Editing Invoice (section)

==Electronic==
[[File:UML class diagram invoice.svg|thumb|UML class diagram depicting a invoice]]
Some invoices are no longer paper-based, but rather transmitted electronically over the Internet. It is still common for electronic remittance or invoicing to be printed in order to maintain paper records. Standards for electronic invoicing vary widely from country to country. [[Electronic Data Interchange]] (EDI) standards such as the United Nation's [[EDIFACT]] standard include message encoding guidelines for electronic invoices. The [[EDIFACT]] is followed up in the [[UN/CEFACT]] [[ebXML]] syntax cross industry invoice.

===EDIFACT===
The [[United Nations]] standard for electronic invoices ("INVOIC") includes standard codes for transmitting header information (common to the entire invoice) and codes for transmitting details for each of the line items (products or services). The "INVOIC" standard can also be used to transmit credit and debit memos.

In the [[European Union]] legislation was passed in 2010 in the form of directive 2010/45/EU to facilitate the growth of Electronic Invoicing across all its member states. This legislation caters for varying VAT and inter-country invoicing requirements within the EU, in addition to legislating for the authenticity and integrity of invoices being sent electronically. It is estimated that in 2011 alone roughly 5 million EU businesses will have sent Electronic Invoices.<ref>[http://www.softco.ie/solutions/electronic_invoicing.asp?s=D05A&m=SoftCo.com- The European Electronic Invoicing Experts] {{webarchive|url=https://web.archive.org/web/20120111050617/http://www.softco.ie/solutions/electronic_invoicing.asp?s=D05A&m=SoftCo.com- |date=11 January 2012 }}</ref>

===Open Application Group Integration Specification from OAGi===
The [[XML]] message format for electronic invoices has been used since the inception of XML in 1998. Open Application Group Integration Specification (OAGIS) has included an invoice since 2001. The Open Applications Group (OAGi) has a working relationship with UN/CEFACT where OAGi and its members participate in defining many of the Technology and Methodology specifications. OAGi also includes support for these Technology and Methodology specifications within OAGIS.

===CEFACT and UBL===
{{update section|date=May 2019}}
There are two XML-based standards currently being developed. One is the cross industry invoice under development by the United Nations standards body [[UN/CEFACT]] and the other is [[Universal Business Language]] (UBL) which is issued by [[OASIS (organization)|Organization for the Advancement of Structured Information Standards]] (OASIS). Implementations of invoices based on UBL are common, most importantly in the public sector in [[Denmark]] as it was the first country where the use of UBL was mandated by law for all invoices in the public sector. Further implementations are underway in the Scandinavian countries as result of the North European Subset project. Implementations are also underway in [[Italy]], [[Spain]], and the [[Netherlands]] (UBL 2.0)<ref>{{cite web|url=http://www.rijksoverheid.nl/onderwerpen/digitale-overheid/elektronisch-factureren|title=Elektronisch factureren|publisher=[[Government of the Netherlands]]|language=nl|access-date=5 January 2012|url-status=dead|archive-url=https://web.archive.org/web/20111122221456/http://www.rijksoverheid.nl/onderwerpen/digitale-overheid/elektronisch-factureren|archive-date=22 November 2011|df=dmy-all}}</ref> and with the [[European Commission]] itself.

The NES work has been transferred to [[European Committee for Standardization]] (CEN), the standards body of the European Union), workshop CEN/BII, for public procurement in Europe. The result of that work is [[PEPPOL]]. There UBL procurement documents are implemented between various European countries.

An agreement was made between UBL and UN/CEFACT for convergence of the two XML messages standards with the objective of merging the two standards into one before end of 2009, including the provision of an upgrade path for implementations started in either standard.

===ISDOC===
[http://www.isdoc.org/ ISDOC] is a standard that was developed in the Czech Republic as a universal format for electronic invoices. On 16 October 2008, 14 companies and the Czech government signed a declaration to use this format within one year in their products.

===E-invoicing===
After implantation of the [[Goods and Services Tax (India)|Goods and Services Tax (GST)]] in India, concept of e-invoicing has been introduced for businesses with a turnover of more than Rs 5 crore from 1 August 2023. Now reporting of [[Business-to-business|Business to Business (B2B)]] invoices for notified category of taxpayer. As of 2022, [[Business to consumer|Business to Consumer (B2C)]] invoices are exempt from e-invoicing.<ref>{{Cite web |title=e invoice in GST |url=https://tallysolutions.com/gst/e-invoice-in-gst/}}</ref>