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Find out about the new system for keeping Excise Duty accounts
The Tax Agency has implemented a new bookkeeping system for products subject to Excise Duties, in accordance with Article 50 of the Excise Duties Regulation.
From 1 January 2020, factories, bonded warehouses, fiscal warehouses, receiving warehouses and vinegar factories, must comply with the obligation to keep accounts for products subject to Excise Taxes through the Tax Agency's e-Office, by means of the electronic supply of accounting entries.
Through the Tax Agency's e-Office, you can carry out all the formalities related to compliance with this obligation, and obtain information from this system.
Main changes
- The accounting of the Excise Taxes shall be carried out through the Tax Agency's e-Office, by means of the electronic supply of the accounting entries by the group of obligated establishments.
- The content of the accounting entries to be supplied is defined, as well as the procedures, deadlines and form of presentation.
- Informative statements are reduced: tax returns for transactions will not be required if Manufacturing Excise Taxes accounting is done through the Tax Agency's e-Office.
Obligated parties
Owners of the following types of establishments will be obliged to provide their Excise Taxes bookkeeping records via the Tax Agency's e-Office:
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Factories
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Tax warehouses
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Bonded warehouses
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Receiving depots
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Vinegar factories