Electronic Invoicing System Commercial Business Transactions Cover Image

System elektronicznego fakturowania transakcji handlowych w biznesie
Electronic Invoicing System Commercial Business Transactions

Author(s): Judyta Przyłuska
Subject(s): Economy
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: electronic system; e-invoicing of trade transactions; system elektroniczny; e-fakturowanie; transakcje handlowe

Summary/Abstract: Nowadays, contracts by electronic means are primarily those concluded through the Internet: e-mail exchange, fill out forms on web pages, online databases, community programs, and finally e-invoicing. All this happens because of nearly unlimited access to the Internet, especially through continuous improvement of methods of cryptography and increased computational power of processors used. Internet is an important element of economic and social activity which, through appropriate infrastructure and technological tools, can contribute to the growth of information society. The purpose of this article is to present the legal framework of the process of creating, storing and use of e-invoices In commercial transactions and tax trends and drawing.

  • Issue Year: 2013
  • Issue No: 41
  • Page Range: 277-288
  • Page Count: 12
  • Language: Polish
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