The Obligatory Electronic Invoicing and Reporting as A Digital Ecosystem

Authors

  • Assoc. Prof. Dr Georgi Ranchev Department of Financial Control, Faculty of Finance and Accounting, UNWE Author

Keywords:

Digital transformation, Electronic invoicing
H25, H26, K34, O23, O33

Abstract

Subject to the present article are the VAT gap as well as the measures undertaken by some of the European Union member states including the introduction apart from public tenders of obligatory electronic invoicing and reporting as a separate digital ecosystem. The results of a recent survey on the expected effects of the digital transformation processes and obligatory electronic invoicing on budget revenues and the business are also provided.

References

H Boley, E Chang - … Inaugural IEEE-IES digital ecosystems and …, 2007 (2007). Digital ecosystems: Principles and semantics. URL: https://ieeexplore.ieee.org/abstract/document/4233739/ (accessed 2020-11-12)

Downloads

Published

2021-04-27

Issue

No. 1 (2021)

Section

Articles

License

Copyright (c) 2021 Georgi Ranchev (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Ranchev, G. (2021). The Obligatory Electronic Invoicing and Reporting as A Digital Ecosystem. Research Papers, 1, 207-216. https://bjiep.e-dnrs.org/index.php/rp/article/view/5317