FAQs

To record the movements and operations in SILICIE a correct identification of the products that are the subject of the accounting entries is necessary.

For accounting purposes, products and raw materials will be identified by the set of information fields defined in section II of the Annex to Order HAC/998/2019:

• 9.1 Tax heading.
• 9.2 Heading code.
• 9.3 CN Code.
• 9.4 Key.
• 9.7 Description.
• 9.8 Reference.

Once a product has been identified, all accounting entries relating to operations, movements and processes that affect that product must reflect the same product identification in each and every one of the fields indicated above.

If any of the identification fields assigned to the product are modified, the change must be reported by means of an accounting entry in which the entry/exit movement types can be used due to code change.

No. The product identification, at the SILICIE level, consists of the heading data, heading code, key, NC code, description and reference.

In order for the accounting information to be consistent, in all accounting entries that affect a product, the identification of the same must be carried out by completing the same data regarding the heading, heading code, key, NC code, description and reference.

The product description field must be completed in all accounting entries to identify the product that is the subject of the accounting entry.

The description of the products subject to the accounting entry will be indicated, which may be the commercial description or another description that sufficiently identifies the product.

The description must be unique for each product and sufficient to accurately identify the product.

In accordance with the provisions of the Annex to Order HAC 998/2019, the fields of the accounting entry for the tax heading and heading code must be completed when the products subject to the accounting entry are included in the objective scope of the Special Manufacturing Taxes.

In accordance with the provisions of the Annex to Order HAC 998/2019, the KEY accounting entry field must be completed when the products subject to the accounting entry are included in the key tables published on the electronic headquarters of the Tax Agency.

As a general rule, for these purposes, the table of product keys provided for the Special Tax in whose objective scope the product for whose manufacture or storage the interested party is authorized will be taken into account.

The tax heading and heading code corresponding to the product that is the subject of the accounting entry will be reflected, depending on the Tax in whose objective scope the product is included (Tax on Wine and Fermented Beverages, Tax on Beer, Tax on Intermediate Products, Tax on Alcohol and Derived Beverages).

The key data provided in the “product key tables” of the Tax in whose objective scope the product to be manufactured is included must be completed, taking into account the intended destination for the product subject to the entry at the time of its receipt.

If it is subsequently used to manufacture a product included in the objective scope of another Tax, the key data must be modified by associating the product with the new manufacturing process. This adjustment entry can be made with the type of exit/entry movement by code change.

Yes, starting January 1, 2025, the "reference" information field is mandatory.

The product reference number or code assigned by the establishment to the products subject to the accounting entry will be indicated.

When a reference is assigned to a specific product, the same reference must be used in all accounting entries affecting that product.