4.3.5. 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 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 Tax 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.

During the last year, the SILICIE system has focused on facilitating the verification provided to establishments and maintaining the stability of the supply of information, which stands at around 50 million seats supplied annually.

For this purpose, services have been carried out aimed at establishments that aggregate the information provided and provide aggregated information on:

• Monthly stock closings

• Aggregate query of entries by heading, product key, type of movement and tax regime.

Additionally, reports and aggregate information processing have been developed aimed at intervention services that facilitate verifications of the information provided in the high volume of seats provided by the establishments.

Following the experience of the SILICIE project, supplies of accounting information for the Fluorinated Greenhouse Gas Tax and the Special Tax on non-reusable plastic containers have been developed with a longer supply period (monthly and quarterly).