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EU Multi-Stakeholder Forum on e-invoicing – TASK 1

E-invoicing uptake in the EU. EU Multi-Stakeholder Forum on e-invoicing – TASK 1. Pieter Breyne – PwC Belgium Jeroen Verheecke – PwC Belgium Sander Van der Meulen – PwC Belgium. March 2012. Agenda. Enterprises sending and/or receiving e-invoices General Per entity size

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EU Multi-Stakeholder Forum on e-invoicing – TASK 1

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  1. E-invoicing uptake in the EU EU Multi-Stakeholder Forum on e-invoicing – TASK 1 Pieter Breyne – PwC Belgium JeroenVerheecke – PwC Belgium • Sander Van derMeulen– PwC Belgium March 2012

  2. Agenda • Enterprises sending and/or receiving e-invoices • General • Per entity size • Per entity sector • Invoices sent and/or received • Per type • Per commerce transaction • E-invoicing technologies used by enterprises • Drivers and obstacles for e-invoicing adoption by enterprises • Process and controls applied by enterprises E-invoicing uptake in the EU

  3. Enterprises sending and/or receiving e-invoicesEU: Eurostat 2007 - 2010 E-invoicing uptake in the EU

  4. Enterprises sending and/or receiving e-invoicesEU: Eurostat 2010 Leaders (> 40%) Average (20 – 40 %) Laggards (< 20%) N/A E-invoicing uptake in the EU

  5. Enterprises sending and/or receiving e-invoices • Increasing use of e-invoicing across Europe (only few exceptions) • The data is NOT comparable to the data available for 2011, due to the use of different variables: • 2010: sending and/or receiving all types of e-invoices • 2011: sending and/or receiving only in a standard structure • Large differences within EU-countries with Italy, Lithuania and Latvia as leading countries • Euro area ahead of EU 27 E-invoicing uptake in the EU

  6. Enterprises sending and/or receiving e-invoicesEU: Eurostat 2011 E-invoicing uptake in the EU

  7. Enterprises sending and/or receiving e-invoices • Large differences within EU-countries • More structured e-invoices are received than sent (only few exceptions) • More unstructured e-invoices are sent than structured ones • Finland is well ahead, while Hungary is clearly running behind Remarks: • The data does not include the financial sector • Data for the following variables are not available: • Enterprises receiving e-invoices NOT suitable for automatic processing is lacking • Enterprises receiving e-invoices (suitable OR NOT for automatic processing) E-invoicing uptake in the EU

  8. Enterprises sending and/or receiving e-invoices per entity size EU: Eurostat 2011 E-invoicing uptake in the EU

  9. Enterprises sending / receiving e-invoices per entity sizeSpain: E-invoicing dissemination plan 2011 E-invoicing uptake in the EU

  10. Enterprises sending / receiving e-invoices per entity sizePoland: Central Statistical Office 2010 E-invoicing uptake in the EU

  11. Enterprises sending and/or receiving e-invoices per entity size • Use of e-invoices (structured or not structured) sent and received increases with entity size (EU-wide) • Similar results are applicable for PL & ES data, although small enterprises send little more non-structured e-invoices than larger companies in ES Remarks: • The data does not include the financial sector • Data for the following variables are not available: • Enterprises receiving e-invoices NOT suitable for automatic processing is lacking • Enterprises receiving e-invoices (suitable OR NOT for automatic processing) E-invoicing uptake in the EU

  12. Enterprises sending vs. receiving e-invoicesEurope: Itella 2010 E-invoicing uptake in the EU

  13. Enterprises sending e-invoicesEurope: Itella 2010 & Eurostat 2011 E-invoicing uptake in the EU

  14. Enterprises sending (vs. receiving) e-invoices • More e-invoices are received than sent in 2010 (only few exceptions) • When comparing Eurostat 2011 with Itella 2010 data: • Only invoices sent (all types) could be compared, because of missing variable in Eurostat 2011 data • Comparison not reliable because of large differences with previously mentioned conclusions, possibly due to: • Different sample / sampling method • Description of data not fully clear in Itella 2010 data Remark: • Only data of 14 EU-countries (+ Russia and Norway) is available E-invoicing uptake in the EU

  15. Enterprises sending and/or receiving e-invoices per sector EU: Eurostat 2011 E-invoicing uptake in the EU

  16. Enterprises sending and/or receiving e-invoices per sector • Only small spread between different sectors, however: • Mapping done based on activities (that are often overlapping and too detailed) rather than sectors • Not all sectors are covered E-invoicing uptake in the EU

  17. Invoices sent by enterprises per type Europe: Itella 2010 E-invoicing uptake in the EU

  18. Invoices received by enterprises per type Europe: Itella 2010 E-invoicing uptake in the EU

  19. Invoices sent and received by enterprises per type • Majority of invoices are still sent and received on paper • Very small share of invoices is fully electronic or sent via e-mail (EU-wide) Remark: • Only data of 14 EU-countries (+ Russia and Norway) is available E-invoicing uptake in the EU

  20. E-invoices sent by enterprises per commerce transactionEU: Factuurmonitor 2008 E-invoicing uptake in the EU

  21. Invoices sent per commerce transactionDenmark: Interoperability of e-invoicing 2007 E-invoicing uptake in the EU

  22. E-invoices sent by enterprises per commerce transaction • Use of sent e-invoices increases with entity size • No significant differences (EU-wide) between commerce transactions (B2B / B2C / B2G) • However, in DK the large majority of enterprises sending e-invoices operate in the B2B segment E-invoicing uptake in the EU

  23. E-invoicing technologies used by enterprisesEU: PwC Study 2005 & 2009 E-invoicing uptake in the EU

  24. E-invoicing technologies used by enterprisesEU: PwC Study 2005 & 2009 E-invoicing uptake in the EU

  25. E-invoicing technologies used by enterprises The Netherlands: Factuurmonitor 2008 & 2010 E-invoicing uptake in the EU

  26. Format of e-invoices used by enterprisesThe Netherlands: Factuurmonitor 2008 E-invoicing uptake in the EU

  27. Format of e-invoices sent vs. received by enterprisesCzech Republic: Czech Statistical Office 2011 E-invoicing uptake in the EU

  28. Format of e-invoices sent vs. received by enterprises Austria: Billentis 2011 E-invoicing uptake in the EU

  29. E-invoicing technologies used by enterprises • The top technologies used (EU-wide) are: • E-mail (pdf-form) • Scanning (of paper invoices) • EDI • Another important technology used is electronic bill (B2C) & invoice (B2B) presentment and payment • Trends: • Electronic invoice presentment & payment and scanning increases, while EDI decreases from 2005 to 2009 • No data available to analyse the use of e-mail from 2005 to 2009 • Small differences in technologies used from 2008 to 2010 in NL. E-invoicing uptake in the EU

  30. E-invoicing technologies • No clear winner for future e-invoicing technologies • The data related to used technologies is difficult to compare due to: • Other country-specific data; e.g. split of sent vs. received e-invoices (AT) • Other variables for used technologies, meaning more generic (country-specific) vs. more specific (EU-wide); e.g. portals • No clear distinction in channels and formats E-invoicing uptake in the EU

  31. Drivers for e-invoicing adoption by enterprisesEU: PwC Study 2005 & 2009 E-invoicing uptake in the EU

  32. Drivers for e-invoicing adoption by enterprises(issuer vs. recipient)Austria: e-Rechnung – WKO 2011 E-invoicing uptake in the EU

  33. Drivers for e-invoicing adoption by enterprises The Netherlands: Factuurmonitor 2008 & 2010 E-invoicing uptake in the EU

  34. Drivers for e-invoicing adoption by enterprises • The top 3 drivers for e-invoicing adoption in EU countries are: • Cost savings • Efficiency increase • Faster payment • Another important driver could be customer and supplier preferences • No clear trend between 2008 and 2010 data • EU-wide data is similar to data from Austria and The Netherlands E-invoicing uptake in the EU

  35. Obstacles for e-invoicing adoption by enterprises EU: PwC Study 2005 & 2009 E-invoicing uptake in the EU

  36. Obstacles for e-invoicing adoption by enterprises The Netherlands: Factuurmonitor 2008 & 2010 E-invoicing uptake in the EU

  37. Obstacles for e-invoicing adoption by enterprises • The main obstacles for e-invoicing adoption in EU countries are: • Customer and supplier readiness / acceptation • Complexity / readiness of internal systems • High investment • Importance of following obstacles has doubled from 2005 to 2009: • Unclear regulation / legislation • Supplier readiness • EU-wide data is similar to data from The Netherlands, although other options are given E-invoicing uptake in the EU

  38. Process and controls applied by enterprisesEU: PwC Study 2005 & 2009 E-invoicing uptake in the EU

  39. Process and controls applied by enterprises • Reduction in exchange of orders or delivery notes via EDI is shown • Increase in parallel exchange of paper invoices between 2005 and 2009 • Figures on other process and controls applied by enterprises in 2005 and 2009 are almost identical E-invoicing uptake in the EU

  40. Conclusion • Analysis of the data: • Increasing use of e-invoicing EU-wide with large differences between countries, although the majority of invoices is still on paper • More unstructured e-invoices than structured ones • The main drivers for e-invoicing adoption are cost savings, efficiency increase and faster payment, while important obstacles are the complexity, acceptation and high investment • Data collection: • Different and incomplete data available country-specific vs EU-wide (not comparable) • Data too much focused on use of e-invoicing (not on e-invoices)  Collect data centralised + decide on what to collect E-invoicing uptake in the EU

  41. Conclusion of our break-out • Preferred option – Ask Eurostat (on yearly basis – at least till 2020) • Alternatives (can be in parallel with preferred option) • Option 1 – Ask via the national fora • Standard questionnaire (Eurostat + other questions) • Option 2 – Ask an external party to run a yearly survey E-invoicing uptake in the EU

  42. Conclusion of our break-out • Activities for Activity 1 • Coordinate with Eurostat • Create a standard questionnaire • Continue to collect information from national fora and international studies • Continue to analyse gathered information (deadline September 2012 for first comprehensive monitoring analysis) E-invoicing uptake in the EU

  43. Appendix – Inventory of available data sources • EU/Europe-wide data sources: • Eurostat, 2007 – 2011 • Itella, 2011 • PwC Study, 2005 & 2009 • Factuurmonitor, 2008 E-invoicing uptake in the EU

  44. Appendix – Inventory of available data sources • Country-specific data sources: • The Netherlands: Factuurmonitor, 2008 & 2010 • Spain: E-invoicing dissemination plan, 2011 • Poland: Central Statistical Office, 2010 • Denmark: Interoperability of e-invoicing, 2007 • Austria: e-Rechnung – WKO, 2011 & Billentis, 2011 • Czech Republic: Czech Statistical Office, 2011 E-invoicing uptake in the EU

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