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 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 Office of the Tax 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.

During the last financial 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 entries supplied annually.

To this end, services have been provided to establishments that aggregate the information provided and provide aggregated information on:

• Monthly stock closures

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

In addition, reports and aggregate information processing have been developed for intervention services to facilitate verification of the information provided in the high volume of seats supplied by the establishments.

Following the experience of the SILICIE project, accounting information supplies for the Tax on Fluorinated Greenhouse Gases and the Special Tax on Non-Reusable Plastic Packaging have been developed with a longer supply period (monthly and quarterly).