
Uporaba e-računov v Sloveniji
Author(s) -
Marjeta Marolt,
Gregor Lenart,
Doroteja Vidmar,
Andreja Pucihar
Publication year - 2021
Language(s) - English
Resource type - Conference proceedings
DOI - 10.18690/978-961-286-442-2.41
Subject(s) - incentive , business , order (exchange) , accounting , finance , economics , market economy
For several decades, we are witnessing the exchange of e-invoices. In Slovenia e-invoicing started in 2001 with the project “Electronic commerce of Slovenian enterprises”. The result of this project was standard named eSLOG. Furthermore, the advanced e-invoicing ecosystem was established which enabled enterprises to more easily exchange e-invoices. Moreover, since January 2015, all budget users can only receive e-invoices, which contributed to a larger share of e-invoicing. Despite all these incentives, data from the Statistical Office of the Republic of Slovenia from 2019 show that only 58% of the observed companies have exchange e-invoices in a form suitable for automated processing and more than half of these companies have sent less than 10% of these type of e-invoices. In order to determine the current state of use of e-invoices, the advantages and obstacles as well as what incentives are needed to expand the use of e-invoices, a survey among Slovenian companies was conducted in autumn 2020.