Electronic invoice

  • any invoice that is issued, submitted and received in a structured electronic form such that it can be processed automatically and electronically; or
  • any equivalent request for payment that satisfies the above-mentioned conditions; or
  • any document or message that amends the initial invoice and refers to this invoice in a systematic and unambiguous manner, and satisfies the above-mentioned conditions, i.e.:
    • an XML file; or
    • a file containing XML markup; and
    • not simply a PDF, Word or another non-structured document which does not contain all the features of the electronic invoice (e.g. separate standardised attributes that can be read automatically by a computer).

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