In 2005, VAT digital reporting gained momentum when the 38 member states of the Organisation for Economic Co-operation and Development (OECD) agreed upon the Standard Audit File for Tax (SAF-T) as the standard process for submitting tax reporting information to authorities. Adoption of VAT digital reporting is spreading rapidly across Latin America, with 15 countries expected to implement even more stringent requirements than those already in place by 2020. Using the data from these VAT digital reporting measures, countries are shifting toward automated, real-time audits, making accurate and efficient reporting compliance more important than ever.