{
  "product": "Specification (reference)",
  "title": "Invoicing",
  "summary": "Documents that have to be legally correct, sequential and impossible to quietly alter.",
  "category": "commerce",
  "entries": [
    {
      "path": [
        "AI",
        "Document",
        "Sequential invoice numbers with no gaps"
      ],
      "value": "",
      "status": "yes",
      "note": "a legal requirement in most jurisdictions"
    },
    {
      "path": [
        "AI",
        "Document",
        "Issue date, due date and payment terms"
      ],
      "value": "net 30",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Document",
        "Seller and buyer identity including tax numbers"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Document",
        "Line items with quantity, unit price, tax rate"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Document",
        "Totals: net, tax per rate, gross"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Immutability",
        "Issued invoices are never edited"
      ],
      "value": "",
      "status": "yes",
      "note": "corrections are credit notes"
    },
    {
      "path": [
        "AI",
        "Immutability",
        "Credit notes reference the original"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Tax",
        "Multiple rates on one invoice"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Tax",
        "Reverse charge and exemptions with the required wording"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Currency",
        "Foreign currency with the rate and date recorded"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Delivery",
        "Email with PDF, and a hosted payable link"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Delivery",
        "Structured e-invoice export"
      ],
      "value": "UBL, Factur-X",
      "status": "yes",
      "note": "where required"
    },
    {
      "path": [
        "AI",
        "Payment",
        "Record full and partial payments against an invoice"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Payment",
        "Outstanding balance and ageing report"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Reminders",
        "Scheduled reminders before and after the due date"
      ],
      "value": "",
      "status": "yes",
      "note": ""
    },
    {
      "path": [
        "AI",
        "Records",
        "Retention period and audit trail"
      ],
      "value": "",
      "status": "yes",
      "note": "who issued what, when"
    }
  ]
}