The Organisation for Economic Co-operation and Development (OECD) has published its initial findings report "Tax Administration 3.0 and Electronic invoicing". The overall aim of the report was to examine the growing use of Value Added Tax (VAT)-related continuous transaction reporting systems relying on electronic invoices produced by business, and to analyse how these could be aligned with the concepts outlined in the OECD’s Tax Administration 3.0: The Digital Transformation of Tax Administration. The report concludes that global standardisation interoperability is not a realistic aim in the short-term, due to individual Member States pursuing various avenues based on specific domestic considerations. There are also a multitude of growing standards available, leading to further disparity. The current fragmentation of certain e-invoicing systems was also placed under the spotlight, with the implementation costs of these systems also exposed. The report also includes a set of considerations that tax administrations may want to consider when exploring the possible introduction of electronic invoicing. The full report can be accessed via the link below: https://read.oecd-ilibrary.org/taxation/tax-administration-3-0-and-electronic-invoicing_2ffc88ed-en#page1