This paper examines the future of indirect tax compliance in the context of digital transformation, with a particular focus on e-invoicing systems, artificial intelligence and cross-border VAT challenges. It analyses how technological developments such as real-time reporting, continuous transaction controls and AI-driven compliance systems are fundamentally reshaping tax administration and corporate compliance processes.
Special attention is given to international developments within the European Union, the OECD and the United States, highlighting regulatory trends such as the “VAT in the Digital Age” (ViDA) initiative and the increasing digitalization of tax systems. The paper further evaluates the opportunities and risks associated with these developments, including efficiency gains, data protection concerns and the growing importance of tax technology.
Overall, the paper argues that indirect tax compliance is moving towards automated, data-driven and real-time monitoring systems, requiring businesses and tax professionals to adapt to an increasingly complex and technology-driven environment.
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- Jamie Tombers (Autor), 2026, The Future of Indirect Tax Compliance, Múnich, GRIN Verlag, https://www.grin.com/document/1723600
