Use and intensity of electronic invoices in firms: The example of Sweden

Abstract

Electronic (eÀ) invoices potentially enhance environmental sustainability in several stages from production of paper to its usage. This study investigates empirically to what extent a set of firm characteristics and external factors associate with the probability to send e-invoices and with the intensity of usage, based on a representative survey of approximately 1500 Swedish firms. An invoice is considered electronic when it is exchanged in an automated system between the buyer and the seller. The analysis includes firms with one employee or larger across all industries except, agriculture, fishery, forestry, public administration and defence. Descriptive statistics show that 42 per cent of the firms in 2016 send e-invoices. By use of a two-part model, estimation results reveal that both internal and external factors are associated with the e-invoice behaviour. The probability of adoption is significantly higher for firms with government sector clients and a large number of invoices. The intensity estimation exhibits a reverse pattern, where the number of e-invoices is most strongly associated with the invoice pattern. Another internal factor of importance for the extent of e-invoices is the level of labour productivity. Construction firms have the highest probability to adopt e-invoices and manufacturing firms scale-up the usage. Besides this, neither industry affiliation nor size-class is crucial. When size-class is estimated separately, it appears that medium-sized and large firms strongly associate their invoice adoption with type of client, while the extent of the activity is solely related to internal factors. For micro enterprises and small firms, kind of client is the most important aspect at all.

E-invoicing: A Catalyst for Digitalization and Sustainability

“…Recent literature clearly outlines many potential benefits of e-invoicing compared to paper invoicing, both for the economy and society due to increased efficiency and simplicity and for the environment due to reduced paper consumption and CO2 emissions (Bellon et al, 2022;Hagsten & Falk, 2020;Keifer, 2011;Koch, 2019;Moretto & Caniato, 2021;Ollo-López & Aramendía-Muneta, 2012;Penttinen & Tenhunen, 2010;Poel et al, 2016;Qi & Che Azmi, 2021;Tiwari et al, 2023;Yip & Bocken, 2018).…”

Razvoj uporabe e-računov v Sloveniji

“…Italija je kot prva država EU s 1. januarjem 2019 uvedla obvezno izdajanje e-računov med podjetji ter med podjetji in potrošniki. [43], [44][43], [44][40], [41][35], [36] [34], [35] Po podatkih italijanskega ministrstva za finance je bilo v prvih 12 mesecih izdanih 2,1 milijarde e-računov s strani 3,6 milijona pravnih oseb, od tega 54 % med podjetji, 44 % med podjetji in potrošniki in 2 % med podjetji in javno upravo. Pred uvedbo je bilo ocenjeno, da bo uvedba samo na področju davčnih plačil prinesla dodatnih 1,4 milijarde EUR na leto.…”

La facturación eletrónica en Colombia, Brasil y Chile: análisis en sus procedimientos y aspectos condicionantes

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