The Immediate Supply of Information in value added tax

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Ana María Delgado García
Professor of Tax Law Director of Legal Studies and Political Science Director of the Master’s programme on Taxation UOC
Rafael Oliver Cuello
Full Professor of Law ESERP Business School
The Immediate Supply of Information (Suministro Inmediato de Información) system is Spain’s new system for managing value added tax and represents a significant advance in tax-related e-government, as well as an increase in the use of information technologies in interactions between the tax authorities and taxpayers.
This new system entails the keeping of record books via the State Tax Administration Agency website, by means of the virtually immediate submission of invoicing records. Taxpayers must forward invoicing details to the tax authorities via the Internet, and this information updates, almost in real time, the records kept for the tax.
Two goals lie behind its introduction. Firstly, to enhance taxpayer support by providing them, initially, with a range of tax data and, subsequently, with a draft tax return; and secondly, to provide greater and more efficient tax control by making quality information available very quickly.
Keywords
Value added tax, Immediate Supply of Information, invoicing, tax records, e-government

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How to Cite
Delgado García, Ana María; and Oliver Cuello, Rafael. “The Immediate Supply of Information in value added tax”. IDP. Internet, Law and Politics E-Journal, no. 25, doi:10.7238/idp.v0i25.3113.
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Author Biographies

Ana María Delgado García, Professor of Tax Law Director of Legal Studies and Political Science Director of the Master’s programme on Taxation UOC

<http://www.uoc.edu/webs/adelgadoga/EN/curriculum/>

Rafael Oliver Cuello, Full Professor of Law ESERP Business School

<https://es.eserp.com/profesor/rafael-oliver-cuello/>

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