E-invoicing: A Catalyst for Digitalization and Sustainability


  • Rok BOJANC ZZI, Ljubljana - Črnuče, Slovenia
  • Andreja PUCIHAR Univerza v Mariboru, Fakulteta za organizacijske vede, Kranj, Slovenia
  • Gregor LENART Univerza v Mariboru, Fakulteta za organizacijske vede, Kranj, Slovenia




Background and Purpose: 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.
Methods: To investigate e-invoicing adoption in the wider population, we designed an online survey, which was conducted among 284 organizations in Slovenia. The collected data were analyzed using SPSS 28 software. One sample t-test was used to evaluate the importance of identified advantages, barriers and incentives for e-invoicing usage. Further, we ran an inde-pendent sample t-test to identify statistically important differences in the importance of ad-vantages, barriers, and incentives between organizations with lower and higher levels of e-invoicing usage.
Results: The results showed that organizations recognize the benefits of e-invoicing well and perceive them as important. The most important barriers to e-invoicing adoption are related to the business environment, unawareness and lack of knowledge about how to implement e-invoicing. Desired incentives for wider e-invoicing adoption are related to easier and lower costs of technical implementation, provided training and education, including best practices, as well as the availability of government grants and other support measures on the state level, including legislation, public directory of business entities using electronic document exchange and service providers.
Conclusion: The paper provides important information for decision-makers and public ad-min-istrations to take appropriate measures and incentives to further support wider adoption of e-invoicing and exchange of other e-documents to exploit opportunities of digitalization better.

Keywords: e-invoicing, Adoption, Digitalization, Sustainability, EU, Slovenia






Research Papers