E-invoicing – Case Study in Serbia

Abstract

The paper analyzes the application of e-invoices on a sample of public and private sector entities. The purpose of this paper is to point out the advantages and disadvantages of e-invoices in the first phase of their implementation. routing within offices and automatic synchronization of data upon receipt. E-invoices facilitate international trade operations due to instant and automatic data processing. Also, the application of e-invoices contributes to getting rid of huge amounts of unnecessary paper and thus contributes to the ecological balance. E-invoices provide great savings in printing, postage, and archiving, eliminate manual review and approval of received invoices, and input the invoice data into accounting systems. The research indicates the advantages and disadvantages of applying e-invoices in real working conditions. The goal of this paper is to point out the problems that e-invoice users have recorded in the first months of work in the application.