FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
How to correct errors in supplied seats
In the electronic headquarters of the Tax Agency, for the procedure SILICIE , there is the option of Consultation and Management of Entries . In said Entry Query and Management there is a column whose header is Entry Status where Active or Canceled is indicated.
In these cases, the registration entry in the status of “Active” must have the information field 2.2 Previous Entry Number completed with the Entry Number assigned by the Tax Agency of the canceled registration entry that it replaces.
No. Once an accounting entry has been supplied to the electronic headquarters of the Tax Agency through the procedure SILICIE and the CSV and Entry Number assigned by the Agency has been obtained Taxation of the accounting entry supplied, there is no option to modify any of the information fields that make up the supply.
The procedure provided for correcting errors in entries already supplied is the cancellation of the entry supplied with incorrect data and the subsequent presentation of a new entry with the corrected data.
- Cancellation of accounting entry
- Presentation of a new accounting entry with the correct data (replaces the canceled entry)
As of January 1, 2024, only the cancellation of accounting entries whose movement date corresponds to the current calendar year and the previous calendar year will be allowed.
Likewise, only the presentation of accounting entries, new or replacing a canceled entry, whose movement date corresponds to the current calendar year and the previous calendar year, will be admitted.
During the year 2024, only the cancellation and supply of seats whose movement date corresponds to the years 2023 and 2024 will be admitted.
The procedure provided for correcting errors in entries already supplied is the cancellation of the entry supplied with incorrect data and the subsequent presentation of a new entry with the corrected data.
To cancel a seat, you can access the seat query through the electronic office.
You can cancel an accounting entry by selecting it directly in the electronic headquarters of the Tax Agency or by importing files.
The information you must fill in:
Seat number: The number assigned to the accounting entry subject to cancellation will be indicated by the Tax Agency at the time of its provision through the electronic office. (If you directly select the seat you want to cancel, you do not have to fill in this information)
Internal reference number: You must complete this information if you have opted to supply the accounting entries from your internal accounting system. The number assigned, in your internal accounting system, to the cancellation accounting entry will be indicated, not to the entry you wish to cancel.
Accounting record date: The date on which you registered the cancellation entry in your internal accounting system will be indicated.
Reason for cancellation: The corresponding value of those included in the table in section 3.3 of Annex II of Order HAC/998/2019 will be indicated.
Once the accounting entry with the wrong data or with omitted data has been canceled, you can provide the new entry with the correct data.
Below is how you must complete the following fields:
- Transaction date: The date on which the movement that is the subject of the accounting entry occurred will be indicated.
- Accounting record date: The date on which the establishment registers in its computer system the new entry that replaces the canceled one will be indicated.
- Previous seat number: It will be completed in the event of registration of new entries that replace previous canceled entries. The entry number assigned by the State Tax Administration Agency to the canceled accounting entry will be indicated at the time of its provision through the electronic headquarters.
The fact that in procedure SILICIE there is no option to modify the accounting entries provided does not imply that the computerized accounting system used cannot allow the modification of the recorded data. , since situations of errors may occur in the recording of the record with respect to the data reflected in the supporting document of the accounting entry that is recorded. In these situations, and provided that the incorrectly recorded accounting entry has not been previously provided to the electronic headquarters of the Tax Agency, only the accounting entry with the corrected data must be provided.