Development of E-invoicing in Slovenia
DOI:
https://doi.org/10.31449/upinf.212Keywords:
e-invoice, development, use, organizations, digitalization, digitizationAbstract
In this paper, we provide an overview of the development of electronic invoicing in organizations in Slovenia. We have shown the evolution of the field from individual initiatives, through the development of the eSLOG standard, to important regulations and legislation, as well as the role of the various stakeholders involved in this process. The main contribution of the paper is constituted by the results of a survey on e-invoicing conducted among organizations in Slovenia. Although the exchange of electronic invoices between and with public entities has been mandatory since 2015, the results show that e-invoicing and the exchange of other electronic documents between organizations is not yet widespread. The results of the survey represent important information for decision-makers and legislators, who will be able to adopt appropriate policies, incentives and support measures to expand the digitalization of organizations in Slovenia. This will lay the foundation for the digital transformation of organizations and thereby increase of their competitiveness.