Building on from the 2023 ‘Principles for the Interoperability of Electronic Invoicing Systems in the APEC Region’  (“the Principles”) this project explores a pathway towards the implementation of the Principles. This was done through the development of a research report to build confidence in and understanding of e-invoicing policies, infrastructure and processes in the APEC region, and what is needed for greater interoperability such as identifying potential barriers, best practice examples and potential areas for further technical assistance and capacity building for more effective and efficient implementation of the Principles in APEC economies. The report also explores the benefits of e-invoicing to business, particularly SMEs.