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

1. (a)

   process and invoice identifiers;

2. (b)

   the invoice period;

3. (c)

   seller information;

4. (d)

   buyer information;

5. (e)

   payee information;

6. (f)

   seller's tax representative information;

7. (g)

   contract reference;

8. (h)

   delivery details;

9. (i)

   payment instructions;

10. (j)

    allowance or charge information;

11. (k)

    invoice line item information;

12. (l)

    invoice totals;

13. (m)

    VAT breakdown.