The tax to the added y value the electronic commerce in tributary Venezuelan legislation

The Tributary Venezuelan System has had in the Tax to the Added Value (VAT) one of the biggest exponents of the so called indirect Taxation. The intention of the present research consists of the analysis of the regulation of the VAT to the Electronic Commerce, which is measured on the increase of value that the present authors in the chain of marketing goods and services offer in every stage. There were analyzed doctrines of recognized authors, since they are among others: Cedeno and Diaz J. (2004), Garcia (2004), Palaces (2004), Moya (2006), Paredes (2004). The used methodology was the documentary descriptive research, with a type of Bibliographical design. The technique for the compilation of information was the Bibliographical and documentary review. For the interpretation of the information there was in use the counterfoil of analysis of the categories. After the discussion of the results it came near, between others, to them following conclusions: a) The Venezuelan Jurisprudence recognizes the beginning(principle) of the territoriality of the VAT; b) The Law of the Tax to the Added Value, dedicates the right of the contributors to use of private, such instruments as: invoices or equivalent documents, books of purchases, books of sales, countable records and additional files; c) The Supreme Court of Justice, establishes, the loss of the right to the deduction of the fiscal credit when the omission of the requirement in the invoice, prevents or impedes to the National Exchequer from carrying out its functions of Fiscal Control: d) In the electronic commerce observes the absence of some constitutive elements of the taxable event, that it forms the moment of the tax debt and its base of calculation.