o:32421 Electronic Invoice – Benefits or Costs for Public And Private Sector Entities in Republic of Serbia en Abstract: The process of digitization of business inevitably requires the exchange of documents electronically. The electronic invoice is one of the documents in internal traffic in Serbia, which Is sent from May1 ,2022 through the system of electronic invoices by the issuer to the recipient directly through the system of electronic invoices or indirectly through information intermediaries. The aim of the paper is to identify the benefits and costs for the introduction of electronic invoices by public and private sector entities. Respecting the set goal, the research will be carried out on the territory of Sumadija and Western Serbia using questionnaires, as well as on the basis of available and current scientific and professional literature and officially published data. The results of the survey provide an answer as to when the benefits exceed the investment costs related to the use of electronic invoices and when it is time to switch to the use of electronic dispatch notes in transactions between private and public sector entities. Keywords: electronic invoice, system of electronic invoices, private sector, public sector, electronic delivery note 1552100 978-86-82078-18-0 2024-01-19T12:39:31.177Z 44 no 46 Momčilo Vasiljević Radovan Kastratović Univerzitet u Beogradu Ekonomski fakultet person 0000-0002-6138-906X Nenad Mihailović person Marijana Milanović person application/pdf 151791 https://phaidrabg.bg.ac.rs/o:32421 no yes 18 70 92000004 11A03 13th International Conference Science and Higher Education in Function of Sustainable Development - SED 2023, 5th - 8th June 2023, Vrnjacka Banja, Serbia 3-149 3-155 Užice : Akademija strukovnih studija "Zapadna Srbija", Odsek Užice 2023