The Electronic Invoice in the Latin American context is an innovation to the process of fiscal transparency, which has used the available technological developments to improve the control of taxes and to make the services of the Tax Administrations (TAs) more efficient. With the passage of time, and together with the improvement of technologies, this tool has been strengthened, both in terms of easy and rapid availability to the public, and in the protection of information.

This summary in English of the complete book in Spanish presents a review of the impact evaluations of the electronic invoice in several countries of the region, documenting  evidence of its positive impact on collection.

The content of this summary is divided into 2 parts:

1. The description of the seven large experiences with electronic invoicing in Latin America and two processes with similar goals in the Iberian Peninsula; and

2. A summary of the impact evaluations of the electronic invoice as a tool of tax control.
We invite you to review this book about the experience of the Electronic Invoicing in Latin America.

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