The OECD recently released three reports as part of the Tax Administration 3.0 project, which provide initial findings on the Digital Identification of Taxpayers, Connecting with Natural Systems, and Electronic Invoicing.
Tax Administration 3.0 and Electronic Invoicing: Initial Findings
The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified electronic invoicing as one of the projects for further exploration. This report, Tax Administration 3.0 and Electronic Invoicing: Initial Findings, examines the current state of play on electronic invoicing based on a global survey. It also draws out some considerations that administrations exploring possible implementation or reform of such systems may wish to take into account. This report contains a number of case studies and examples from countries which have implemented electronic invoicing. This report was developed by officials from Canada, Chile, China (People’s Republic of), Hungary, Spain, and supported by the Secretariat of the OECD’s Forum on Tax Administration.
Source Orbitax
