The electronic invoice is a powerful tool promoted internationally that brings a multitude of benefits to companies. Although as a rule there are a number of similarities in e-invoicing projects between different countries, the multitude of types of formats, platforms, legal regulations or the level of technological development make the electronic invoicing differ from one country to another.
In Europe, the use of electronic invoicing has been greatly strengthened by the European Commission. In April 2020, all public administrations of the Union, both central and regional and local, are obliged to receive and process invoices in electronic format.
For its part, in Latin America, the electronic invoice as an electronic vocuher, is an instrument promoted and used by the different governments of the region, with the aim of reducing tax evasion.
In this sense, advances in this field point to the optimization of public mechanisms and the improvement of public accounting.
