This thesis reviews the Mexico’s experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators, it also evaluates Mexico’s implementation of this new technology and it analyze the effects it has on tax compliance through better quality information for controls and faster acquirement of the information from the tax administrator. The implementation from the e-goverment started in 2004 and inside that proyect was the electronic invoicing measure which did not show any significant effects until it became mandatory in 2014. The mandatory implementation of that measure has showed a increase in the VAT tax revenue due to a reduction in the non compliance rate, going from a 29,08% anual rate at the end of 2013, to a 16,40% by 2016 therefore that proves that the increase in the VAT tax revenue in 2014 is not explained by the economic growth, it is because of the implementation of this measure. The thesis analize also the effects the electronic invoicing can have on the competitiveness of small and medium enterprises by lowering the costs of invoicing due to the elimination of paper consumption and the digital inclusion it brings. The review of Mexico’s experiences gives credence to the contention that well-planned and well-executed mandatory electronic tax invoices can materially boost the tax compliance rates.
