20.500.12556/DKUM-94247 E-invoicing a catalyst for digitalization and sustainability E-računi spodbujevalci digitalizacije in trajnostnega potovanja Background and Purpose: Digitalization brings a wide range of opportunities for both digital and sustainable transformation. One of the first steps on this journey is the digitization of business documents and digitalization of business processes. The European Commission has recognised the advantages of digitalization, particularly in the context of e-invoicing, which can contribute significantly to economic prosperity and align with public policy goals such as deficit reduction and sustainable development. Despite the successful adoption of e-invoicing in the public sector, the uptake of e-invoicing in business-to-business (B2B) transactions is surprisingly low. This research focuses on Slovenia, a small European country that imple-mented e-invoicing as mandatory between enterprises and the public sector in 2015. Methods: To investigate e-invoicing adoption in the wider population, we designed an online survey, which was conducted among 284 organizations in Slovenia. The collected data were analyzed using SPSS 28 software. One sample t-test was used to evaluate the importance of identified advantages, barriers and incentives for e-invoicing usage. Further, we ran an inde-pendent sample t-test to identify statistically important differences in the importance of ad-vantages, barriers, and incentives between organizations with lower and higher levels of e-invoicing usage. Results: The results showed that organizations recognize the benefits of e-invoicing well and perceive them as important. The most important barriers to e-invoicing adoption are related to the business environment, unawareness and lack of knowledge about how to implement e-invoicing. Desired incentives for wider e-invoicing adoption are related to easier and lower costs of technical implementation, provided training and education, including best practices, as well as the availability of government grants and other support measures on the state level, including legislation, public directory of business entities using electronic document exchange and service providers. Conclusion: The paper provides important information for decision-makers and public ad-min-istrations to take appropriate measures and incentives to further support wider adoption of e-invoicing and exchange of other e-documents to exploit opportunities of digitalization better. Ozadje in namen: Digitalizacija prinaša številne priložnosti za digitalno in trajnostno preobrazbo. Eden od prvih korakov na tej poti je digitalizacija poslovnih dokumentov in poslovnih procesov. Evropska komisija je prepoznala prednosti digitalizacije, zlasti na področju e-izdajanja računov, ki lahko pomembno prispeva h gospodarski blaginji in se uskladi s cilji javnih politik, kot sta zmanjšanje primanjkljaja in trajnostni razvoj. Kljub uspešni uvedbi uporabe e-računov v javnem sektorju je razširjenost izdajanja e-računov pri transakcijah med podjetji (B2B) presenetljivo nizka. Ta raziskava se osredotoča na Slovenijo, majhno evropsko državo, ki je leta 2015 uvedla obvezno izdajanje e-računov med podjetji in javnim sektorjem. Metode: Da bi raziskali uporabo e-računov v širši populaciji, smo zasnovali spletno anketo, ki smo jo izvedli med 284 organizacijami v Sloveniji. Zbrane podatke smo analizirali s programom SPSS 28. Za oceno pomembnosti identificiranih prednosti, ovir in spodbud za uporabo e-računov smo uporabili T-test. Izvedli smo tudi T-test za ugotavljanje statistično pomembnih razlik o pomembnosti prednosti, ovir in spodbud med organizacijami z manjšim in večjim obsegom uporabe e-računov. Rezultati: Rezultati so pokazali, da organizacije dobro prepoznavajo prednosti uporabe e-računov in jih dojemajo kot pomembne. Najpomembnejše ovire pri uvajanju e-računov so povezane s poslovnim okoljem ter nepoznavanjem in pomanjkanjem znanja o tem, kako uvesti e-račune. Želene spodbude za širše uvajanje e-izdajanja računov so povezane z enostavnejšo in cenejšo tehnično izvedbo, zagotavljanjem usposabljanja in izobraževanja, ki vključuje najboljše prakse, ter z razpoložljivostjo državnih subvencij in drugih podpornih ukrepov na državni ravni, vključno z zakonodajo, javnim imenikom poslovnih subjektov, ki uporabljajo elektronsko iz-menjavo dokumentov, in ponudnikov storitev. Zaključek: Članek podaja pomembne informacije za odločevalce in javno upravo, da sprejmejo ustrezne ukrepe in spodbude za nadaljnjo podporo širši uporabi e-računov in izmenjave drugih poslovnih e-dokumentov za boljše izkoriščanje priložnosti digitalizacije. e-invoicing digitalization sustainability Slovenia e-računi digitalizacija trajnostni razvoj Evropska unija Slovenija true true true Angleški jezik Slovenski jezik Neznano 2025-08-11 11:19:43 2025-08-11 11:19:43 2025-08-12 03:14:37 0000-00-00 00:00:00 2024 0 0 str. 3-19 ǂiss.ǂ1 Vol. 57 2024 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 2024-01-01 004.9:659.2 187946755 10.2478/orga-2024-0001 1318-5454 RAZ_Bojanc_Rok_2024.pdf RAZ_Bojanc_Rok_2024.pdf 1 6364BD1A4F2D3270410F7E842DF68753 756b1ea600592246180d4396dc851912620341ff3e8673032399e3595b021c5f 517bf224-7694-11f0-a31f-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=195058 https://organizacija.fov.um.si/sl/stevilke/let-57-st-1-2024/ 0 1474a105-76a2-11f0-a31f-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=195067 Fakulteta za organizacijske vede Organizacija 0 0 0