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Tax — Business Case

The case for a tax / revenue authority adopting verifiable trade documents and identity to lift domestic compliance.

The largest fiscal opportunity. Verifiable invoices — issued in the buy-sell flow and matched to settlement in payment & reconciliation — lift VAT and corporate-tax compliance without the heavy infrastructure of network-hub e-invoicing. An authority that wants visibility is simply cc’d on a verifiable credential, rather than sitting as a “5th corner” in a network.

Where the value comes from

  • Revenue integrity — domestic ③ (primary) — authentic invoices, matched to payment, lift VAT and corporate-tax compliance (Buy-Sell, Payment & Reconciliation).
  • Transfer-pricing inflow — cross-border value-consistent invoices deter profit-shifting, recovered as corporate tax (Border Compliance).
  • Compliance & auditability ⑦ — every sale attributable and verifiable.

What it costs

A one-time verifier integration (receive and validate invoices, reconcile to payments) plus mandate design and change management. No network or per-transaction fees — and no separate cross-border build.

Payback

A modest one-off cost against a large, recurring revenue uplift — typically a short payback. Strong real-world evidence (national e-invoicing programmes have lifted tax revenue by double-digit percentages).

Generate your business case

Light — attach your tax-gap study, revenue statistics, or national budget, then paste the prompt below into a browsing-capable frontier model (ChatGPT, Claude, or Gemini). It fetches the UNVTD method and returns a 4–8 page draft; ask it to convert to Word.

Full — for exact, data-grounded figures, clone the repository and run Claude over the per-country data. See the generation guide.

Copy the Light prompt

You are preparing a first-draft UNVTD business case for the tax / revenue authority whose document(s) are attached. The goal: adopting verifiable trade documents and verifiable identity (UNVTD + GRID) to lift domestic tax compliance (VAT and corporate income tax).

INPUTS
1. Attached document(s) — extract the country, GDP, VAT and CIT rates, any published VAT/CIT gap figures, current e-invoicing coverage, and relevant administrative context. Where a figure is absent, use the benchmark defaults on the methodology page and say so.
   No document? Set your country and the model will use its published data — COUNTRY: __________ (replace, e.g. Kenya). The model reads your country's row from the Evidence section (https://unvtd.unece.org/evidence/) for a country-grounded estimate, using income-band defaults only for figures not in the tables. If neither a document nor a country is given, ask the user which country before proceeding.
2. Fetch these UNVTD pages (and follow their links for detail):
   - Method (formulas, defaults, cost model, counting rules, conservatism): https://unvtd.unece.org/business-cases/assessment-methodology/
   - This stakeholder's case (levers, cost layers): https://unvtd.unece.org/business-cases/tax/
   - Scenarios: https://unvtd.unece.org/use-cases/buy-sell/ and https://unvtd.unece.org/use-cases/payment-reconciliation/

METHOD
Apply the method from the Assessment Methodology page to this authority's lever — revenue integrity – domestic (primary) — plus the transfer-pricing inflow from border compliance. Use that page's attribution chain, UNVTD/GRID share (45%, range 30–60%), compliance share, adoption scenarios (30/50/70%), cost model, and counting rules. Count the transfer-pricing value once, under domestic revenue.

RULES
- Be conservative — use the lower end of every range unless the attached document gives strong, specific evidence for a higher figure.
- Show your working for every figure (inputs → formula → result); present every monetary figure as a range.
- Give a confidence level (High / Medium / Low) per benefit line, and conservative / base / optimistic scenarios.
- Assess ecosystem readiness — national register / GRID status, e-invoicing maturity, and the main accounting/ERP vendors in-country.
- Write in plain markdown; end by telling the reader to convert it to Word.

OUTPUT — a 4–8 page business case with these sections:
1. Executive summary — headline recoverable-revenue range, cost, payback.
2. Authority profile — from the attached document.
3. Why verifiable trade matters — the declaration→evidence shift; cc'd on a credential, not a network corner.
4. Estimated benefits — domestic revenue (with confidence + the three scenarios); the transfer-pricing inflow.
5. Estimated implementation cost — verifier integration + mandate/change management (decentralised model).
6. Payback, NPV, ROI — assumptions and the 30–60% attribution sensitivity.
7. Implementation roadmap — Discovery → Alpha → Beta → Live.
8. Assumptions, methodology & references — link the fetched pages.
9. Next steps.

If you cannot browse the web, use Full mode instead (clone the repository; the full method and per-country data are local).

Learn more

Assessment Methodology · scenarios: Buy-Sell, Payment & Reconciliation · related: Customs, Country

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