The level of electronic invoicing in public procurement in Poland

Ewa Dobrzeniecka


The provisions of Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement introduce the obligation of receipt of electronic invoices in public procurement. In Poland, this obligation will come into force on April 18, 2019, which means that every ordering party in public procurement will have to receive an electronic invoice if the contractor issues and sends such a document. It, therefore, became necessary to examine the emerging research gap and obtain the answers to the following questions:

  1. What is the level of awareness in public administration about the imminent obligation to receive electronic invoices?
  2. What is the organizational and technical level of preparation enabling the implementation of the receipt and processing of e-invoices in public administration?

To obtain answers to the research questions posed, a questionnaire survey titled "The state of e-invoicing in public administration. 1st Edition" was conducted on a representative sample of 2028 units of the public procurement sector from February 14 to March 18, 2018. This research was carried out as part of the national project "An intermediary platform for electronic invoicing for the public finance sphere."

The results obtained in the study show that the level of awareness and readiness to implement electronic invoicing among entities of the public procurement sector are still at a shallow level and require radical improvement. The level of use of information systems by contracting authorities in public supply is relatively low (26%), integration between internal IT systems occurs only in 13% of surveyed units, and only 2% of respondents currently receive electronic structured invoices. It means that public entities have very little time to reliably and effectively prepare themselves to receive electronic invoices, for example through the implementation of appropriate IT systems and software, changes in the technical and organizational aspects or proper training of employees.

Keywords: Directive 2014/55/EU, electronic invoicing, e-invoice, obligation of receipt, study on e-invoicing in Poland, IT solutions; public sector


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Ewa Dobrzeniecka

About the article


The article is in the printed version on pages 72-79.

pdf read the article (Polish)

How to cite

Dobrzeniecka, E. (2018). Poziom e-fakturowania w instytucjach publicznych w Polsce. e-mentor, 3(75), 72-79. DOI: