Use of Electronic Invoices in Mariborski Vodovod, Public Company, d.d.

Zaradi vedno večjega razvoja informacijskih tehnologij in predvsem elektronskega poslovanja so podjetja primorana v svoje poslovanje uvesti novitete, predvsem na področju informatike. Predvsem zaradi konkurenčnosti na trgu je pomembno, da podjetja čim bolje izkoristijo prednosti, ki jim jih prinaša e-poslovanje. Elektronsko poslovanje predstavlja prehod iz klasičnega načina poslovanja, ki je potekal po telefonu in s pomočjo podatkov, informacij na papirju v elektronsko obliko sporazumevanja in poslovanja. Pojem elektronsko poslovanje izhaja iz angleškega izraza »electronic commerce« in obsega celoto procesov, ki podpirajo trgovsko, poslovno dejavnost in lahko vključujejo potrošnike, proizvajalce, ponudnike storitev in posrednike (Đurić 2011, str. 8, povzeto po Pavliha 2002, str. 24). Spremembe v poslovanju, ki jih prinaša e-poslovanje, so po večini nižji administrativni stroški, krajši čas obdelave podatkov, nižji stroški tiskanja računov in boljši odnos s strankami, saj jim je omogočen lažji način poslovanja oziroma plačevanja računov. Elektronski račun je račun, izdan v standardni elektronski obliki v skladu s tehničnimi in drugimi pogoji, ki so določeni s posebnimi predpisi. Enakovredno zamenjuje račun v papirni obliki, ki ga izdajatelj posreduje prejemniku za opravljeno storitev ali dobavljeno blago (BASS, d. o. o., 2012, str. 1). V magistrskem delu smo obravnavali področje e-poslovanja, natančneje smo opredelili e-račune ter različne modele. Glavni cilj magistrskega dela je obravnavati tematiko e-računov, predstaviti njihove prednosti in slabosti, obrazložiti tematiko zakonodaje, ki zajema e-račune ter opisati različne modele e-računov. Na koncu magistrskega dela smo predstavili praktičen primer uporabe e-računov v podjetju Mariborski vodovod, javno podjetje, d. d. Predstavili smo programsko rešitev podjetja Bass, d. o. o., ki je uvedlo programsko rešitev eRačun v že obstoječi informacijski sistem Mariborskega vodovoda, javno podjetje, d. d. Predstavili smo celoten postopek uporabe rešitev izdajanja e-računa ter postopek plačila prejetih e-računov.An increasing development of information technology and predominantly electronic commerce forces companies to bring novelties to their operating activities, especially in the field of informatics. It is relevant, due to the market competitiveness, that companies use their advantages of e-commerce as much as possible. Electronic commerce represents a passage between standard way of trading through phone calls with the help of data, information on paper and electronic way of communicating and trading. The concept of electronic commerce involves processes which support trading, business transaction activities and can include consumers, producers, service providers and commercial agents. (Đurić 2011, str. 8, povzeto po Pavliha 2002, str. 24) Changes in trading as a result of e-commerce are mostly lower administration expenses, shorter time for data processing, lower cost of printed receipts, and better customer relationships because customers are provided a simpler manner of transaction or invoice payment. Electronic invoice is an invoice issued in a standard electronic form in accordance with technical and other conditions which are set by special regulations. It also equally substitutes a paper receipt, which is given to a consumer by an issuer, for supplied services or goods (BASS d.o.o., 2012, str. 1). This Master’s Thesis deals with the subject of e-commerceit thoroughly defines e-invoicing and its different models. The main objective of the Master’s Thesis is to discuss e-invoicing, present its advantages and disadvantages, explain problems of the legislation concerning e-invoicing and describe different models of e-invoices. The final part of the Master’s Thesis present practical examples of e-invoicing in Mariborski vodovod, PLC (public limited company). It also presents eRačun (e-invoice) – a program solution offered by Bass, LLC (limited liability company). Bass, LLC assisted in including eRačun program into an existing information system of Mariborski vodovod, PLC. The entire procedure of using the solution by issuing e-invoices and the procedure of e-invoice payment was introduced