FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Establishments authorised as hydrocarbon retailers
The eighth and ninth characters of the CAE of an establishment serve 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 comply with their accounting obligations through SILICIE , after exercising the corresponding option in the month of November prior to the beginning of the calendar year in which said option takes effect. .
These establishments may comply with the obligation to keep Special Tax accounting by any of the following means:
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through the use of a computerized accounting system
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through the use of leafed books on paper
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through a computerized accounting system, through the electronic headquarters of the Tax Agency, if they voluntarily opt for this system
You can consult the frequently asked questions section of establishments not obliged to SILICIE for more information.
In the event that an establishment authorized as a hydrocarbon retailer has opted to keep its accounting of special taxes through SILICIE it must supply through the electronic headquarters of the Tax Agency an accounting entry for each movement of diesel at a reduced rate carried out in the establishment.
The supply of accounting entries by these establishments must be carried out in accordance with the following criteria:
- An accounting entry will be provided for each of the diesel receipts at a reduced rate.
- 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 will be reflected as proof number. EMCS .
- 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 data, the option “other” will be indicated in the accounting entry field “type of receipt” and in “receipt number” the reading given by the diesel pump meter.
- Outputs of diesel at a reduced rate will be justified with the periodic credit statements sent by the entities issuing the subsidized diesel cards and with the periodic statements of the credit accounts received from the credit institutions, in accordance with the provisions of the article. 106.3 of the Special Tax Regulations.