4.3.10. Immediate Supply of Special Tax Accounting Books

On January 1, 2020, the new accounting system for products subject to Special Manufacturing Taxes came into force, based on the immediate and electronic provision of accounting entries through the Electronic Office of the Tax Agency.

This new system means that establishments authorised to manufacture and/or store products subject to Special Manufacturing Taxes must comply with their obligation to keep accounts for said products and, where applicable, for the raw materials necessary to obtain them, through the electronic headquarters of the State Tax Administration Agency by means of the electronic supply of accounting entries.

To facilitate adaptation to the new system during 2020, a transitional period was established, so that establishments that wanted to adopt it could supply the seats corresponding to their operations until January 15, 2021.

The new system, called SILICIE, aims to facilitate compliance with the accounting obligations of Special Taxes, defining the structure and content of the accounting entries and unifying the accounting information for all establishments affected by Special Taxes. In addition, and linked to this system, the development and implementation of various tools to assist and provide information to taxpayers is planned, such as queries on entries and stocks.

Furthermore, SILICIE is also an important tool for preventing tax fraud in the area of excise duties.