E-фактура – дигитален инструмент срещу ДДС измами
Е-invoice – a Digital Tool Against VAT Fraud

Author(s): Yordanka Slavkova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: electronic invoice; digital transformation; value added tax; VAT fraud, control
Summary/Abstract: The introduction of electronic invoicing in business is one of the biggest technological breakthroughs in the field of financial management. It is a digital tool that replaces paper invoices. In the context of economic crisis and rising inflation, every government will have to look for effective ways to manage the revenue side of the budget. Digital technologies couldcontribute in this direction, ensuring the automation of financial operations and building sustainable financial control systems. Value Added Tax (VAT) has the largest share in the revenue side of the budget of countries in the European Union (EU) and countries outside the EU. The introduction of mandatory electronic invoicing would provide better visibility of financial operations and more effective control in the fight against VAT fraud.

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