In the BOE of December 31, 2024, Order HAC/1505/2024, of December 26, has been published, which modifies Order HAC/998/2019, of September 23, which regulates compliance with the obligation to keep accounts for products subject to Special Manufacturing Taxes, with effect from January 1, 2025.

Once the accounting of these products through the AEAT Electronic Headquarters has been implemented on a general basis since 2020, it was necessary to modify some aspects of this system, introducing technical and regulatory improvements and linking the supply of accounting entries to the accounting year in which the operations, movements or processes are carried out.

The new order establishes modifications to this system with the aim of implementing accounting by accounting periods that must be applied to all transactions made in a specific fiscal year (which coincides with the calendar year).