FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Establishment authorised as a bonded warehouse for hydrocarbons
The eighth and ninth characters of the CAE of an establishment serve to identify its activity.
In the case of establishments authorized as fiscal hydrocarbon warehouses, these characters are HF, HT, HL, HM, HT, HU.
Yes. Establishments authorized as tax warehouses are, in any case, required to SILICIE .
An establishment authorized as a fiscal warehouse must keep the accounting of Special Taxes by electronically supplying the accounting entries through the electronic headquarters of the State Tax Administration Agency.
The electronic supply of the accounting entries may be made directly (within 24 business hours following the moment of the movement, operation or process that is the subject of the entry) or from the computerized accounting system of the obligated party (within a longer period). broad to general 24 hours).
The accounting of Special Taxes must reflect all movements of products subject to Special Taxes. (Article 50 of the Special Tax Regulations)
Consequently, if movements and supplies of diesel A, diesel B and diesel C are carried out in a fiscal hydrocarbon warehouse, the accounting must reflect all the movements of all these products.
If products subject to Excise Taxes are shipped from the establishment through the route sales procedure provided for in Article 27 of the Excise Tax Regulations, the following accounting entries must be supplied through SILICIE:
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The entry corresponding to the departure of the product from the establishment, made under the cover of the circulation note.
In the entries corresponding to departures for route sales, you will use the type of movement exit H08 - Interior departure and the type of receipt J04 - circulation delivery note for route sales. The CRE (Electronic Reference Code) assigned to the circulation note in SIANE will be reflected as the receipt number.
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The accounting entry corresponding to the product reintroduced, if applicable, in the establishment, in accordance with the provisions of article 27 of the Excise Tax Regulations.
The entry corresponding to the reintroduction will reflect the type of movement H22 reintroduction article 27 RIE , the type of receipt J04 circulation note. The number of the receipt shall be the CRE (Electronic Reference Code) assigned to the delivery note against which the reintroduction is made.
It will not be necessary to supply the Tax Agency, through SILICIE , with product deliveries to each final consumer, justified through the Delivery Notes issued with charge to the circulation note, always that the information corresponding to them be communicated through SIANE , in accordance with the provisions of Order HAC/1147/2018 of October 9.
It will not be necessary to supply the Tax Agency, through SILICIE , with the deliveries to each final consumer for which the corresponding Delivery Notes are issued, provided that the information corresponding to them is communicate through SIANE , in accordance with the provisions of Order HAC/1147/2018 of October 9.
The quantities of hydrocarbons subject to the movements will be reflected in the accounting entries expressed in the temperature at which the tax base of the Special Tax on Hydrocarbons is determined, that is, at 15C.
The quantities of hydrocarbons subject to the movements will be reflected in the accounting entries expressed in the unit of measurement provided in the tables that are published on the electronic headquarters of the Tax Agency (Table of measurement units).
For petrol and diesel fuels, this unit of measurement is Litres (LTR).
The tax warehouse is an establishment authorized to receive, store and distribute products subject to Special Manufacturing Taxes with the tax accrued, in the internal territorial scope, although with the application of an exemption or a reduced rate (Article 2.2 of the Regulation of Special Taxes).
Consequently, a tax warehouse can only carry out movements related to the reception, storage or distribution of products subject to Special Taxes, and, therefore, cannot carry out manufacturing or transformation operations.
In the event that the products subject to Special Taxes received, stored and distributed by a tax warehouse are intended for consumption or use by the owner of a tax warehouse, said owner acts as the final consumer of the products distributed from his establishment.
The consumption or use of the products subject to the Tax by the owner of the establishment must be reflected in the accounting of the tax warehouse with an accounting entry corresponding to said use.
The aforementioned accounting entry will reflect the type of internal exit movement, and the owner of the fiscal warehouse will be identified as the recipient, who in this case acts at the same time as the shipper and as the final consumer recipient.
Examples of this type of movements: diesel C used for heating the office building, or diesel A used as fuel for the trucks used to deliver products from the establishment.
The tax warehouse is an establishment authorized to receive, store and distribute products subject to Special Manufacturing Taxes with the tax accrued, in the internal territorial scope, although with the application of an exemption or a reduced rate. (Article 2.2 of the Special Tax Regulations)
For the purposes of the Special Tax regulations, self-consumption is defined as the consumption or use of the products subject to the Special Manufacturing Taxes carried out inside the establishments where said products remain under the suspensive regime. (Article 4.3 of the Special Tax Law)
Consequently, a tax warehouse cannot carry out self-consumption operations, since the products received and stored in the tax warehouse are subject to the accrued tax and the tax concept of self-consumption refers only to products under the suspensive regime.