Vehbi Neziri , Ramadan Dervishi and Blerim Rexha
Publication year: 2021


Blockchain technology is known primarily through the cryptocurrency bitcoin, but has begun to find application in other areas for both public and private services, including, but not limited to, payments, electronic voting, health, government services etc. Blockchain technology potential relay on its capability to store all transactions records and makes them available to all parties with permission to view, but no one can make unauthorized changes to them. Many government service providers have to bill the government for the services they provide, but non-standardized and unverified manual or electronic invoicing often leads to double invoicing or payment. As a result of these problems extra care and controls are needed to avoid generating double invoicing or payments. With all the added care and control, human beings can make mistakes, so the purpose of this paper is to analyze the implementation of blockchain and smart contracts for invoicing efficiently government services. The paper will also analyze several government services and authorities and determine the type of blockchain to be used. Implementing blockchain and smart contracts eliminates not only the double invoicing and payments issue, but it also can transform the process, i.e. increase the transparency of invoicing and payment of services, thus offering better audit opportunities.

Keywords: Blockchain, Invoicing, Government Services, Smart Contract