FAQs

The electronic provision of accounting entries and notifications of opening and closing of accounting records through the electronic headquarters of the State Tax Administration Agency may be carried out:

1. By the owner of the establishment obliged to keep the accounts or, where appropriate, by his legal representatives.
2. By those voluntary representatives of the owners of establishments required to keep accounts with powers or faculties to electronically submit declarations and self-assessments on their behalf to the State Tax Administration Agency or to represent them before it, in the terms established at any time by the General Directorate of the State Tax Administration Agency.
3. By persons or entities that have the status of social collaborators in the application of taxes, in accordance with the provisions of article 92 of Law 58/2003, of December 17, General Tax Law.

Identification for the provision of accounting entries and notifications of the opening and closing of accounting records may be carried out using a recognized electronic certificate, which may be associated with the Electronic National Identity Document (DNI-e) or any other recognized electronic certificate that, according to the regulations in force at any given time, is admissible by the State Tax Administration Agency.

Yes.

The provision of accounting entries and notifications of the opening and closing of accounting records on behalf of the owner of the establishment required to maintain accounting records may be carried out by social partners, provided they have administrative recognition to act in electronic administrative procedures on behalf of the owner of the establishment.

The procedures for SILICIE will be linked to social collaboration agreements, including 013 - SOFTWARE SUPPLY COMPANIES FOR SII , without prejudice to the possibility of drawing up a new type of agreement for those companies that have not signed a previous one and wish to act as social collaborators in the area of SILICIE .

Therefore, companies that have already signed the agreement for SII will not have to sign a new agreement, although they will have to collect the specific representation model for SILICIE .

Social collaborators may provide electronically the accounting entries and the opening and closing communications of the accounting on behalf of third parties, provided that they have the administrative recognition to act in administrative procedures electronically on behalf of the owner of the establishment, under the terms established in article 46 of Law 58/2003, of December 17, General Tax Law, and article 79.3 of the General Regulations on actions and procedures for tax management and inspection and for the development of common rules for procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27. 　

Representation may be accredited by any legally valid means. The standardized form approved, where applicable, by the Directorate General of the State Tax Administration Agency may be used to accredit representation in the procedure for the electronic provision of accounting entries and opening and closing communications on behalf of third parties through the electronic headquarters of the State Tax Administration Agency.　

The standardized form for accrediting representation for the procedure for providing accounting entries and opening and closing accounting communications has been approved by Resolution of December 18, 2019, of the General Directorate of the State Tax Administration Agency (BOE, January 8, 2020).

The cl@ve identification system may be used to provide accounting entries and notifications of the opening and closing of accounting records by the owner of the establishment or their representative, provided they are natural persons and the web form provided on the Tax Agency's website is used.

If the electronic message used to supply the accounting entries contains any error, this will be rejected by the Tax Agency and the supply will not be deemed to have been made.

The Tax Agency will return a rejection response message, which will include the reasons for the rejection so that the necessary corrections can be made and the application can be submitted again.

The Tax Agency will return a response message of acceptance as proof of the entry or entries supplied.

The acceptance message will include a secure 16-character verification code, in addition to the date and time of supply, and the number assigned by the State Tax Administration Agency to the accounting entries supplied.