Status quo of electronic invoice processing at municipalities in the federal state of Baden-Württemberg

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Published Jul 16, 2020
Jasmin Oster Birgit Schenk

Abstract

On 16 April 2014, the European Parliament and the Council of the European Union adopted the Directive on electronic invoicing for public contracts (2014/55/EU) in order to establish electronic invoicing as the predominant method by 2020. The e-invoicing directive requires all contracting authorities to be able to receive and process electronic invoices (ABI L133/1). The European legislator defines e-bill as "an invoice issued, transmitted and received in a structured electronic format that enables its automatic and electronic processing" (ABI L133/7).

This raises the question of (a) the status quo of electronic invoicing in Baden-Württemberg's municipalities, (b) their implementation barriers and drivers, and (c) the status quo in Baden- Württemberg compared to all other German states. This paper answers these questions and points out interesting aspects that raise new research questions.

How to Cite

Oster, Jasmin, and Birgit Schenk. 2020. “Status Quo of Electronic Invoice Processing at Municipalities in the Federal State of Baden-Württemberg”. Central and Eastern European EDem and EGov Days 338 (July):287-99. https://doi.org/10.24989/ocg.338.23.

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