On 16 April 2014, the European Parliament and the Council adopted/approved Directive 2014/55 / EU on electronic invoicing. The Directive calls for the definition of a common European standard on electronic invoicing (EN 16931). Furthermore, the Invoicing Directive stipulates that paper and electronic invoices must be treated in the same way as long as the issuer is guaranteed the authenticity of its origin, the integrity of its content and readability from the date of issue and as long as the invoice is maintained. Directive 2014/55 / EU is based on the implementation of e-invoices in the public and private sectors and has brought both benefits and challenges to operations at the level of public administration and the private economy. The purpose of the master's thesis was to analyze the benefits of mandatory use of e-invoices in the public sector. The problem addressed through the work is based on the justification or achievement of the goal that Directive 2014/55 / EU is supposed to contribute.
In the master's thesis, we analyzed the benefits of using e-invoices in implementing Directive 2014/55 / EU in Slovenia and selected European countries. An analysis of e-invoice usage data in selected countries, which is publicly available on the CEF Digital Connecting Europe website, was conducted for authenticity and in-depth data. In addition, a survey in the 1ka online program, in which 150 people participated, was carried out. The analysis showed that technological barriers are the most significant difficulties in the e-invoice business. At the same time, the respondents do not perceive the risk of job loss due to technological progress as a threat. Slovenia and selected countries see the advantages of doing business: reduced paper consumption, better transparency over e-invoices, better compliance with the law, fewer abuses and unauthorized access.
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