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The electronic invoice (NF-e) will provide a change of paradigm for the tax administration, turning the fiscal control into a basically preventive mode, in real time and through electronic auditing. The proposal of the present research is to verify the impact of electronic invoice on the increment of the ICMS (state Value Added Tax – VAT on sales and services) collection in the beverage industry sector of São Paulo State. In methodological terms, an empiricist-analytical research was made. The orienting hypothesis that the implementation of more effective mechanisms of tax audit would have as indirect effect a collection increase, could not be confirmed by the empirical results presented in this article. In the analyzed period, after the implantation of the NF-e, the real variation of ICMS (VAT) collection in the beverage industry was 48,5% lower than the productive activity increment, measured by IBGE (Brazilian Institute of Geography and Statistics).

electronic government; electronic invoice; tax collection; tax evasion; value added tax