FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Establishment approved as winemakers
The eighth and ninth characters of the CAE of an establishment serve to identify its activity. In the case of an establishment authorized as a wine producer, these characters are V1.
Yes. An establishment authorized as a wine producer is a factory and, therefore, is obliged to SILICIE , unless it is authorized to keep Excise Tax accounting through numbered books on paper.
An establishment authorized as a wine producer obliged to SILICIE 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 electronic supply of accounting entries must be carried out within twenty-four business hours following the moment the movement, operation or process that is the subject of the entry occurs.
In relation to the content of the entry provided, each accounting entry must refer to a movement, operation or process. However, it can provide the wine and must production operations, as well as the input of raw materials, in an aggregated form in a single monthly accounting entry.
Also, you can provide in an aggregated manner in a single daily accounting entry the retail sales of wine for which the tax accrues and no exemption is applicable.
An establishment authorized as a wine producer that chooses to provide the accounting entries in the electronic headquarters of the Tax Agency FROM ITS ACCOUNTING SYSTEM in computerized support must REGISTER the entry in its accounting system in computerized support within twenty-four business hours following the moment of occurrence of the movement, operation or process that is the object of the entry.
The deadline for supplying 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 may consider, for the purposes of supply, the non-business month of August.
The registration in your computerized accounting system must be carried out within twenty-four business hours following the moment the movement, operation or process that is the subject of the entry occurs.
Regarding the content of the recorded entry, each accounting entry must refer to a movement, operation or process. However, you can record the wine and must production operations in an aggregated manner in a single monthly accounting entry.
The deadline for supplying 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 may consider, for the purposes of supply, the non-business month of August.
In relation 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 wine and must production operations, as well as the input of raw materials. Also, you can provide in an aggregated manner, in a single daily accounting entry, the retail sales of wine for which the tax accrues and no exemption is applicable.
The deadline for the electronic supply of accounting entries will end on the last business day of the month of December (in relation to the movements, operations or processes carried out in the immediately preceding months of August, September, October and November) and the last business day of the month. August (in relation to the movements, operations or processes carried out in the immediately preceding months of December, January, February, March, April, May, June and July). For supply purposes, you can consider the month of August a non-business month.
The application of these supply periods does not require prior authorization. The only requirement will be to have opted for supply from the obligated party's computerized accounting system and to have a production volume of less than 100,000 liters.
In relation 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 wine and must production operations, as well as the input of raw materials. Also, you can provide in an aggregated manner, in a single daily accounting entry, the retail sales of wine for which the tax accrues and no exemption is applicable.
Wine producers have the status of factory for the purposes of Special Manufacturing Taxes, and are required to keep accounting through the electronic headquarters of the Tax Agency.
Notwithstanding the above, the Management Office may authorize, upon request from the interested party, that the wine producer whose annual production volume, calculated from all the establishments of which it is the owner, does not exceed 100,000 liters, may comply with the obligation. of keeping its accounting through the use of numbered books on paper.
An establishment authorized as a wine producer authorized by the Management Office, upon request, to keep the accounting of special taxes through the use of numbered books on paper must record the accounting entries in the books on paper within the following twenty-four business hours. at the time of the movement, operation or process that is the object of the entry.
Regarding the content of the recorded entry, each accounting entry must refer to a movement, operation or process.
For its determination, the volume of annual wine production of all the 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 the calendar year, the production volume will be increased to one year.
In case of start of activity, the estimated production volume will be taken into account.
Yes, you must submit a declaration of operations (form 553) within the first twenty days of the months of January, April, July and October, comprehensive of the movements and operations that occurred in the establishment during the immediately preceding calendar quarter.
No, the declaration of operations is not required from the owners of establishments that keep their accounting through the electronic headquarters of the State Tax Administration Agency.
Establishments authorized as producers of alcoholic beverages (BA), which exclusively produce wine and intermediate products (the latter with an annual production volume that does not exceed 100,000 liters in the calendar year), may benefit from the supply deadlines provided for in the First Additional Provision (Sections 1 and 2) and in the third Additional Provision of Order HAC/998/2019.
To do this, it is necessary for the establishment to request its application from the Special Tax Management Office.
Once authorization has been received from the Management Office, the supply deadlines provided for in sections 1 and 2 of the first Additional Provision and in the third Additional Provision of Order HAC 998/2019 may be applied.