Strukturētie e-rēķini Latvijā: ieviešana un pielietojums enerģētikas uzņēmumā AS "Enerģija"
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Latvijas Universitāte
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lav
Abstract
Latvijā ir sākusies strukturētu e-rēķinu ieviešana, tas ir solis uz priekšu gan ekonomiskās efektivitātes, gan digitālās transformācijas jomā, taču ir būtiski, lai šis ieviešanas process tiktu veikts, ņemot vērā gan tehnoloģiskos, gan juridiskos aspektus un spētu nodrošināt vēl lielāku caurskatāmību un drošību. Maģistra darba mērķis: pamatojoties uz strukturēto e-rēķinu teorētisko aspektu un izpēti, veikt Latvijā un AS "Enerģija" strukturēto e-rēķinu ieviešanas un pielietojuma novērtējumu un izstrādāt priekšlikumus konstatēto nepilnību novēršanai. Darba izstrādes rezultātā autore secināja, ka kopumā Latvijas uzņēmumi vēl nav gatavi e-rēķinu ieviešanai, kā arī konstatēja nepilnības AS "Enerģija" e-rēķinu ieviešanas procesā un izstrādāja priekšlikumus to novēršanai.
In Latvia, the implementation of structured e-invoices has begun, which is a big step forward both in terms of economic efficiency and digital transformation. However, it is crucial that this implementation process is carried out while considering both technological and legal aspects, and is able to ensure even greater transparency and security. The purpose of thesis: Based on the theoretical aspects and research of structured e-invoices, to evaluate the implementation and application of structured e-invoices in Latvia and at AS "Enerģija," and to develop proposals to address identified deficiencies. As a result of the work, the author concluded that, overall, Latvian companies are not yet ready for the implementation of e-invoices, and also identified errors in the process of e-invoice implementation at AS "Enerģija" and developed proposals to prevent them.
In Latvia, the implementation of structured e-invoices has begun, which is a big step forward both in terms of economic efficiency and digital transformation. However, it is crucial that this implementation process is carried out while considering both technological and legal aspects, and is able to ensure even greater transparency and security. The purpose of thesis: Based on the theoretical aspects and research of structured e-invoices, to evaluate the implementation and application of structured e-invoices in Latvia and at AS "Enerģija," and to develop proposals to address identified deficiencies. As a result of the work, the author concluded that, overall, Latvian companies are not yet ready for the implementation of e-invoices, and also identified errors in the process of e-invoice implementation at AS "Enerģija" and developed proposals to prevent them.