State and Perspectives of Electronic Invoicing in Croatian Companies

The paper analyzes the current state and perspectives of elec­tronic invoicing in Croatian companies. The digital transition or more specif­ically, the digital transformation processes affect all companies and are cru­cial for increasing efficiency, innovation, and the overall growth of the econ­omies. Electronic invoicing, as one of the manifestations of digital transfor­mation, brings about numerous economic benefits based on process auto­mation and integration from order to payment between business parties. In the paper, the reasons and characteristics of Croatian companies that have introduced electronic invoicing and those that have not are present­ed in detail. The empirical study reveals that a company’s adoption of elec­tronic invoicing increases with the company’s size. Also, the government’s critical role in implementing electronic invoicing in Croatian companies is highlighted.