S.L. 601.10 Art. 4Core elements of an electronic invoice.

The core elements of an electronic invoice are, inter alia:

(a) process and invoice identifiers;

(b) the invoice period;

(c) seller information;

(d) buyer information;

(e) payee information;

(f) seller's tax representative information;

(g) contract reference;

(h) delivery details;

(i) payment instructions;

(j) allowance or charge information;

(k) invoice line item information;

(l) invoice totals;

(m) VAT breakdown.