Ms. Ana Ortega's picture
Published by:

After less than two years since the implementation of the Immediate Supply of Information System in VAT (SII) the Tax Agency has already plans to implement a new real-time reporting system for products subject to Excise Duties.

As of 1 January 2020, the fulfilment of bookkeeping obligations related to products subject to Excise Duties will be carried out via the Tax Agency's E-Office by electronic delivery of the accounting records.

The Tax Agency's E-Office has provided special access to facilitate compliance with this requirement, via the SILICIE portal.

Main changes

- Excise Duties bookkeeping will be carried out via the Tax Agency's E-Office, with accounting entries being delivered electronically.

- It defines all accounting entries that should be supplied, along with procedures, deadlines, and ways to file records.

- Reduction in Informative Tax Returns: Tax returns for transactions will not be required if Excise Duties accounting is done through the Tax Agency's E-Office.

Liable persons

Owners of the following types of establishments will be obliged to provide their Excise Duties bookkeeping records via the Tax Agency's E-Office:

- Factories

- Tax warehouses

- Tax stores

- Receiving warehouses

- Vinegar factories

Accounting purpose

Accounting must reflect the processes, movements, and existence of products subject to Excise Duties, and where relevant the raw materials used to produce them, including any differences that arise during their storage, manufacture, and/or circulation.

Bookkeeping methods

Excise Duties bookkeeping through the Tax Agency's E-Office can be carried out:

- Directly via the E-Office (general rule)

- From computer accounting systems which, where relevant, are available to establishment owners (optional)

Electronic delivery methods

- Electronic filing via E-Office FORM

- Electronic filing by IMPORTING FILE in plain text format 

- Electronic filing via WEB SERVICES

Further information: