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 wine producer, these characters are V1.

Yes. An establishment authorized as a wine producer 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 wine producer 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 wine and must production operations, as well as the input of raw materials, in a single monthly accounting entry.

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

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 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 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 wine and must production operations in an aggregated manner in a single monthly accounting 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.

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 of wine and must production, as well as the inputs of raw materials. You can also provide in an aggregate form, in a single daily accounting entry, the retail wine sales for which tax is accrued and no exemption applies.

The deadline for electronic submission of accounting entries will end on the last business day of the month of December (in relation to 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 of August (in relation to 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 may consider the month of August as a non-working month.

The application of these delivery periods does not require prior authorization. The only requirement is to have opted for supply from the obliged party's computer-based accounting system and to have a production volume of less than 100,000 litres.

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 of wine and must production, as well as the inputs of raw materials. You can also provide in an aggregate form, in a single daily accounting entry, the retail wine sales for which tax is accrued and no exemption applies.

Wine producers 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 wine producer whose annual production volume, taking into account that of all the establishments of which he is the owner, does not exceed 100,000 liters, may comply with the obligation to keep his accounts by using foliated books in paper format.

An establishment authorized as a wine producer authorized by the Managing Office, upon request, to keep the accounts of Excise Taxes by using foliated books in paper format must record the accounting entries in the books in paper format 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 volume of wine production of all establishments owned by it 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, you must file a declaration of operations (form 553) within the first twenty days of the months of January, April, July and October, including 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.

Establishments authorised as producers of alcoholic beverages (BA), which exclusively produce wine and intermediate products (the latter with an annual production volume not exceeding 100,000 litres in the calendar year), may benefit from the supply periods provided for in the First Additional Provision (Sections 1 and 2) and in the Third Additional Provision of Order HAC/998/2019.

To do so, the establishment must request its application from the Special Tax Management Office.

Once the authorization from the Managing Office has been received, the supply periods 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.