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Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is higher amongst firms with partners who are mandated to adopt e-invoicing, implying positive technology adoption spillovers. Spillovers are stronger from downstream partners and from export-oriented firms. Firms are less likely to continue transacting with a partner who has been mandated into e-invoicing, with the effect only partially reversed if both firms adopt e-invoicing, suggesting that network segmentation may occur. Smaller firms who transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their partner is mandated to adopt e-invoicing, suggesting positive spillovers in tax compliance behavior for this subset of firms.

Macroeconomics --- Economics: General --- Taxation --- Firm Behavior: Empirical Analysis --- Business Taxes and Subsidies --- Tax Evasion and Avoidance --- Firm Performance: Size, Diversification, and Scope --- Formal and Informal Sectors --- Shadow Economy --- Institutional Arrangements --- Transactional Relationships --- Contracts and Reputation --- Networks --- Taxation, Subsidies, and Revenue: General --- Externalities --- Innovation --- Research and Development --- Technological Change --- Intellectual Property Rights: General --- Economic & financial crises & disasters --- Economics of specific sectors --- Public finance & taxation --- Technology --- general issues --- Value-added tax --- Taxes --- Tax return filing compliance --- Revenue administration --- Spillovers --- Financial sector policy and analysis --- Positive spillovers --- Tax spillovers --- Tax policy --- Currency crises --- Informal sector --- Economics --- Spendings tax --- Tax administration and procedure --- International finance --- General issues