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3 pillars: The three essential elements of e-invoicing and e-invoice

  • An electronic invoice (e-invoice) is a document that lists goods or services provided and the amount owed, created, stored, or sent using electronic systems.
  • E-invoices must meet specific requirements to be accepted as tax invoices, which can vary by jurisdiction.
  • The implementation of electronic invoicing varies by country and can serve different purposes, such as facilitating business processes or enabling tax administration access to invoice data.
  • Definitions of e-invoices and e-invoicing vary across tax administrations and government entities.
  • E-invoices are typically represented in a structured digital format, such as XML, while formats like PDF or scanned copies may not be considered e-invoices.

Source 3 pillars- The three essential elements of e-invoicing and e-invoice (definition) – Liwa-Analytics


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