Abstract
[Autom. eng. transl.] The author offers the references of the complicated regulatory framework, analyzes the IT document with particular reference to the accounting document, describes and enumerates the operations that can and must be carried out on the IT accounting document and addresses the issue of the electronic invoice as a tool to combat tax evasion. VAT and functional to the reduction of tax compliance costs.
| Translated title of the contribution | [Autom. eng. transl.] The electronic accounting document and the electronic invoice |
|---|---|
| Original language | Italian |
| Title of host publication | ICT e diritto nella società dell'informazione |
| Editors | M(aria) Megale |
| Pages | 143-154 |
| Number of pages | 12 |
| Publication status | Published - 2016 |
| Externally published | Yes |
Keywords
- Documento informatico contabile
- Fattura elettronica