The Electronic Invoice in the Latin American context is an innovation to the process of tax transparency, which has known how to use the technological developments available to improve the control of taxes and to make the services of the Tax Administrations (TA) 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 book reviews the impact evaluations of electronic invoicing in several countries of the region, where scientific evidence of its positive impact on collection is documented.

The content of this book can be divided into three main parts:

1. The description of the seven massive experiences with electronic invoicing in Latin America and two processes with similar goals in the Iberian Peninsula;
2. The review of the uses or extensions that have been given to the Electronic Invoice in the region; and
3. A summary of the impact evaluations of the electronic invoice as a tax control tool.

We invite you to consult this book on the Electronic Invoicing experience in Latin America.

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