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Find answers to the most frequently asked questions and doubts about SILICIE

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General conditions for the supply of account entries

The electronic supply of accounting entries 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 purpose of providing accounting entries may be carried out using a recognised electronic certificate, which may be associated with the Electronic National Identity Document (DNI-e) or any other recognised electronic certificate which, according to the regulations in force at any given time, is admissible by the State Tax Administration Agency.

Yes.

The provision of accounting entries on behalf of the owner of the establishment obliged to keep the accounts may be carried out by social collaborators, provided that they have administrative recognition to act in administrative procedures electronically 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 electronic accounting entries on behalf of third parties, provided that they have 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 Regulation of actions and procedures for tax management and inspection and 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, and the standardized model may be used, which, where applicable, is approved by the General Directorate of the State Tax Administration Agency for the accreditation of representation in the procedure for the electronic supply of accounting entries on behalf of third parties through the electronic headquarters of the State Tax Administration Agency.　

The standard model to accredit representation for the procedure for supplying accounting entries 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 PIN identification system may be used to provide accounting entries by the owner of the establishment or his representative, provided that they are natural persons and the web form provided in the electronic headquarters of the Tax Agency 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.