FAQs

The eighth and ninth characters of the CAE of an establishment are used to identify its activity. In the case of an establishment authorised as a producer of other fermented beverages, these characteristics are F1.

Yes. An establishment authorized as a producer of other fermented beverages is a factory and, consequently, is obliged to SILICIE , unless it is authorized to keep accounts for Special Taxes using foliated books on paper.

An establishment authorized as a producer of other fermented beverages obliged to SILICIE must keep the accounts of Special Taxes by electronically providing the accounting entries through the electronic headquarters of the State Tax Administration Agency.

The electronic supply of accounting entries may be carried out directly (within 24 business hours following the time of the movement, operation or process that is the subject of the entry) or from the obligated party's computerized accounting system (within a longer period than the general 24 hours).

The electronic supply of accounting entries must be made within twenty-four business hours following the time of the movement, operation or process that is the subject of the entry.

With regard to the content of the entry provided, each accounting entry must refer to a movement, operation or process. However, it can aggregate the fermented beverage production operations and raw material inputs in a single monthly accounting entry.

You can also provide in an aggregate form in a single daily accounting entry the retail sales of fermented beverages for which tax is accrued and no exemption applies.

An establishment authorized as a producer of other fermented beverages that chooses to provide the accounting entries in the electronic headquarters of the Tax Agency FROM ITS ACCOUNTING SYSTEM in computer format must REGISTER the entry in its accounting system in computer format within twenty-four business hours following the time of the movement, operation or process that is the subject of the entry.

The deadline for providing the accounting entries will end on the last business day of the month following the month in which the movement, operation or process that is the subject of the entry occurs, and for the purposes of the supply, the month of August may be considered a non-working month.

The deadline for providing the accounting entries will end on the last business day of the month following the month in which the movement, operation or process that is the subject of the entry occurs, and for the purposes of the supply, the month of August may be considered a non-working month.

With regard to the content of the entry provided, each accounting entry must refer to a movement, operation or process. However, it can provide in an aggregated manner, in a single monthly accounting entry, the operations for the production of fermented beverages, as well as the inputs of raw materials. You can also provide in an aggregate form, in a single daily accounting entry, the retail sales of fermented beverages for which tax is accrued and no exemption applies.

The registration in your computerized accounting system must be made within twenty-four business hours following the time of the movement, operation or process that is the subject of the entry.

With regard to the content of the recorded entry, each accounting entry must refer to a movement, operation or process. However, you can record the fermented beverage production operations in an aggregated manner in a single monthly accounting entry.

Manufacturers of fermented beverages are considered factories for the purposes of Special Manufacturing Taxes and are required to keep accounts through the electronic headquarters of the Tax Agency.

Notwithstanding the foregoing, the Managing Office may authorize, upon request of the interested party, that the producer of fermented beverages whose annual production volume, taking into account that of all the establishments of which it is the owner, does not exceed 100,000 liters, may comply with the obligation to keep its accounts by using foliated books in paper format.

An establishment authorized as a producer of other fermented beverages authorized by the Managing Office, upon request, to keep the accounts of Excise Taxes by using foliated books in paper format must record the entries in its accounting books within twenty-four business hours following the time of the movement, operation or process that is the subject of the entry.

With regard to the content of the recorded entry, each accounting entry must refer to a movement, operation or process.

For its determination, the annual production volume of fermented beverages of all establishments owned in the immediately preceding calendar year will be taken into account.

If the activity had been carried out during the immediately preceding calendar year for a period of less than a calendar year, the production volume will be increased to one year. In the event of starting an activity, the estimated production volume will be taken into account.

Yes, they must submit the declaration of operations, form 553, within the first twenty days of the months of January, April, July and October, covering the movements and operations that occurred in the establishment during the immediately preceding calendar quarter.

No, the declaration of operations is not required for owners of establishments that keep their accounting records through the electronic headquarters of the State Tax Administration Agency.