Electronic Invoicing in SMEs

摘要

E-invoicing has benefits that are quite valuable to any enterprise, for example, cost savings, automated accounting procedures and increased efficiency of the workforce. This paper reports the results of a study that focused on the ease of use, learnability and low usage of e-invoices in SMEs. The study was conducted with 12 Finnish small and medium enterprises (SME). The paper demonstrates use habits related to the e-invoicing systems and presents positive and negative comments from the users. According to the users, the benefits of e-invoicing are on a rudimentary level. On the negative side, the SMEs cannot realize all the benefits of e-invoicing.