One of the most recent IT tools launched by the Spanish Tax Agency is the “VIVI” project (Virtual Visits for Auditing). It started in 2019 as a pilot jointly developed by the Tax Auditing and the IT Directorates for the implementation of some auditing procedures and, in June 2020, the General Tax Act was modified to allow the use of this tool and extend it to the rest of the tax application procedures.
Many taxpayers need to meet in person with the tax officials to work in an atmosphere of trust, which may not always be achieved with online or phone contacts. This is even more important in the course of enforcement procedures, where tax administrations should try to strengthen the available services. The AEAT sought a more efficient way to develop traditional face-to-face visits for the cases that it is not strictly necessary the onsite meeting. “VIVIs” have been developed to be fully compliant with the tax auditing procedure established in the Spanish Law, thus granting the virtual visit the same validity as a live meeting. As additional advantages, it enables a full digitalisation of the file and is sustainable and ecologically responsible since the use of paper is limited and the carbon footprint is reduced by saving on travel.
Even though the actions are carried out telematically, the system has incorporated a series of tools that guarantee the protection of data, the authenticity and integrity of documents and the identification of taxpayers and tax officials always.
For this solution to reach its full potential, the system will include the possibility to sign documents and exchange records or other documents, just as it would happen in a face-to-face meeting but by electronic means. Of course, the taxpayer must consent to the use of the system.
Consequently, VIVI includes or is connected to the following tools:
- A videoconferencing system
- An Electronic Registry to load documentation delivered by the taxpayer
- The electronic signature of both the tax official and the taxpayer
- The electronic file of the taxpayer, so that the tax official can access to all the information
The tax official and the taxpayer agree on the appointment for the visit. The tax official acts as moderator of the videoconference and decides what is shown on the screen. However, if the taxpayer wants to comment on some data of the documents he has presented, the tax official will allow him use of the keyboard and mouse.
The project started before the breakout of the COVID-19 crisis, but the latter has boosted the use of such tools to ensure the continuity of the business and the safety of taxpayers and tax officials. Therefore, the Spanish Tax Administration has taken this opportunity to speed up its implementation.
Trust & Compliance
