FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Receiving deposits
The eighth and ninth characters of the CAE of an establishment serve to identify its activity.
In the case of establishments authorized as a reception warehouse, these characters can be OA, OB, OE, OV, OH, OR, OT.
Yes. An establishment authorized as a reception warehouse is required to SILICIE .
An establishment authorized as a receiving warehouse must keep its Excise Tax accounting by electronically supplying the accounting entries through the electronic headquarters of the Tax Agency.
The necessary procedures for compliance with the obligation have been enabled in the electronic headquarters of the Tax Agency, through the SILICIE system.
The regulations provide for two possible ways of maintaining accounting through the electronic headquarters of the Tax Agency:
- Through the electronic supply of accounting entries, directly, through said headquarters, within 24 hours following the completion of the movement, operation or process.
- Through the electronic provision of accounting entries, from the computerized accounting system available to the obligor within a period of more than 24 hours.
The electronic supply of each accounting entry must be made within twenty-four business hours following the moment the movement that is the subject of the entry occurs.
Each accounting entry must refer to a movement.
The registration of each entry in your computerized accounting system must be carried out within twenty-four business hours following the moment the movement that is the subject of the entry occurs.
The electronic supply of each registered accounting entry must be made within a period of 5 business days from the date of registration or from the end of the registration period, if this had not been carried out on time. For supply purposes, the month of August may be considered a non-business month.
Each accounting entry must refer to a movement.
The accounting must reflect the processes, movements and stocks of the products subject to Special Taxes.
In the case of a reception warehouse, receipts under the suspensive regime of products subject to Special Taxes coming from the rest of the European Union must be reflected.
In the case of a receiving warehouse, the receipts under suspensive regime of products subject to excise duties coming from the rest of the European Union must be reflected in the accounting. This receipt determines the accrual of the Tax.
Regarding the operations corresponding to the subsequent distribution with application of a full tax rate in the internal territorial area, it is not necessary for the products received in the reception warehouse to be supplied through the electronic headquarters of the Tax Agency.
These accounting entries may be supplied voluntarily, using for this purpose an accounting entry with the type of movement “Internal exit”.
The owner of a reception warehouse who is also the owner of a fiscal warehouse for distribution in the internal territorial area with application of an exemption or a reduced rate of the products received in the reception warehouse, must keep different and differentiated accounting by each of the aforementioned establishments.
In the accounting of the receiving deposit it must reflect:
- The receipt under a suspensive regime of products subject to excise taxes from the rest of the European Union, through an accounting entry in which the type of movement will be indicated “Entry EU ”.
- Its accounting transfer to the tax warehouse accounting for distribution in the internal territorial area with application of an exemption or a reduced rate, through an accounting entry in which the type of movement will be indicated “Exit art. 12 RIE ”.
The fiscal warehouse accounting must reflect, in addition to the establishment's own movements, and with respect to the products coming from the reception warehouse:
- The accounting transfer of products subject to excise taxes from the receiving warehouse through an accounting entry in which the type of movement will be indicated “Entry art. 12 RIE ”.
- The departures of the products from the accounting transfer of the reception warehouse, carried out in the internal territorial scope with application of an exemption or reduced rate, through an accounting entry in which the type of movement "Internal departure" will be indicated.
The owner of a reception warehouse who is also the holder of an authorization as a user for use in the internal territorial scope with application of an exemption for the products received in the reception warehouse, must keep different and differentiated accounting for each of the aforementioned establishments.
In your accounting as a receiving deposit you must reflect:
- The receipt under suspensive regime of products subject to excise taxes from the rest of the European Union, through an accounting entry in which the type of movement “EU Entry” will be indicated.
- Its accounting transfer to the user's accounting for its use for the purpose that justifies the application of an exemption, through an accounting entry in which the type of movement will be indicated “Exit art. 12 RIE.”
The accounting of the reception warehouse must be carried out through the electronic provision of the accounting entries, through SILICIE .
In your accounting as a user, you must reflect the accounting transfer of the products subject to Special Taxes from your accounting as a receiving deposit, as well as the products subject to Special Taxes used. The keeping of this accounting as a user is not subject to the obligation of electronic supply through SILICIE, unless an option is exercised for this purpose.