The paper looks at the diffusion of electronic invoices across Europe. It argues in particular that the full benefits of e-invoicing come from a streamlined billing process - not by sending or receiving the bill as such.

Sceptics of e-invoicing therefore say that first the billing processes should be modernised because that's where the biggest savings are. Advocates claim that once e-invoices are being introduced, they would trigger this modernisation.» Download the document now 190.4 kb (PDF File)