FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
Provision of account entries from the accounting system
Yes, they may opt for the account keeping and electronic supply of accounting records from their computerised accounting system, provided that in it they record the movements, processes and stocks of the products subject to excise duties and, where appropriate, the raw materials necessary to obtain them.
In this case, the accounts of the products subject to excise duties provided for in Article 50 of the Regulation on Excise Duties will be made up of the accounting entries that have been supplied electronically.
No.
The keeping and supply of accounting entries from a computerized accounting system in the establishment is optional.
If the owner of the establishment has said accounting system in computerized format, he or she may choose to supply the accounting entries from it.
If you do not exercise this option, you must supply the accounting entries directly to the electronic headquarters of the Tax Agency.
Exercising the option of keeping accounting from the internal accounting system in computerized support means a longer period of time to supply the accounting entries through the electronic headquarters of the Tax Agency:
- Establishments that have not exercised the option must keep their accounting directly in said electronic headquarters, and provide the accounting entries within 24 hours following the moment the movement, operation or process object of the entry occurs.
- Establishments that have an accounting system via computer and have exercised the option of keeping accounts and supplying the accounts from it must register the entry in that system within 24 hours after the movement, operation or process occurs and they may make the supply within 5 working days.
The establishment's internal accounting system must be a computer-based system, and must allow the recording of the movements, operations or processes carried out in the establishment, as well as supply the accounting entries through the electronic headquarters of the Tax Agency. from it.
The on-premises computerised accounting system is optional, is not subject to a format defined by the Tax Agency and does not require authorisation.
Establishments that have an accounting system in computerized support and have exercised the option of maintaining and supplying it must have said accounting system in computerized support available to the Administration (Inspection Services or, where appropriate, Intervention of Special Taxes). , in the establishment itself.
As a general rule, valid accounting for the purposes of the obligations provided for in article 50 of the Special Tax Regulations will consist of the accounting entries provided through the electronic headquarters of the Tax Agency.
However, exclusively in relation to the movements, operations or processes pending supply within the time limit, the accounts valid for the purposes of the obligations laid down in Article 50 of the Regulation on Excise Duties shall consist of the accounting entries recorded in the said accounting system in computerised form.
The option to maintain accounting and provide electronic accounting entries from the establishment's computerized accounting system must be exercised electronically, through the electronic headquarters of the State Tax Administration Agency.
The form that must be used to exercise this option is available on the Portal SILICIE and on the electronic headquarters of the Tax Agency:
This option must be exercised before the start of the calendar year in which it is to take effect.
However, establishments that have begun carrying out activities in the current calendar year may opt at the time of submitting the declaration of commencement of the activity, said option taking effect from the beginning of the activity.
If you do not exercise the option of keeping the accounting and electronically supplying the accounting entries from your computerized accounting system, you must supply the accounting entries directly at the electronic headquarters of the Tax Agency, within 24 hours. hours following the moment of the movement, operation or process that is the subject of the entry.
Those who opt for this system of keeping accounting books must maintain it, at least, during the calendar year for which the option is exercised.
The option will be understood to be extended for subsequent years as long as it is not waived.
This option, once chosen, must be maintained throughout the corresponding calendar year, but may be waived with effect from the beginning of the following calendar year.
The waiver must be exercised using the form enabled for this purpose, which is available on the Portal SILICIE and at the electronic headquarters of the Tax Agency: