State and Perspectives of Electronic Invoicing in Croatian Companies

Marko Veldić – University of Split Faculty of Economics, Business and Tourism, Cvite Fiskovića 5, Split, Croatia

Mario Jadrić – University of Split Faculty of Economics, Business and Tourism, Cvite Fiskovića 5, Split, Croatia

Maja Ćukušić – University of Split Faculty of Economics, Business and Tourism, Cvite Fiskovića 5, Split, Croatia

Abstract: The paper analyzes the current state and perspectives of elec­tronic invoicing in Croatian companies. The digital transition or more specif­ically, the digital transformation processes affect all companies and are cru­cial for increasing efficiency, innovation, and the overall growth of the econ­omies. Electronic invoicing, as one of the manifestations of digital transfor­mation, brings about numerous economic benefits based on process auto­mation and integration from order to payment between business parties. In the paper, the reasons and characteristics of Croatian companies that have introduced electronic invoicing and those that have not are present­ed in detail. The empirical study reveals that a company’s adoption of elec­tronic invoicing increases with the company’s size. Also, the government’s critical role in implementing electronic invoicing in Croatian companies is highlighted.

6th International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2022 – Conference Proceedings, Hybrid (University of Maribor, Slovenia), October 27, 2022

ITEMA Conference Proceedings published by: Association of Economists and Managers of the Balkans – Belgrade, Serbia

ITEMA conference partners: Faculty of Economics and Business, University of Maribor, Slovenia; Faculty of Organization and Informatics, University of Zagreb, Varaždin; Faculty of Geography, University of Belgrade, Serbia; Institute of Marketing, Poznan University of Economics and Business, Poland; Faculty of Agriculture, Banat’s University of Agricultural Sciences and Veterinary Medicine ”King Michael I of Romania”, Romania

ITEMA Conference 2022 Conference Proceedings: ISBN 978-86-80194-63-9, ISSN 2683-5991, DOI: https://doi.org/10.31410/ITEMA.2022

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission. 

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