E-invoicing: A Catalyst for Digitalization and Sustainability

Abstract

Digitalization brings a wide range of opportunities for both digital and sustainable transformation. One of the first steps on this journey is the digitization of business documents and digitalization of business processes. The European Commission has recognised the advantages of digitalization, particularly in the context of e-invoicing, which can contribute significantly to economic prosperity and align with public policy goals such as deficit reduction and sustainable development. Despite the successful adoption of e-invoicing in the public sector, the uptake of e-invoicing in business-to-business (B2B) transactions is surprisingly low. This research focuses on Slovenia, a small European country that imple-mented e-invoicing as mandatory between enterprises and the public sector in 2015.

Keywords

• e-invoicing
• adoption
• digitalization
• sustainability
• eu
• slovenia