Article 6 U.K. Core 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.