A look at e-invoices from enterprises’ and government’s perspective
A look at e-invoices from enterprises’ and government’s perspective

Summary/Abstract: For more than a dozen years the share of e-invoices in economic exchange has been steadily increasing. This is due to the fact that electronic invoices constitute a very attractive alternative to the paper versions of these documents. The aim of the article is to present the notion of e-invoices and their significance for economic exchange in Poland and selected European countries. The author discusses advantages of e-invoices and reasons why enterprises, customers and public administration have decided to choose this method of invoicing. She also specifies the main barriers to the implementation of e-invoices.

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