Automation of Fiscal Auditing in SMEs through a Sequential Algorithm for Extracting Tax Receipts: A Focus on the Digital Economy

Abstract

The digital economy has revolutionised various sectors, including fiscal management. In Mexico, the mandatory use of electronic invoices, known as Comprobantes Fiscales Digitales por Internet (CFDI), has posed significant challenges for both small and medium-sized enterprises (SMEs) and the fiscal authorities. With the increasing volume of digital invoices, traditional manual processes are no longer efficient, prompting the need for automated solutions. This study explores the development and implementation of a sequential algorithm designed to optimise fiscal audits by automating the extraction of key data from CFDIs. The algorithm was tested on a representative sample of invoices, demonstrating its ability to significantly reduce processing time while maintaining high levels of accuracy. Results indicate that the automated approach is not only faster but also more reliable than manual methods, offering substantial benefits to SMEs by reducing administrative costs and improving compliance with fiscal regulations. This paper highlights the importance of integrating advanced technologies such as artificial intelligence into fiscal processes, contributing to a more efficient and transparent fiscal system in line with global trends in the digital economy