Made all these considerations, we arrived at the climax of the matter, and it is that as a result of the systematization of the accounting and administrative processes, existing programs on the market conform to the requirements of State control, and the State through the SENIAT 6 requires that declarations are made using the technology platform designed for the purposewhich prevents the registration of operations if not incorporate all the data required by the system, including the number of invoice, number control, base tax among others, many of these data are exclusive of the invoice and other documents not therefore the system would not incorporate them. Now according to the physical delivery of the goods or the effective provision of the service, being that any of these is the first thing that happens, it is common in our commercial practices and pursuant to the business relationship vendors, to deliver goods to your customers or you read to provide services, to cover shortcomings of last-minute inventory, for respond to situations of urgency, or for any other reason, without using any documentation, the operation occurs with a simple phone, according to the standard communication, already opened born the tax obligation, now well, how can be recorded these operations both in systems of the taxpayer and on the platform of the SENIAT?, the biggest problem arises when these events occur near the scheduled dates for the Declaration because there is a risk of the extemporaneous. In conclusion, the opinion of the undersigned, we have standards that are unenforceable in a practical sense, it is time to revise the regulations and honest to the reality of our country, and technological advancement. 1 Arts. 1 and 3 LIVA 2 law that establishes the value added tax 3 recommended reading the article the temporality of the taxable transactions in the case of sales and services to State enterprises (Sunday 6 June 2010). Camilo London Advisory tax 4 subsection of the author 5 subsection of the author.