The map is a draft presentation of the different players in the automated electronic invoicing process in Austria. It is a wokring model, which will be updated in case of further identification of relevant environments. Everybody is welcome to add his/her comments to this article.
Value-added tax is currently a big barrier within the EU for the introduction of electronic invoices. But with the council directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value-added taxes, it will bring further simplifications. By the 1 January 2013, electronic and paper invoices
Electronic invoices do have a high potential for organizations to save costs. This has been investigated by several current studies: (study Nutzenpotenziale der E-Rechnung in Österreich). Nevertheless—especially within Europe—there do exist burdens and barriers for an organization to introduce electronic invoices. But these barriers should be overcome to realize the
Not only large organizations, but also SMEs are thinking about having a digital archive for their business documents. Although there are promising solutions on the web, the paperless office can only be realized, in case a defined and supervised workflow has been set in place.
As already pointed out, by the end of 2012, local governments will have to change the law to treat electronic and paper invoices equal (council directive 2010/45/EU). Nevertheless, until then several rules have to be considered when setting up an electronic invoicing system. This article will look at the current
In general, dues arise on rental agreements (in general 1 %) only in case a certificate has been signed, as it proves the underling transaction.