E-faktury – nowinka technologiczna czy upowszechniający się sposób dokumentowania transakcji gospodarczych
E-invoices − technological novelty or a spreading method of documenting commercial transactions

Summary/Abstract: We have been observing the increasing importance of e-invoicing in trade for several years. Electronic invoices are a very interesting and attractive alternative to the paper version of these documents. The purpose of this article is to present the definition of e-invoices, discuss the advantages and barriers associated with the implementation of this method of documenting business transactions and attempt to answer the question: whether the e-invoice is a technological novelty or modern form documenting business transactions, which dissemination is only a matter of time.

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