DICE – Digital Invoice Customs Exchange

12 Pages Posted: 22 Aug 2013

See all articles by Richard Thompson Ainsworth

Richard Thompson Ainsworth

NYU - Graduate Tax Program; Boston University - School of Law

Goran Todorov


Date Written: August 22, 2013


A digital invoice customs exchange (DICE) is a technology-intensive tax compliance regimen for VAT/GST that utilizes invoice encryption to safeguard transactional data exchanged between seller and buyer in both domestic and import/export contexts while simultaneously notifying concerned jurisdictions of the transaction details.

DICE facilitates real-time VAT/GST enforcement as well as real-time commercial contract verification. It is a commercial invoice validation system that prevents tax evasion, most notably missing trader fraud and the non-declared import of trade-able services. DICE mimics the most effective administrative enforcement effort ever undertaken by the US IRS – the requirement to disclose the social security numbers of dependents on returns. Tax enforcement is simplified and streamlined when fraudsters know they are (or they are convinced that they could be) being watched – in real-time detail.

DICE is an emerging compliance solution that has been adopted in part by some jurisdictions, but (as of this writing) has not been adopted in full by any jurisdiction.

There are two elements to DICE – the digital invoice and the customs exchange. This paper presents the both elements and indicates where early successes have been recorded in implementation.

Keywords: digital invoice, customs exchange, DICE, digital invoice customs exchange, VAT, GST, tax fraud, voluntary compliance, Rwanda, Quebec, Uganda, Tanzania, Kenya, East African community, MTIC, MTEC

JEL Classification: E62, H2, H26, H29, K33, K34

Suggested Citation

Ainsworth, Richard Thompson and Todorov, Goran, DICE – Digital Invoice Customs Exchange (August 22, 2013). Boston Univ. School of Law, Law and Economics Research Paper No. 13-40, Available at SSRN: https://ssrn.com/abstract=2314478 or http://dx.doi.org/10.2139/ssrn.2314478

Richard Thompson Ainsworth (Contact Author)

NYU - Graduate Tax Program ( email )

Bobst Library, E-resource Acquisitions
20 Cooper Square 3rd Floor
New York, NY 10003-711
United States

Boston University - School of Law ( email )

765 Commonwealth Avenue
Boston, MA 02215
United States

Goran Todorov

Consultant ( email )

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