E-invoicing – Case Study in Serbia

9th International Scientific Conference Technics and Informatics in Education – TIE 2022 (2022) str. 326-333

AUTOR(I): Milorad Murić, Nenad Stefanović, Marijana Milanović, Dragana Knežević

Download FullPdf  

DOI: 10.46793/TIE22.326M

SAŽETAK:

The paper analyzes the application of e-invoices on a sample of public and private sector entities. The purpose of this paper is to point out the advantages and disadvantages of e-invoices in the first phase of their implementation. routing within offices and automatic synchronization of data upon receipt. E-invoices facilitate international trade operations due to instant and automatic data processing. Also, the application of e-invoices contributes to getting rid of huge amounts of unnecessary paper and thus contributes to the ecological balance. E-invoices provide great savings in printing, postage, and archiving, eliminate manual review and approval of received invoices, and input the invoice data into accounting systems. The research indicates the advantages and disadvantages of applying e-invoices in real working conditions. The goal of this paper is to point out the problems that e-invoice users have recorded in the first months of work in the application.

KLJUČNE REČI: 

invoice; e-invoicing; e-business; process automation; digitalization.;

LITERATURA:

  • [1] Kako napraviti fakturu i šta treba da sadrži – pregled obaveznih elemenata (tmconsulting.co.rs) (accessed July 2022)
  • [2] OBAVEZNI ELEMENTI RAČUNA – FAKTURE (msfinance.rs) (accessed July 2022)
  • [3] Hal E-Fakture | Šta su efakture (accessed July 2022)
  • [4] Faktura ili profaktura, pitanje je sad – Blog – Pausal.rs – Paušal i freelanceing (accessed July 2022)
  • [5] https://www.efaktura.gov.rs/ (accessed July 2022)
  • [6] BLOG: Šta je elektronska faktura i ko će sve biti u obavezi da je koristi od 01.01.2022. godine – PANTHEON (datalab.rs) (accessed July 2022)
  • [7] https://www.efaktura.gov.rs/tekst/387/zakon-o-elektronskom-fakturisanju.php (accessed July 2022)
  • [8] https://www.efaktura.gov.rs/tekst/393/zakon-o-fiskalizaciji.php (accessed July 2022) 
  • [9] https://www.efaktura.gov.rs/tekst/398/zakon-o-budzetskom-sistemu.php (accessed July 2022)
  • [10] https://www.efaktura.gov.rs/tekst/403/zakon-o-porezu-na-dodatu-vrednost.php (accessed July 2022)
  • [11] https://www.efaktura.gov.rs/tekst/408/zakon-o-rokovima-izmirenja-novcanih-obaveza-u-komercijalnim-transakcijama.php (accessed July 2022)
  • [12] Zakon o privrednim društvima (paragraf.rs) (accessed July 2022)
  • [13] Zakon o računovodstvu 2020 | Paragraf (accessed July 2022)
  • [14] https://www.efaktura.gov.rs/tekst/428/uredba-o-postupku-i-uslovima-za-davanje-i-oduzimanje-saglasnosti-za-obavljanje-poslova-informacionog-posrednika.php (accessed July 2022)
  • [15] https://www.efaktura.gov.rs/tekst/429/uredba-o-uslovima-i-nacinu-cuvanja-i-stavljanja-na-uvid-elektronskih-faktura.php (accessed July 2022)
  • [16] https://www.efaktura.gov.rs/tekst/430/uredba-o-uslovima-i-nacinu-koriscenja-sistema-za-upravljanje-fakturama.php (accessed July 2022)
  • [17] https://www.efaktura.gov.rs/tekst/413/pravilnik-o-nacinu-i-postupku-registrovanja-za-pristup-sistemu-elektronskih-faktura.php (accessed July 2022)
  • [18] https://www.efaktura.gov.rs/tekst/418/pravilnik-o-nacinu-postupanja-centralnog-informacionog-posrednika.php (accessed July 2022)
  • [19] https://www.efaktura.gov.rs/tekst/423/pravilnik-o-elementima-elektronske-fakture-formi-i-nacinu-dostave-pratece-i-druge-dokumentacije.php (accessed July 2022)
  • [20] https://www.efaktura.gov.rs/faq/(accessed July 2022)
  • [21] Obaveza izdavanja e-Faktura: Tumačenja, rokovi, propisi (paragraf.rs) (accessed July 2022)
  • [22] Najčešće postavljana pitanja o elektronskim fakturama – Moj-eRačun (moj-eracun.rs) (accessed July 2022)
  • [23] https://www.purs.gov.rs/sr/biro-za-informisanje/novosti/8252/primena-zakona-o-elektronskom-fakturisanju.html (accessed July 2022)
  • [24] https://www.purs.gov.rs/sr/fizicka-lica/pregled-propisa/pravilnici/7274/pravilnik-o-elementima-elektronske-fakture-formi-i-nacinu-dostave-pratece-i-druge-dokumentacije-kroz-sistem-elektronskih-faktura-nacinu-i-postupku-elektronskog-evidentiranja-obracuna-poreza-na-dodatu-vrednost-u-sistemu-elektronskih-faktura-i-nacinu-primene-standarda-elektronskog-fakturisanja-.html (accessed July 2022)
  • [25] Prva e-faktura zvanično prošla kroz Sistem elektronskih faktura (mfin.gov.rs) (accessed July 2022)
  • [26] https://e-invoices.online/einv/rs?gclid=Cj0KCQjwwJuVBhCAARIsAOPwGATf9SV0-JYouTESkuonz-7whBS10FDOmZ4iQpIsZGlQv_BhA9ogFHMaAhtDEALw_wcB (accessed July 2022)
  • [27] Opšte informacije – Centralni registar faktura (trezor.gov.rs) (accessed July 2022)
  • [28] view_file.php (efaktura.gov.rs) (accessed July 2022)
  • [29] Get started with Microsoft Cloud for Financial Services | Microsoft Docs (accessed July 2022)
  • [30] Business Applications | Microsoft Dynamics 365 (accessed July 2022)
  • [31] How to convert a PDF to XML (adobe.com) (accessed July 2022)
  • [32] Zakon o budžetu Republike Srbije za 2021. godinu: 149/2020-1, 40/2021-85, 100/2021-3 (pravno-informacioni-sistem.rs) (accessed July 2022)
  • [33] Zakon o završnom računu budzeta Republike Srbije za 2019. godinu („Službeni glasnik RS“, br 149/2020) (mfin.gov.rs) (accessed July 2022)