FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Establishment authorized as a brewery
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 brewery, these characters are C1.
Yes. An establishment authorized as a brewery is a factory and, therefore, is required to provide electronic accounting entries through the electronic headquarters of the Tax Agency in the SILICIE system.
You must keep the accounting of Special Taxes by electronically supplying the accounting entries through the electronic headquarters of the Tax Agency.
Excise Duties accounts can be kept through the Tax Agency’s e-Office in two ways:
- Through the electronic supply of accounting entries, directly, through said headquarters.
- Through the electronic provision of accounting entries, from the computerized accounting system available to the obligated party, if applicable.
The keeping of accounting and the provision of accounting entries from the internal accounting system in computerized support of the obligor requires the prior exercise of this option through the electronic headquarters of the Tax Agency, using the form enabled for this purpose.
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.
The registration of the entry in your accounting system in computerized support must be carried out within twenty-four business hours following the moment the movement, operation or process that is the object of the entry occurs.
The period for supplying the registered accounting entries will end on the last business day of the month following the month in which the object movement, operation or process occurs. For supply purposes, the month of August may be considered a non-business month.
The registration of the entry in your accounting system in computerized support must be carried out within twenty-four business hours following the moment the movement, operation or process that is the object of the entry occurs.
The provision of the registered accounting entries must be made within a period of 5 business days from the date of registration of the entry in the establishment's accounting system or from the end of the registration period, if this had not been carried out on time. For supply purposes, the month of August may be considered a non-business month.
For its determination, the annual beer production volume of all the owner's establishments 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.
As a general rule, each accounting entry must refer to a movement, operation or process.
However, the following movements, operations or processes can be supplied in aggregate:
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Raw material entries (in a single monthly accounting entry provided that the raw material is used to provide aroma and flavor and its contribution to the final product is less than 0.5 degrees plate),
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Beer manufacturing operations (in a single accounting entry for each of the cooking, fermentation and maturation phases referring to each cooking or, where applicable, manufacturing batch),
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The entry and exit movements of non-alcoholic beer (in a single monthly accounting entry),
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The beer sales movements (in a single daily accounting entry provided that it is a retail sale for which the tax accrues and an exemption does not apply).
The object of accounting includes all raw materials, whether or not they are subject to Special Taxes, incorporated into the production process developed in the establishment.
However, for accounting purposes, the ingredients that are incorporated into the aforementioned production process that are not subject to Special Manufacturing Taxes and do not have extract content are not considered raw materials in the Beer Tax.