FAQs

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

In the case of an establishment authorized as a vinegar factory, these characters are AX.

Yes. Owners of vinegar factories are required to electronically submit their accounting records through the electronic headquarters of the State Tax Administration Agency.

The establishment authorized as a vinegar factory must reflect in its accounting of the products subject to Special Taxes the accounting entries relating to all movements, operations and processes carried out in its establishment, in relation to the alcohol and alcoholic beverages received in the establishment as well as the vinegar obtained.

In particular, you must provide through SILICIE , the accounting entries relating to the following movements, operations and processes:

• Regarding alcohol and alcoholic beverages:
  • receptions of alcohol and alcoholic beverages,
  • marking operations
  • and the operations involving the use of alcohol and alcoholic beverages as raw materials in the vinegar manufacturing process carried out at the establishment.
• Regarding vinegar:
  • the production of vinegar inside the establishment

Additionally, they must keep a current account of the vinegar obtained and used in the establishment itself, of the vinegar exported, and of the movement and use of vinegars produced in other processing establishments and introduced into the vinegar factory. This register or current account must be available to the Tax Administration at the establishment, together with the supporting documents for the vinegar movements, and it is not necessary to provide it through SILICIE .

If the product covered by the accounting entry is vinegar, a product not included in the objective scope of excise taxes, it is not necessary to fill in the data on the tax heading, heading code or key.

If the product subject to the accounting entry is a product included in the objective scope of Special Taxes, the heading, heading code and key fields may be completed according to the following criteria:

If a vinegar factory receives a product included in the target scope of Excise Taxes, to use it in the manufacture of vinegar, it must fill in the information on the heading code and tax heading foreseen for that product in the excise tax in whose target scope it is included.

Once you have defined the heading code to be indicated, you should check whether, for the product that is the subject of the accounting entry, you have to indicate the product key data. To do this, you should check, in the product key tables published at the Tax Agency's headquarters for the accounting procedure for Excise Taxes, whether a key is provided for the Excise Tax, in whose objective scope the product that is the subject of the accounting entry is included.

The heading, heading code and key data determined in accordance with the preceding paragraphs shall be reflected in the accounting entries corresponding to the product in question, both those relating to its entry into the vinegar factory and those corresponding to its subsequent use or consumption in the establishment.

Examples:

• If you receive still wine:
  • Code heading V0
  • Tax heading 1
  • Unfilled key (key table foreseen for the Wine and fermented drinks tax)
• If you receive an intermediate product:
  • Code heading I0 or I1
  • Unfilled tax heading
  • Password: that provided for in the tables for the product which is subject to the accounting entry, in the tables of the tax on intermediate products (P14, P15,...)
• If you receive alcohol or derived beverage:
  • Code heading A0
  • Unfilled tax heading
  • Password: that provided for in the tables for the product which is subject to the accounting entry, on the tax on alcohol and alcoholic beverages 
• If you receive beer:
  • Code heading A3, A4 …
  • Tax heading 2, 3, …
  • Key not filled in