An entrepreneur interprets the digitization of invoices as eliminating any irregularities.
I propose to distinguish the availability of a trace and the substantial correctness of the operation. In the hypothetical example, a registered document may still require verification of the transaction.
Technology makes different controls possible, but it does not prove the truth of what is stated on its own. Relevant data and methods are needed to assess the effects on evasion, avoiding the whole change in the tax system being attributed to a single instrument.