Status Quo of Electronic Invoice Processing at Municipalities in the Federal State of Baden-W&uuml;rttemberg

Schenk Birgit; Oster Jasmin

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402

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2020-07-19 16:28

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similare conform CZU

352:004(430) (2)

Низшая ступень органов управления. Органы местного управления. Общинное управление. Городское управление (438)

Информационные технологии. Вычислительная техника. Обработка данных (4267)

SM ISO690:2012

SCHENK, Birgit, OSTER, Jasmin. Status Quo of Electronic Invoice Processing at Municipalities in the Federal State of Baden-Württemberg. In: Central and Eastern European eDem and eGov Days , Ed. 3, 21 septembrie 2020, Budapesta. Viena, Austria: Facultas Verlags- und Buchhandels, 2020, pp. 287-299. ISBN 978-3-7089-1956-0; 978-3-903035-27-0. ISSN 2520-3401. DOI: https://doi.org/10.24989/ocg.338.23

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Central and Eastern European eDem and eGov Days 2020

Conferința "Central and Eastern European eDem and eGov Days "
3, Budapesta, Ungaria, 21 septembrie 2020

Status Quo of Electronic Invoice Processing at Municipalities in the Federal State of Baden-Württemberg

DOI:https://doi.org/10.24989/ocg.338.23

CZU: 352:004(430)

Pag. 287-299

Schenk Birgit, Oster Jasmin

Hochschule für Öffentliche Verwaltung und Finanzen

Disponibil în IBN: 1 iulie 2020

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On 16 April 2014, the European Parliament and the Council of the European Union adopted the
Directive on electronic invoicing for public contracts (2014/55/EU) in order to establish electronic
invoicing as the predominant method by 2020. The e-invoicing directive requires all contracting
authorities to be able to receive and process electronic invoices (ABI L133/1). The European
legislator defines e-bill as "an invoice issued, transmitted and received in a structured electronic
format that enables its automatic and electronic processing" (ABI L133/7).
This raises the question of (a) the status quo of electronic invoicing in Baden-Württemberg's
municipalities, (b) their implementation barriers and drivers, and (c) the status quo in Baden-
Württemberg compared to all other German states. This paper answers these questions and points
out interesting aspects that raise new research questions.