Summary: Electronic invoicing (e-invoicing) refers to the sending and receiving of invoices by electronic means. Small and media sized enterprises (SMEs) have not accepted e-invoicing to the same extent as large companies and the public sector in Sweden. The purpose of present study was to gain a better understanding of the acceptance of e-invoicing in SMEs, particularly small business, by describing the factors that affect e-invoicing in SMEs in rural area. The study is a part of a going on project “The Digital Age in Rural and Remote Areas” DARRA. We proposed a research model that found significant in prior research and grouped them into four different factors; organisational readiness, external pressure, owner/manager characteristics, and perceived benefit in the perception of e-invoicing in SMEs. To validate the model we collected data from owners/managers of SMEs by using a survey. The main results from present study indicate that SMEs are ready for acceptance of e-invoicing. Pressure from customers is considered to be an important factor for e-invoicing acceptance in SMEs. Furthermore, the SMEs perceive that acceptance of e-invoicing can be beneficial, and lead to increased internal efficiency as well as impact on business processes and relationships. The innovativeness of the owner/manager was also found to influence acceptance of e-invoicing.