4.3.10. Immediate Supply of Special Tax Accounting Books (SILICIE)

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

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

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

Once the transitional period has ended, the obligated establishments have joined SILICIE and are fulfilling their obligation to keep accounting by electronically supplying accounting entries, through the electronic headquarters of the State Tax Administration Agency.

The new system, called SILICIE, seeks to facilitate compliance with the accounting obligations of Special Taxes, defining the structure and content of accounting entries and unifying accounting information for all establishments affected by Special Taxes.

Likewise, and linked to this system, various tools to help and inform taxpayers have been developed and implemented, such as queries on accounting entries supplied and inventories.

On the other hand, SILICIE is also an important tool to help prevent tax fraud in matters of Special Taxes.