FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Establishments approved as vinegar manufacturers
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 vinegar factory, these characters are AX.
Yes. The owners of vinegar factories are required to electronically supply their accounting entries 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 related to all the movements, operations and processes carried out in its establishment, in relation to alcohol and alcoholic beverages received in the establishment as well as with the vinegar obtained.
In particular, you must provide, through SILICIE , the accounting entries related to the following movements, operations and processes:
- Regarding alcohol and alcoholic beverages:
- receptions of alcohol and alcoholic beverages,
- marking operations
- and the operations of using alcohol and alcoholic beverages as raw materials in the vinegar manufacturing process developed in 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 outputs, and of the movement and use of vinegars produced in other manufacturing establishments and introduced into the vinegar factory. This record or current account must be available to the Tax Administration at the establishment, along with the supporting documents for vinegar movements, and its supply through SILICIE is not necessary.
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 that is the subject of the accounting entry is a product included in the objective scope of Special Taxes, the heading, heading code and key fields may be completed in accordance with 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 indicate, you should check if, for the product that is the subject of the accounting entry, you have to indicate the product key information. To do this, you should check, in the product key tables published at the headquarters of the Tax Agency for the accounting procedure for Excise Taxes, if for the Excise Tax, in whose objective scope the product object of the accounting entry is included , has a key provided.
The heading data, heading code and code determined in accordance with the previous paragraphs will 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:
- Heading code V0
- Tax heading 1
- Unfilled key (key table foreseen for the Wine and fermented drinks tax)
- If you receive an intermediate product:
- Heading code I0 or I1
- Tax heading not completed
- 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 an alcohol or derived drink:
- Heading code A0
- Tax heading not completed
- 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:
- Heading code A3, A4…
- Tax heading 2, 3, …
- Key not filled in