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352:004(430) (2) |
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![]() 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 | ||||||
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DOI:https://doi.org/10.24989/ocg.338.23 | ||||||
CZU: 352:004(430) | ||||||
Pag. 287-299 | ||||||
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On 16 April 2014, the European Parliament and the Council of the European Union adopted the |
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DataCite XML Export
<?xml version='1.0' encoding='utf-8'?> <resource xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xmlns='http://datacite.org/schema/kernel-3' xsi:schemaLocation='http://datacite.org/schema/kernel-3 http://schema.datacite.org/meta/kernel-3/metadata.xsd'> <identifier identifierType='DOI'>10:24989/ocg.v.338</identifier> <creators> <creator> <creatorName>Schenk, B.</creatorName> <affiliation>Hochschule für Öffentliche Verwaltung und Finanzen, Germania</affiliation> </creator> <creator> <creatorName>Oster, J.</creatorName> <affiliation>Hochschule für Öffentliche Verwaltung und Finanzen, Germania</affiliation> </creator> </creators> <titles> <title xml:lang='en'>Status Quo of Electronic Invoice Processing at Municipalities in the Federal State of Baden-Württemberg</title> </titles> <publisher>Instrumentul Bibliometric National</publisher> <publicationYear>2020</publicationYear> <relatedIdentifier relatedIdentifierType='ISBN' relationType='IsPartOf'>978-3-7089-1956-0; 978-3-903035-27-0</relatedIdentifier> <subjects> <subject schemeURI='http://udcdata.info/' subjectScheme='UDC'>352:004(430)</subject> </subjects> <dates> <date dateType='Issued'>2020</date> </dates> <resourceType resourceTypeGeneral='Text'>Conference Paper</resourceType> <descriptions> <description xml:lang='en' descriptionType='Abstract'><p>On 16 April 2014, the European Parliament and the Council of the European Union adopted the<br />Directive on electronic invoicing for public contracts (2014/55/EU) in order to establish electronic<br />invoicing as the predominant method by 2020. The e-invoicing directive requires all contracting<br />authorities to be able to receive and process electronic invoices (ABI L133/1). The European<br />legislator defines e-bill as "an invoice issued, transmitted and received in a structured electronic<br />format that enables its automatic and electronic processing" (ABI L133/7).<br />This raises the question of (a) the status quo of electronic invoicing in Baden-Württemberg's<br />municipalities, (b) their implementation barriers and drivers, and (c) the status quo in Baden-<br />Württemberg compared to all other German states. This paper answers these questions and points<br />out interesting aspects that raise new research questions.</p></description> </descriptions> <formats> <format>application/pdf</format> </formats> </resource>