Invoices, transport documents, receipts and any other documents issued, regardless of their designation, which are susceptible, namely, to customer presentation to enable goods checking or provision of services.
Published in Chapter:
Certified Invoicing Software: Boosting Entrepreneurship, Innovation, and Sustainability in the Post-COVID-19 Era
Nelson Russo (University of Trás-os-Montes and Alto Douro, Portugal & Universidade Aberta, Portugal) and
Leonilde Reis (Instituto Politécnico de Setúbal, Portugal)
Copyright: © 2021
|Pages: 24
DOI: 10.4018/978-1-7998-6776-0.ch008
Abstract
The recent tax legislative changes created conditions for the dematerialization of documents, allowing waiving invoice printing, encouraging the adoption of an electronic invoicing and document archiving system. The consequent sustainability and cost reduction measures are allowing the optimization of invoicing and archive procedures, driving companies to invest in the development of technological instruments, incorporating a philosophy of innovation and sustainability. Entrepreneurial entities can take advantage of the increasing use of telework, due to the recent pandemic, by shifting to perform functions remotely. Thus, there is a need to optimize business processes and endeavour technological innovations, taking adequate, quick, and effective decisions. A model can be applied to systematize and simplify the decision-making process related to the Portuguese tax framework and requirements for certified invoicing software or for electronic document archiving. Understanding these requirements can speed up the development or acquisition of a proper invoicing or archiving software.