Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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Over the years, other countries have made an effort to implement e-invoicing, including Colombia, Costa Rica, Ecuador, Guatemala, Paraguay, Peru, and Uruguay. Several othersssss1 are laying the groundwork with pilots and plans for expansion. In Europe, Italia implemented the invoice clearance model in 2019, and there is growing interest among other European countries. France and Poland have already taken the first steps to introduce a mandatory e-invoicing system. The main reason for that is to reduce tax fraud, which in 2018 was estimated at 140 billion euros in VAT revenues in the EU Member States. The digital transformation establishes new compliance tolls besides periodic reporting of aggregate data by taxpayers, to immediate electronic reporting of transaction data in real-time through all kind of fiscal electronic documents.

E-invoicing simplifies compliance for taxpayers and improves insight into the national transactions of each taxpayer and automatically places them under the oversight of national tax authorities.ssss1 There is also an environmental benefit the reduction in use of paper, ink, and space for storage. In addition, using electronic fiscal documents means errors in tax returns and accounting records can be found quickly by simply cross-checking information which can identify evidence of tax evasion. Moreover, the e-invoice allows tax administrations to provide a pre-populated VAT declaration, reducing compliance time and effort. For example, Chile introduced this system with an acceptance rate of 92.9% of the submitted declarations. As a tax administration tool, the pre-populated declaration decreases errors, increases tax collection, and decreases tax evasion.