ŠAVŠ/TAČR Digital Czechia in a Digital Europe
2019, B2B electronic invoicing has been mandatory in Italy 10 , where businesses use the Sistema di Interscambio (SDI) portal. 11 Similar efforts are being made in Greece, where it is expected that from 2020, businesses operating in the country would submit all invoices electronically through a portal that will allow online monitoring of business transactions by state institutions. 12 The theoretical part of the presented comparative analysis is based on the analysis of current legislation valid within the European Economic Area, i.e. individual member states of the European Union; Norway, Iceland and Liechtenstein; subsequently on the basis of secondary data from documents and relevant information in the field of electronic invoicing, which are regularly published by the European Commission on the website http://ec.europa.eu. 13 An equally important source of information for the theoretical part of this paper is the literature analysis of the latest relevant sources registered especially in the citation databases Web of Science or Scopus. Information and documents obtained through the embassy of the Czech Republic in selected member states of the European Union also served as the source of information for the processing of this comparative analysis. The analysis focuses on the method of electronic data transfer between the supplier and the customer (state institution) from the point of view of B2G, through which electronic invoices are transmitted between these entities. Data transfer can be carried out either through a state institution or state institutions or can be provided by a state-selected provider (one or more private companies), which on the basis of valid legislation ensure the transfer of electronic data between B2G entities. The research team posed the following three questions to guide the research: 1) In which member states of the European Union or the states included in the EEA, is there already a legislation for e-invoicing in the business-to- government relationship (B2G)? 2) Is there an obligation to use electronic invoicing in the business-to- government relationship, or is it only a matter of a voluntary decision of the company or state institution? 3) Through which platform does data transfer within electronic invoicing take place? Is this platform provided by a state institution or a private company or several private companies participate in the data transfer? 10 Seregni Cristina, Mandatory electronic Invoicing in Italy: Are companies ready? Fieldfisher, 03/2018, see https://www.fieldfisher.com/publications/2018/10/mandatory-electronic-invoicing-in-italy-are-companies- ready. 11 Paradivskyy Nazar, Italy first out with mandatory B2B e-invoicing in the EU? PAGERO, 11/2017, see https://www.pagero.com/blog/italy-mandatory-b2b-e-invoicing. 12 Hyisi Joanna, Mandatory E-invoicing in Greece – What To Expect, SOVOS trustweaver, 12/2018, see https://www.trustweaver.com/mandatory-e-invoicing-in-greece-what-to-expect/. 13 European Commission, see http://ec.europa.eu.
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