Analysis of the basic conditions for electronic invoicing in Austria, Serbia and Slovenia
This analysis formed part of the "Information Science and Society in SEE countries" project conducted by Austrian Science and Research Implications. Project partners from Slovenia and Serbia were involved in analysing the various general conditions for electronic invoicing (eInvoicing) in the individual countries from a technical, organisational and legal point of view. This went beyond desk research with secondary literature. A total of 30 interviews were conducted, mainly with SMEs in the region. Results showed that the general conditions and the status with regard to the utilisation of eInvoicing in Austria and Slovenia were largely comparable, but that a lack of legal regulation in Serbia effectively hinders this efficient form of invoicing.