Report on the evolution of eInvoicing in the digital age

The purpose of this document is to provide selected case studies demonstrating relevant eInvoicing market developments. These case studies can be leveraged by EU policymakers to promote the alignment of broader adoption in both business-to-government (B2G) and business-to-business (B2B) eInvoicing context, with innovative applications of eInvoicing data in various areas, including fraud detection, environmental reporting, customs declarations, and emerging technologies. The most relevant emerging technologies used for eInvoicing have been identified with a focus on artificial intelligence, robotic process automation, blockchain, and big data. A list of possible uses of eInvoicing data for specific purposes has been drawn up considering the main EU policy priorities and their potential impact on the market. Selected case studies have been further elaborated to shed light on the solutions developed and how they operate, their implementation phase and scalability.