The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax fraud. We exploit the comprehensive introduction of e-invoicing in Italy in 2019 and examine the effect of increased domestic tax enforcement capabilities on cross-border value-added tax (VAT) fraud. As a proxy for this fraud, we make use of the discrepancy in trade data that are double-reported in both the importing and exporting country (trade data gap, TDG). We calculate the TDG for imports to Italy from all other EU countries at the most detailed product level. Our results suggest a significant decline in cross-border fraud in response to the introduction of mandatory e-invoicing, providing an important rationale for the application of this measure by other countries. Furthermore, we estimate that e-invoicing decreased the Italian VAT loss in 2019 by about € 2.2 billion to € 2.6 billion compared to 2018. In this context, we underpin the suitability of the TDG as an approach for the study of anti-fraud measures.

通过电子发票（e-invoicing）等工具实现交易流程的数字化，旨在提高税务合规性并降低管理成本。数字化的另一个重要方面是其减少税务欺诈的潜力。我们利用 2019 年意大利全面引入电子发票的机会，研究了国内税务执法能力增强对跨境增值税 (VAT) 欺诈的影响。作为这种欺诈行为的代理，我们利用进口国和出口国双重报告的贸易数据差异（贸易数据缺口，TDG）。我们以最详细的产品级别计算从所有其他欧盟国家进口到意大利的 TDG。我们的研究结果表明，随着强制电子发票的引入，跨境欺诈显着下降，为其他国家采用这一措施提供了重要理由。此外，我们估计，与 2018 年相比，电子发票在 2019 年使意大利增值税损失减少了约 22 亿至 26 亿欧元。在这种背景下，我们支持 TDG 作为反欺诈措施研究方法的适用性。