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Evropski parlament in Svet sta 16. aprila 2014 sprejela/potrdila Direktivo 2014/55/EU o elektronskem izdajanju računov. Direktiva poziva k opredelitvi skupnega evropskega standarda o elektronskem izdajanju računov (EN 16931). Direktiva o izdajanju računov določa, da je treba papirni račun in elektronski račun obravnavati enako, dokler je izdajatelju zagotovljena pristnost njegovega izvora, celovitost njegove vsebine in berljivost od datuma izdaje in dokler je račun ohranil. Direktiva 2014/55/EU temelji na implementaciji e-računov v javnem in zasebnem sektorju in je v poslovanje na ravni javne uprave in zasebnega gospodarstva prinesla tako koristi kot izzive. Namen magistrskega dela je bilo analizirati koristi obvezne uporabe e-računov v javnem sektorju. Problem, ki se je obravnaval skozi delo, temelji na upravičenosti oziroma dosegu cilja, ki naj bi ga prispevala Direktiva 2014/55/EU. V magistrskem delu smo analizirali koristi uporabe e-računov pri izvajanju Direktive 2014/55/ EU v Sloveniji in izbranih evropskih državah. Za namen pristnosti in poglobljenih podatkov se je izvedla analiza podatkov uporabe e-računov v izbranih državah, ki so javno dostopni na spletni strani CEF Digital Connecting Europe. Poleg tega se je v spletnem programu 1ka izvedla anketa, v kateri je sodelovalo 150 oseb. Analiza je pokazala, da anketirancem največje težave pri poslovanju z e-računi predstavljajo tehnološke ovire, medtem ko tveganja izgube delovnega mesta zaradi tehnološkega napredka ne zaznavajo kot grožnjo. Podatki uporabe e-računov v izbranih državah pa kažejo, da tako Slovenija kot izbrane države zaznajo zmanjšano porabo papirja, boljšo preglednost nad e-računi, boljše upoštevanje zakonodaje ter manjše število zlorab in nepooblaščenih vpogledov. On 16 April 2014, the European Parliament and the Council adopted/approved Directive 2014/55 / EU on electronic invoicing. The Directive calls for the definition of a common European standard on electronic invoicing (EN 16931). Furthermore, the Invoicing Directive stipulates that paper and electronic invoices must be treated in the same way as long as the issuer is guaranteed the authenticity of its origin, the integrity of its content and readability from the date of issue and as long as the invoice is maintained. Directive 2014/55 / EU is based on the implementation of e-invoices in the public and private sectors and has brought both benefits and challenges to operations at the level of public administration and the private economy. The purpose of the master's thesis was to analyze the benefits of mandatory use of e-invoices in the public sector. The problem addressed through the work is based on the justification or achievement of the goal that Directive 2014/55 / EU is supposed to contribute. In the master's thesis, we analyzed the benefits of using e-invoices in implementing Directive 2014/55 / EU in Slovenia and selected European countries. An analysis of e-invoice usage data in selected countries, which is publicly available on the CEF Digital Connecting Europe website, was conducted for authenticity and in-depth data. In addition, a survey in the 1ka online program, in which 150 people participated, was carried out. The analysis showed that technological barriers are the most significant difficulties in the e-invoice business. At the same time, the respondents do not perceive the risk of job loss due to technological progress as a threat. Slovenia and selected countries see the advantages of doing business: reduced paper consumption, better transparency over e-invoices, better compliance with the law, fewer abuses and unauthorized access. |
