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.