– The purpose of this paper is to understand the impediments and proposed solutions during the e-invoice implementation and promotion.
– A participant observation-based case study research approach was utilized to examine the process and challenges for enabling the national e-invoice service.
– The e-invoice evolution process is summarized into three phases: the paperless phase, the diffusion phase and the cloud-enabled phase. The co-evolutionary adaptation process was drawn to highlight the broader issues of constructing a national-level information system.
– Although this research is limited from the perspective of Taiwan, it provides a good illustrative example of e-invoice implementation.
– The findings can provide preliminary understanding of how an integrated e-invoice platform can enable the development of smart government. This paper also highlights issues of legal, technical, political and organizational challenges in e-government development.
