Recent and Future Developments of the Spanish Tax Agency in the Immediate Supply of Information System

Ms. Ana Ortega's picture
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Since the entry into force of the VAT Immediate Supply of Information System on 1st July 2017, the Spanish Tax Agency has developed a number of services for the eligible taxpayers and also some risk analysis tools for the control of the system:

1. Assistance services

1.1 FAQS: as a first step a “Frequently asked questions” section was set up which is permanently updated.

1.2 Enquiries box: for tailored assistance an enquiries box was opened.

1.3 Virtual assistant: due to the big amount of enquiries it was decided to offer virtual assistance with artificial intelligence technology. In this way assistance is both tailored and immediate. Since the establishment of this service enquiries have decreased. More possible answers are being progressively introduced.

1.4 Deadline calculator: many enquiries dealt with the deadlines to register the invoices into the online ledgers that taxpayers in SII must keep in the Tax Agency´s electronic office. For this reason, a deadline calculator has been incorporated so that each taxpayer can self-check the exact date until he can register an invoice.

1.5 Place of taxable transactions calculator (in progress, available in 2018): this tool will allow taxpayers to self-verify the place where an operation has taken place. It is being developed as a consequence of the SII enquiries, but it will be useful for the whole VAT system.

1.6 Self-cross-checks: in order to help taxpayers correctly keep their books and assess their VAT they will be able to cross-check if the entries in their books coincide with the entries in the books of the counterpart. This is already possible for invoices recorded in the books of the taxpayer and will be imminently available as regards invoices recorded by the counterpart but not by the taxpayer (the latter only during VAT form submission period).

1.7 Pre-populated VAT return (already working on it, with no launching date): The Spanish Tax Agency envisages to offer a pre-populated VAT return to taxpayers in the future based on all the information available to us thanks to the SII. In this way, they will only have to complete and/or amend the information given to them by the Tax Agency, which will considerably reduce the administrative burden.

2. Risk analysis tools

The Tax Agency has developed two tools in order to control taxpayers under SII: HERMES and GENIO.

2.1 HERMES: It is a new risk and profile system for the analysis of taxpayers that defines profiles (risks groups) to allow adapting the resources to the defined profiles. The system makes also use of the already existing ZUJAR infrastructure (ZUJAR is a tool for massive management of data incorporated to our databases). It is a revolutionary risk analysis method that enables immediacy and flexibility in the process.

2.2 GENIO: it is a supplementary tool that allows issuing standardized reports online as a conclusion of the risk analysis performed.

The advantage of this new risk and profiling system is that we can produce the required products, in the required amount and in the required moment.

The use of these tools is being progressively extended to other risks different from SII.

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