Naslov (eng)

Electronic Invoice – Benefits or Costs for Public And Private Sector Entities in Republic of Serbia

Autor

Vasiljević, Momčilo
Kastratović, Radovan
Mihailović, Nenad
Milanović, Marijana

Publisher

Opis (eng)

Abstract: The process of digitization of business inevitably requires the exchange of documents electronically. The electronic invoice is one of the documents in internal traffic in Serbia, which Is sent from May1 ,2022 through the system of electronic invoices by the issuer to the recipient directly through the system of electronic invoices or indirectly through information intermediaries. The aim of the paper is to identify the benefits and costs for the introduction of electronic invoices by public and private sector entities. Respecting the set goal, the research will be carried out on the territory of Sumadija and Western Serbia using questionnaires, as well as on the basis of available and current scientific and professional literature and officially published data. The results of the survey provide an answer as to when the benefits exceed the investment costs related to the use of electronic invoices and when it is time to switch to the use of electronic dispatch notes in transactions between private and public sector entities.

Jezik

engleski

Datum

2023

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-ND 4.0 - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 4.0 International License.

http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode

Predmet

Keywords: electronic invoice, system of electronic invoices, private sector, public sector, electronic delivery note

Deo kolekcije (1)

o:28218

Ekonomski fakultet