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This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.

Investments: Stocks --- Money and Monetary Policy --- 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 --- Taxation, Subsidies, and Revenue: General --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Pension Funds --- Non-bank Financial Institutions --- Financial Instruments --- Institutional Investors --- Public finance & taxation --- Monetary economics --- Investment & securities --- Value-added tax --- Credit --- Tax administration core functions --- Tax return filing compliance --- Stocks --- Taxes --- Money --- Revenue administration --- Financial institutions --- Spendings tax --- Tax administration and procedure --- Peru

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