ŠAVŠ/TAČR Digital Czechia in a Digital Europe

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Table 1 shows comprehensive data used for the analysis of electronic invoicing in individual member states of the European Union, Iceland, Norway and Liechtenstein. The table shows in which countries there is already legislation regulating the area of electronic invoicing, i.e. whether the electronic transmission of invoices is already used in the business-to-government (B2G) relationship. The above data shows it is possible to determine whether business entities are obliged to issue invoices to public administration institutions in electronic form or whether they can do so voluntarily on the basis of their discretion or mutual agreement between the two entities. Last but not least, for each state, it is stated through which platform the data transfer between the business entity and the state institution from the point of view of e-invoicing takes place. The data listed in Table 1 shows that electronic invoicing is currently regulated in 20 countries of the European Union and the EEA. This represents a 65% share of the entire sample examined. The analysis found that, as of the specified date, electronic invoicing is not regulated in 10 countries, which represents a 32% share of the analyzed sample. These countries were Bulgaria, Finland, Ireland, Luxembourg, Hungary, Malta, Poland, Greece, Slovakia and the United Kingdom. 14

14 The United Kingdom was still a member of the European Union at the time the research was done.