E-transport overview

E-transport refers to the government-mandated platforms used to manage electronic transport documents. These documents have different names depending on the country, such as e-waybills and delivery notes. E-transport is a core component of a country's digital infrastructure, and often works in parallel with e-invoicing.

The primary purpose of e-transport is to prevent tax evasion and fraud. Governments have identified undeclared or misdeclared goods as a major contributor to the VAT gap. E-transport systems mandate the use of electronic waybills, also known as a bill of lading or consignment note. The supplier sends this document, which contains a clear, unique identification tag for the goods, enabling real-time tracking from their origin to their destination.