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Electronic invoicing -- Semantic data model of the elements of an e-receipt or a simplified electronic invoice
This document establishes a semantic data model of an e-receipt or a simplified electronic invoice.
NOTE In the remainder of this document, when “e-receipt” is mentioned, “simplified invoice” is also meant.
The semantic model includes essential information elements that an electronic receipt needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and domestic trade.
The semantic model can be used by organizations in the private and the public sector for documenting by issuing a receipt for the purchase of services and/or goods.
It can also be used for documenting a purchase between private sector enterprises.
In addition, it has been designed for the use of consumers.
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