ELECTRONIC INVOICING

Authors

  • Vitālijs Pavlāns Rēzeknes Tehnoloģiju akadēmija (LV)
  • Eduards Purviņš Rēzeknes Tehnoloģiju akadēmija (LV)
  • Sandra Ežmale Rēzeknes Tehnoloģiju akadēmija (LV)

DOI:

https://doi.org/10.17770/het2016.20.3534

Keywords:

accounting systems, electronic bills, electronic invoices, government, tax administration

Abstract

The aim of the article is to explore the specificity of electronic billing in the Republic of Latvia and other countries of the European Union, to compare it, establish the issues related to the use of electronic bills as well as elaborate suggestions to prevent them. As a result of the work the authors elaborated suggestions for a conception of electronic bills, analysed the advantages and potential benefits of the offered conception.

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References

http://ifinanses.lv/raksti/gramatvediba/dokumenti/elektronisko-rekinu-noformesana/6589

http://ifinanses.lv/raksti/gramatvediba/dokumenti/rekins-derigs-bez-paraksta

LR Elektronisko dokumentu likums

http://lata.org.lv/wp-content/conf/Efektivitate/LATA_Erekinu_standarts_JanisKronbergs.pdf

http://www.erekins.info/cms/files/objects2/0/000/008/CII%20standarta%20datnes%20apraksts.final.v1.2.pdf

MK Noteikumi par grāmatvedības kārtošanu un organizāciju

http://ifinanses.lv/raksti/pasnodarbinatais/gramatvediba/gramatvedibas-attaisnojuma-dokumenti/8187

Likums par grāmatvedību

http://ifinanses.lv/raksti/gramatvediba/dokumenti/rekins-derigs-bez-paraksta

http://ifinanses.lv/raksti/gramatvediba/dokumenti/vai-vienosanas-par-elektroniskajiem-rekiniem-ir-obligata/6516

http://m.db.lv/tehnologijas/izveidots-es-rekomendacijam-atbilstoss-e-rekina-standarts-443876?from-full

http://www.billentis.com/einvoicing_ebilling_market_overview_2014.pdf

http://www.billentis.com/einvoicing_ebilling_market_overview_2016.pdf

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Published

2016-04-20

Issue

No. 20 (2016): Human. Environment. Technology

Section

Information technology, mechatronics, electronics

How to Cite

[1]
V. Pavlāns, E. Purviņš, and S. Ežmale, “ELECTRONIC INVOICING”, HET, no. 20, pp. 162–167, Apr. 2016, doi: 10.17770/het2016.20.3534.