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Establishments authorised as hydrocarbon retailers

The eighth and ninth characters of the CAE of an establishment are used to identify its activity.

In the case of establishments authorized as hydrocarbon retailers, these characters are HZ.

No. Establishments authorized as retailers are not required to SILICIE .

However, these establishments may choose to meet their accounting obligations through SILICIE , after exercising the corresponding option in the month of November prior to the start of the calendar year in which said option takes effect.

These establishments may comply with the obligation to keep accounts of Special Taxes by any of the following means:

  • through the use of a computer-based accounting system

  • through the use of leafed books on paper

  • through a computerized accounting system, via the electronic headquarters of the Tax Agency, if they voluntarily opt for this system

You can consult the FAQ section for establishments not required to SILICIE for more information.

In the event that an establishment authorized as a hydrocarbon retailer has opted to keep its excise tax accounting through SILICIE it must provide an accounting entry through the electronic headquarters of the Tax Agency for each movement of reduced-rate diesel fuel carried out in the establishment.

The provision of accounting entries by these establishments must be carried out in accordance with the following criteria:

  • An accounting entry will be provided for each receipt of reduced rate diesel fuel.
  • In each entry corresponding to the receipts of diesel at a reduced rate, the Electronic Administrative Document (e-DA) will be reflected as proof and the ARC assigned to the e-DA in the system EMCS be reflected as proof number.
  • Outlets selling reduced-rate diesel fuel shall be supplied by means of a daily record of the total quantity of product leaving the establishment during the day, for each pump.
  • Each entry supplied by the daily outlets shall reflect the daily reading of the reduced-rate diesel fuel pump meter, pursuant to the provisions of Article 106.3.d) of the Regulation on Excise Duties.
  • To reflect this information, the “other” option will be indicated in the “receipt type” accounting entry field and the reading given by the diesel pump counter will be indicated in “receipt number”.
  • Discounted diesel fuel purchases shall be justified by periodic credit statements sent by the entities issuing the discounted diesel cards and by periodic credit account statements received from credit institutions, in accordance with the provisions of Article 106.3 of the Excise Tax Regulations.