E-invoicing as a Tool for the Digitalization of Export-Import Activities of Economic Entities in the Public Sector of the Economy of Ukraine
Malуarets L. M., Norik L. O., Skliar T. P., Molodetskyi H. H.

Malуarets, Lyudmyla M. et al. (2025) “E-invoicing as a Tool for the Digitalization of Export-Import Activities of Economic Entities in the Public Sector of the Economy of Ukraine.” The Problems of Economy 3:55–65.
https://doi.org/10.32983/2222-0712-2025-3-55-65

Section: Economics and national economy management

UDC 339.9; 004.738.5

Abstract:
In the current conditions of globalization and Ukraine’s integration into international economic structures, one of the key tools for improving the efficiency of export-import operations is e-invoicing. Implementing this tool in accordance with the European standard EN 16931 can significantly enhance the transparency and efficiency of financial and economic operations, reduce administrative costs, and simplify international trade. The aim of the research is to theoretically substantiate the feasibility of implementing e-invoicing according to the EN 16931 standard in the export-import activities of businesses in the public sector of Ukraine. To achieve this goal, the authors have tackled a number of key tasks, among which: the revealing of the nature and main characteristics of e-invoicing as a digital tool, the comparison of e-invoicing implementation in EU countries, the identification of key trends and models of its implementation, as well as the determination of advantages and challenges that may arise during the implementation of this tool in Ukraine. The study outlined key aspects of implementing the e-invoicing system in Ukraine’s export-import activities, particularly in the context of integration into European standards such as the EN 16931. It is found that e-invoicing is a powerful tool for digitalization that enhances the transparency of financial transactions, reduces administrative costs, simplifies customs procedures, and facilitates integration into the European economic space. The study conducted a comparative analysis of e-invoicing implementation in EU countries, identified key trends, models of implementation, and the impact of this tool on export-import activities, allowing for the formulation of best practices for Ukraine. The result of the research is a theoretical substantiation for the feasibility of implementing e-invoicing in Ukraine’s export-import activities, taking into account European experience, as well as identifying the advantages and challenges that accompany this process. In particular, it has been determined that the integration of e-invoicing will allow Ukraine to achieve greater efficiency in foreign trade, improve cooperation with European counterparts, and reduce risks related to errors and fraud in financial transactions. However, the implementation of this technology in Ukraine requires addressing a number of issues, among which technical unification, regulatory legal framework, and staff training are important. Prospects for further research include analyzing the legal, economic, and technical aspects of adapting e-invoicing in Ukraine, particularly evaluating the efficiency of this tool, and developing recommendations for improving national legislation to ensure harmonization with European standards. It is also important to study the social and economic effects of implementing e-invoicing in the context of national economic development and integration into the European digital market.

Keywords: e-invoicing, export-import activities, EN 16931 standard, digital transformation, electronic document management, technical and functional characteristics of e-invoicing.

Fig.: 1. Tabl.: 2. Bibl.: 25.

Malуarets Lyudmyla M. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Economic and Mathematical Modeling, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkіv, 61166, Ukraine)
Email: malyarets@ukr.net
Norik Larisa O. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economic and Mathematical Modeling, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkіv, 61166, Ukraine)
Email: larisa.norik@gmail.com
Skliar Tetiana P. – Postgraduate Student, Department of Economic and Mathematical Modeling, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkіv, 61166, Ukraine)
Email: skliar.tetiana@hneu.net
Molodetskyi Hennadii H. – Junior Researcher, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkіv, 61166, Ukraine)
Email: genamol02@gmail.com

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