FAQs

The eighth and ninth characters of the CAE of an establishment are used to identify its activity.

In the case of establishments authorized as receiving warehouses, these characters may be OA, OB, OE, OV, OH, OR, OT.

Yes. An establishment authorized as a receiving warehouse is obliged to SILICIE .

An establishment authorized as a receiving warehouse must keep its Excise Tax accounting by electronically providing the accounting entries through the electronic headquarters of the Tax Agency.

The procedures required to comply with the obligation have been enabled on the electronic headquarters of the Tax Agency, through the SILICIE system.

The regulations provide for two possible ways of keeping accounts through the electronic headquarters of the Tax Agency:

• By electronically supplying the accounting entries, directly, through said headquarters, within 24 hours following the completion of the movement, operation or process.
• By electronically supplying accounting entries, from the computerized accounting system available to the obligated party 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 time of the movement that is the subject of the entry.

Each accounting entry must refer to a movement.

The recording of each entry in your computerized accounting system must be done within twenty-four business hours following the time the movement that is the subject of the entry occurs.

The electronic submission of each registered accounting entry must be made within 5 business days from the date of registration or from the end of the registration period, if this has not been done on time. For supply purposes, the month of August may be considered a non-working 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 receiving warehouse, the receipts under a suspension regime of products subject to Excise Duty from the rest of the European Union must be reflected.

In the case of a receiving warehouse, the receipts under a suspension regime of products subject to excise duty from the rest of the European Union must be reflected in the accounts. This receipt determines the accrual of the Tax.

Regarding operations corresponding to the subsequent distribution with application of a full tax rate within the internal territorial scope, of the products received in the receiving warehouse, it is not necessary for them to be supplied through the electronic headquarters of the Tax Agency.

These accounting entries may be provided voluntarily, using an accounting entry with the movement type “Internal exit”.

The owner of a receiving warehouse who is also the owner of a bonded warehouse for distribution within the internal territorial area with the application of an exemption or a reduced rate for the products received at the receiving warehouse, must keep separate and differentiated accounts for each of the aforementioned establishments.

The accounting for the receiving warehouse 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 fiscal warehouse accounting for its distribution within the internal territorial scope with the application of an exemption or a reduced rate, through an accounting entry in which the type of movement “Output art. 12 RIE ” will be indicated.

In addition to the establishment's own movements, and with respect to the products from the receiving warehouse, the accounting of the bonded warehouse must reflect:

• The accounting transfer of the products subject to excise duty from the receiving warehouse through an accounting entry in which the type of movement “Entry art. 12 RIE ” will be indicated.
• The departure of products from the accounting transfer of the receiving warehouse, carried out within the internal territorial area with the 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 receiving depot who also holds a user authorisation for use within the internal territorial area with the application of an exemption for products received at the receiving depot must keep separate and differentiated accounts for each of the aforementioned establishments.

In your accounting as a receiving warehouse 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 use for the purpose that justifies the application of an exemption, through an accounting entry in which the type of movement "Output art. 12 RIE" will be indicated.

The accounting of the receiving warehouse must be carried out by electronically supplying 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 warehouse, as well as the products subject to Special Taxes used. The maintenance 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.