ŠAVŠ/TAČR Digital Czechia in a Digital Europe

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surveyed sample). In the 12 countries analyzed (39% share of the surveyed sample), there was no obligation to issue invoices to state institutions in electronic form. Eighty percent (80%) of the data transfer was provided and guaranteed exclusively by a state institution. Specifically, it meant 16 countries from among the analyzed sample. In the case of Norway and Iceland (10% share of the analyzed sample of countries that actively used B2G electronic invoicing), electronic data transfer was handled only through a private company. In these countries, public authorities have relinquished all the administrative work related to electronic data transmission entirely to private entities. A certain compromise can be seen in Sweden or the Netherlands (10% share of the analyzed sample of countries that actively used electronic invoicing in the B2G relationship), where companies have a choice in ensuring the transfer of data between private or public platforms. In the Czech Republic, mandatory electronic invoicing is regulated by legislation only at the level of B2G. Unfortunately, the fact is that no legislative regulation is in place that would require mandatory electronic invoicing between business entities (B2B). In the case of business entities, such legislation would enable a more efficient collection of tax liability, especially for corporate income tax, value added tax and excise duty. In addition, this instrument could reduce the risk of secondary insolvency by motivating debtors to repay their liabilities on time in pre-arranged terms. Within the European Union, Italy has become a pioneer in mandatory B2B electronic invoicing. Since 2019, all businesses must use the Sistema di Interscambio (SDI) portal for mutual invoicing. Similar efforts are being made by Greece, which anticipates that businesses operating in Greece would submit all invoices electronically from 2020 via a portal that will allow online monitoring of business transactions by state institutions. A detailed list of recommendations for the Czech Republic in this area is found on pages 73 and 74.