The subject of this paper is electronic invoicing, which appears as a modern, reliable and efficient way of handling and processing invoices without the need for paper. The impact of electronic invoicing on business operations, the role of the state in the introduction of electronic invoicing, and the perspective of the future development of electronic invoicing are investigated. In the first part of the paper, the problem and the subject of the research are described, the goals to be achieved by the research are set, and the research hypotheses are set. The second part of the paper explains how the process of digital transformation affects all segments of society and the economy. The third part describes traditional versus electronic invoicing, the advantages of electronic invoicing, an overview of the electronic invoicing model, and the role of service providers. The fourth part of the paper deals with legal regulations at the level of the EU and the Republic of Croatia, and the special role of FINA in the Croatian electronic invoicing market. The research concludes that the acceptance of electronic invoicing in companies increases with the size of the company. The important role of the state in the acceptance of electronic invoicing is proven, and it is determined that most companies that have not yet introduced electronic invoicing intend to introduce the mentioned technology