Supply from internal accounting system
Learn about the specialities in the provision of entries if you have an internal accounting system and choose to supply your entries from it
MODALITIES OF ELECTRONIC SUPPLY OF ACCOUNTING ENTRIES
If you are the owner of a SILICIE-registered establishment, you can choose to comply with your excise tax accounting obligations by means of two methods of electronic supply of accounting entries:
- By electronically supplying the accounting entries directly through said headquarters.
- By electronically supplying accounting entries, from the computerized accounting system available, where applicable, to the obligated party.
If you have an internal accounting system in computerised form, you can choose to keep and supply the accounting entries from it.
To do so, you must exercise the corresponding option using the form available at the Tax Agency's e-Office.
It is optional to keep and supply account entries from the computerised accounting system in the establishment.
If you have such an accounting system in computerised form, you may choose to supply the accounting records from that system.
If you do not have this system or if you do not exercise the option to use it, you will have to supply the accounting entries directly to the Tax Agency's e-Office.
Exercising the option of keeping the accounts from the internal accounting system via computer means you have a longer time to supply the account entries through the Tax Agency's e-Office:
- If you have not exercised the option you must keep your accounts directly at the e-Office, and supply the account entries within 24 hours of the moment of the movement, operation or process that is the subject of the entry.
- If you have an accounting system via computer and have exercised the option of keeping accounts and supplying from it you must register the entry in that system within 24 hours after the movement, operation or process subject of the entry and may make the supply within 5 working days.
Requirements to be met by the internal accounting system
The establishment's internal accounting system must be a computer-based system, and must allow for the recording of movements, operations or processes carried out in the establishment, as well as the provision of 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.
The internal accounting system must be available to the Tax Administration (Inspection services or, where appropriate, the Special Tax Intervention services) in the establishment itself.
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 supplied through the Tax Agency’s e-Office.
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.
How and when can you opt to have the entries supplied from the establishment's computer-based accounting system?
If you want to exercise the option of electronically supplying the accounting entries from the establishment’s computerised accounting system you must do this electronically, through the Tax Agency’s e-Office.
The form to be used for exercising this option is available at the Tax Agency’s e-Office:
This option must be exercised before the start of the calendar year in which it is to take effect.
However, establishments that have started carrying out activities in the current calendar year may opt to do so at the time of submitting the declaration of commencement of the activity, with this option taking effect from the beginning of the activity.
The option will be deemed to be extended for subsequent years as long as it is not waived.
Once the option to supply the entries from the establishment's computerized accounting system is exercised, you must maintain it throughout the calendar year ,
You will be able to renounce it, with effect from the beginning of the following calendar year.
The waiver must be exercised using the form provided for this purpose, which is available at the electronic headquarters of the Tax Agency: