the Administration's right to determine the tax debt through the appropriate settlement has not expired.