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Implementing E-Invoicing in the European Union: An interpretive analysis of regulatory variation across Member States

Benjari, Sammy LU and Liebrecht, Noah LU (2026) INFM12 20261
Department of Informatics
Abstract
Mandatory B2B e-invoicing is expanding across the EU under a shared harmonisation agenda, yet Member States have adopted substantially different governance arrangements for how invoices are exchanged, validated, and reported. This thesis investigates how regulation affects the implementation of mandatory B2B e-invoicing and how governance model variation shapes the conditions organisations face during that process. Drawing on document analysis of five Member States and five expert interviews, the study takes an interpretivist and abductive approach. The findings show that regulation is not external to implementation but embedded in it, enacted through format specifications, validation sequences, and transmission architectures. Governance... (More)
Mandatory B2B e-invoicing is expanding across the EU under a shared harmonisation agenda, yet Member States have adopted substantially different governance arrangements for how invoices are exchanged, validated, and reported. This thesis investigates how regulation affects the implementation of mandatory B2B e-invoicing and how governance model variation shapes the conditions organisations face during that process. Drawing on document analysis of five Member States and five expert interviews, the study takes an interpretivist and abductive approach. The findings show that regulation is not external to implementation but embedded in it, enacted through format specifications, validation sequences, and transmission architectures. Governance model type shapes the enterprise integration challenge: Italy, France, Belgium, Hungary, and Germany each generate structurally different demands on ERP configuration, middleware, and operational compliance. The study contributes a comparative governance typology and shows that cross-jurisdictional implementation burdens cannot be explained without reference to governance model type, organisational maturity, and the temporal specification status of planned reporting obligations. (Less)
Please use this url to cite or link to this publication:
author
Benjari, Sammy LU and Liebrecht, Noah LU
supervisor
organization
course
INFM12 20261
year
type
H1 - Master's Degree (One Year)
subject
keywords
e-invoicing, digital reporting, enterprise integration, regulation
language
English
id
9241662
date added to LUP
2026-06-22 07:22:23
date last changed
2026-06-22 07:22:23
@misc{9241662,
  abstract     = {{Mandatory B2B e-invoicing is expanding across the EU under a shared harmonisation agenda, yet Member States have adopted substantially different governance arrangements for how invoices are exchanged, validated, and reported. This thesis investigates how regulation affects the implementation of mandatory B2B e-invoicing and how governance model variation shapes the conditions organisations face during that process. Drawing on document analysis of five Member States and five expert interviews, the study takes an interpretivist and abductive approach. The findings show that regulation is not external to implementation but embedded in it, enacted through format specifications, validation sequences, and transmission architectures. Governance model type shapes the enterprise integration challenge: Italy, France, Belgium, Hungary, and Germany each generate structurally different demands on ERP configuration, middleware, and operational compliance. The study contributes a comparative governance typology and shows that cross-jurisdictional implementation burdens cannot be explained without reference to governance model type, organisational maturity, and the temporal specification status of planned reporting obligations.}},
  author       = {{Benjari, Sammy and Liebrecht, Noah}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Implementing E-Invoicing in the European Union: An interpretive analysis of regulatory variation across Member States}},
  year         = {{2026}},
}