Informacinių technologijų taikymo Lietuvos versle teisiniai aspektai
LTInformacinių technologijų dėka įmonės turi daugiau galimybių siekti didesnio efektyvumo, mažesnio energijos naudojimo ir taršos mažinimo. Viena informacinių technologijų taikymo versle sričių yra elektroninių sąskaitų faktūrų naudojimas. Elektroninių sąskaitų faktūrų naudojimo tema Lietuvoje yra nauja: šia tema nerasta atliktų mokslinių tyrimų, yra parašyti tik keli informaciniai pranešimai apie pokyčius įstatymuose, kurie buvo padaryti 2013 metais. Viešai skelbiamos informacijos, kaip įstatymai dėl elektroninių sąskaitų faktūrų naudojimo turėtų būti pritaikomi Lietuvos įmonėse, nėra.
ENDue to informational technologies companies have more opportunities to achieve better efficiency, less energy consumption, and reduce pollution. One of the spheres for the application of informational technologies in business is electronic invoicing. The topic of electronic invoicing is new to Lithuania: no scientific research has ever been conducted; one can find only a few informational reports about amendments to the laws dating back to 2013. There is no publicly available information about the application of laws on electronic invoicing in Lithuanian businesses. Paper invoicing is a lengthy process involving manpower and other resources, such as printers and printing materials, paper, time, transporting, accounting, archiving, and storing of paper documents. In view of the conclusions of the European Commission expert group on electronic invoicing, the Council of European Union officially adopted directive No.2010/45 with new rules on electronic invoicing, which had to be implemented in member states no later than January 1, 2013. The directive has coordinated the terms of electronic invoicing for goods and services within the Union, has defined the amendments to the rules on the contents of invoices, as well as the procedure of issuance and archiving. The Lithuanian VAT law and its explanation allow considerable flexibility on the procedure of electronic VAT invoicing and secure the authenticity of origin, contents integrity and legibility. Digital agenda for Europe has noted that due to the difference of rules on electronic invoicing in different countries, Europe does not fully benefit from electronic invoicing potential, thus depriving both consumers and businesses of the advantages of e-invoicing. According to the EUROSTAT data of 2010, 42 percent of big companies admitted that they used send or receive electronic invoices; however, small and medium enterprises had limited access to electronic invoicing.One should notice that in this context, Lithuania with its 48 percent stands firmly in third place by the level of electronic invoicing, giving way only to Denmark with 54 percent and Finland with 63 percent. However, the results of the research conducted by the authors of this article in Lithuania, contradict the official results. The in-depth interview performed within the research shows different results. The interviewees were chosen from 8 Lithuanian wholesale and retail enterprises dealing with FMCG. The selected enterprises are among the biggest in the sector. The majority (86%) of the interviewed companies did not use electronic invoicing in 2013, i.e. only 14% had electronic invoicing. However, 71% of the enterprises stated that they used to send or receive electronic data to facilitate the processing of paper invoices, although still used to send or receive and store such invoices in paper format. Most probably, the respondents of the survey of the Department of Statistics misunderstood what electronic invoice was and mistook it for electronic data of an invoice.
