Invoice / Commercial Document

An invoice is identified by a number that is unique within the issuer's namespace and, in EU law, drawn from a sequential series; the number alone is not globally unique, so identity is the pair (issuer party identifier, invoice number) qualified by document type. Where a clearance regime applies, a second, authority-assigned identifier exists and legally outranks the issuer's number.

Questions

1. Within which issuer namespace and document-type scope is this invoice number guaranteed unique, and what qualifies it to global uniqueness?identity
   Expected answer

   • Issuer party identifier with its scheme (ISO 6523 ICD or EAS)
   • Invoice number as issued (BT-1)
   • Document type code used as part of the uniqueness scope
   • Statement of the uniqueness guarantee and its enforcing system
2. Which system of record assigned this identifier, and does an authority-assigned clearance identifier exist that takes precedence?authority
   Expected answer

   • Assigning system identifier and its role (issuer ERP, service provider, tax authority)
   • Clearance identifier value and scheme where applicable
   • Precedence declaration naming the authoritative identifier
   • Evidence link to the assignment response
3. What sequence rule governs the number series, and how are gaps, resets and per-establishment series explained?constraint
   Expected answer

   • Series prefix or key and reset policy
   • Sequence rule statement (strictly sequential, per-year, per-establishment)
   • Recorded gap register with reasons
   • Jurisdictional basis for the sequence requirement
4. Which internal surrogate keys exist for this document and how are they prevented from being presented as the legal invoice number?interoperability
   Expected answer

   • Surrogate key values and their type (UUID, ULID)
   • Binding to the authoritative identifier
   • Projection rule marking surrogates as non-legal
   • Systems permitted to emit each key

Artifacts

• Identity binding recordA durable record binding the issuer party identifier, invoice number, document type, any clearance identifier and internal surrogates, with the precedence declaration and the assignment evidence.

The functional class of the document — commercial invoice, credit note, debit note, self-billed invoice, corrected invoice, proforma — expressed as a governed type code, plus its function (original, copy, duplicate). Type determines which rules apply, whether a preceding-document reference is mandatory, and whether the amounts are claims or reversals.

Questions

1. Which governed type code classifies this document, and from which code list version is it drawn?classification
   Expected answer

   • Document type code value (BT-3)
   • Code list identifier and version (UNTDID 1001 as constrained by the profile)
   • Human-readable type label
   • Restriction applied by the profile or usage specification
2. What obligations does this document type trigger that other types in the family do not?requirement
   Expected answer

   • Type-conditional mandatory elements
   • Requirement for a preceding-document reference
   • Sign convention for amounts
   • Rule identifiers that fire only for this type
3. Is this document a legal invoice or a non-fiscal instrument such as a proforma or request for payment, and what marks the distinction?definition
   Expected answer

   • Fiscal status flag with justification
   • Type code and any national qualifier
   • Statement of whether tax becomes accountable on this document
   • Downstream systems permitted to consume it
4. Is this instance an original, a copy or a duplicate, and how is that status carried across syntaxes?provenance
   Expected answer

   • Copy indicator value
   • Relationship to the original instance identifier
   • Rendering obligation for the marking
   • Syntax-specific carrier of the indicator

Artifacts

• Document type code mapping tableMapping between the governed type code, the family role, the type-conditional rule set and the equivalent codes in each supported syntax and national specification.

An invoice instance declares which semantic specification and which business process it follows, typically as a customization identifier plus a profile identifier. A usage specification may restrict the core model, and an extension may add to it; the claim determines which validation artefacts apply and what a receiver may assume.

Questions

1. Which specification identifier and process profile identifier does this instance declare?interoperability
   Expected answer

   • Customization identifier string
   • Profile identifier string
   • Base semantic standard named by the claim
   • Release or version of the usage specification
2. Does the declared specification restrict, extend or exactly implement the core semantic model, and which elements are affected?composition
   Expected answer

   • Restriction list (elements forbidden or narrowed)
   • Extension list (elements added beyond the core)
   • Registry entry for the usage specification
   • Statement of whether core semantics are preserved
3. What evidence supports the conformance claim, rather than the claim being asserted without proof?evidence
   Expected answer

   • Validation artefact identifier and version applied
   • Validation outcome with timestamp and executing actor
   • Scope of what was tested
   • Named residual non-conformances
4. How does a receiver signal which specifications it can accept, and what happens when the declared profile is unsupported?exception
   Expected answer

   • Receiver capability declaration and its lookup mechanism
   • Fallback or rejection policy
   • Rejection reason code
   • Renegotiation or resubmission path

Artifacts

• Conformance claim recordRecord binding the declared customization and profile identifiers to the registry entry, the applicable validation artefact version and the evidence of the last successful validation.

An invoice carries several distinct dates with different legal effect: the issue date, the tax point date on which tax becomes accountable, the actual delivery date and the invoicing period for periodic billing. These are calendar dates in the core semantic model, not instants, which creates a real tension with instant-valued system timestamps.

Questions

1. Which distinct dates does this document carry, and what legal effect does each one have?temporal
   Expected answer

   • Issue date value
   • Tax point date value where it differs from the issue date
   • Actual delivery or supply completion date
   • Invoicing period start and end for periodic billing
   • Legal effect statement per date
2. Was the document issued within the statutory time limit measured from the chargeable event, and how is that assessed?constraint
   Expected answer

   • Chargeable event date
   • Applicable statutory deadline rule and jurisdiction
   • Assessed compliance outcome
   • Justification where the deadline was missed
3. Which time zone and calendar govern a date-only business term, and how is it reconciled with instant-valued system timestamps?temporal
   Expected answer

   • Governing time zone or jurisdiction for date interpretation
   • Date-only value as issued
   • Corresponding system instant with explicit offset
   • Rule preventing silent widening of a date into a timestamp
4. How are the asserted business dates distinguished from the times at which the document was received, validated and archived?provenance
   Expected answer

   • Event time values asserted by the issuer
   • Observation or ingestion instants recorded by each handling system
   • Actor recorded against each observation
   • Divergence flag where business and observation times are inconsistent

Artifacts

• Date provenance logAppend-only log pairing each asserted business date with the observation instants, actors and systems that recorded or transformed it, used to defend timeliness assessments.

The party legally obliged to issue an invoice is not always the party that produces it. Issuance may be outsourced to a service provider or performed by the customer under a self-billing arrangement; in either case the supplier remains responsible, and the arrangement must be evidenced.

Questions

1. Which party bears the legal obligation to issue this invoice, and which party actually produced it?ownership
   Expected answer

   • Obliged party identifier and role
   • Producing party identifier and role
   • Basis of the obligation in the governing jurisdiction
   • Statement of retained responsibility
2. Where issuance is self-billed or outsourced, what agreement authorises it and how is that agreement evidenced?authority
   Expected answer

   • Agreement identifier and effective period
   • Agreement type (self-billing, outsourcing mandate, third-party issuance)
   • Acceptance procedure evidence
   • Scope limits of the mandate
3. How is a self-billed document marked on its face so that a receiver can identify it without inspecting agreements?requirement
   Expected answer

   • Self-billing marking text or code
   • Document type code used
   • Placement obligation across syntaxes and renditions
   • Jurisdictional wording requirement
4. How is an issuance mandate suspended or revoked, and what happens to documents issued after revocation?lifecycle
   Expected answer

   • Revocation instant with explicit offset
   • Revoking actor and authority
   • Treatment rule for documents issued after revocation
   • Remediation path (cancellation, re-issuance)

Artifacts

• Issuance mandate or self-billing agreementThe governing agreement evidencing that the producing party was authorised to issue on behalf of the obliged party, including scope, effective period and revocation record.

A billing document distinguishes seller, buyer, payee, seller tax representative and deliver-to party. Each carries several identifier kinds with different governance: tax registration identifiers, legal registration identifiers, scheme-qualified organisation identifiers and electronic addresses used for routing. Addresses matter because place of supply and establishment affect tax treatment.

Questions

1. Which party roles are present on this document, and which are mandatory for its type and jurisdiction?composition
   Expected answer

   • Role list with party references
   • Mandatory-role determination and its rule basis
   • Reason a permitted role is absent
   • Role-specific conditional requirements
2. Which identifier schemes qualify each party identifier, and how is a bare identifier prevented from being ambiguous?identity
   Expected answer

   • Identifier value with scheme identifier and scheme version
   • Scheme registry reference
   • Distinction between tax, legal-registration and routing identifiers
   • Resolution procedure for unqualified identifiers
3. Which address and establishment details are recorded, and how do they affect tax treatment?spatial
   Expected answer

   • Postal address components with country code
   • Country and subdivision codes with code list version
   • Fixed establishment indicator
   • Place-of-supply consequence statement
4. What electronic address is used to route the document to the buyer, and how is it distinguished from the buyer's legal identity?interoperability
   Expected answer

   • Electronic address value and its scheme code
   • Scheme code list version
   • Binding between routing address and legal party record
   • Rule that routing address is not a legal identifier
5. How are party details on an issued document reconciled with later changes in the party master record?provenance
   Expected answer

   • Snapshot of party details as asserted at issue
   • Reference to the governing party record and its version
   • Divergence detection rule
   • Policy forbidding retroactive overwrite of issued party details

Artifacts

• Party role snapshotImmutable capture of each party's asserted name, identifiers, address and electronic address as carried on the issued document, with a link to the governing party record version.

An invoice line groups a billed quantity, a unit of measure, a net amount, a tax category assignment and optional line-level period and references. Lines are the unit at which matching, dispute and partial credit operate, so line identity must be stable and referenceable from other documents.

Questions

1. How is an individual invoice line identified so that another document can reference exactly that line?identity
   Expected answer

   • Line identifier value and its uniqueness scope
   • Stability guarantee across corrections
   • Referencing convention used by credit notes and responses
   • Sub-line identification scheme where composite items are used
2. What quantity and unit of measure does the line assert, and from which code list is the unit drawn?measurement
   Expected answer

   • Invoiced quantity value
   • Unit of measure code and code list version
   • Base quantity used for pricing
   • Rounding or precision rule applied to the quantity
3. How is the line net amount derived from price, quantity, allowances and charges?constraint
   Expected answer

   • Line net amount value
   • Derivation expression and its inputs
   • Applicable arithmetic rule identifiers
   • Tolerance policy for rounding differences
4. What line-level period and external references does the line carry, and when are they required rather than optional?relationship
   Expected answer

   • Line invoicing period start and end
   • Order line reference
   • Objects such as document, receipt or contract references at line level
   • Conditional requirement rules

Artifacts

• Invoice line detail setThe complete ordered set of invoice lines with their identifiers, quantities, amounts, tax assignments and references, addressable as a unit for matching and partial credit.

A line identifies what was supplied through free-text name and description, party-scoped item identifiers, standard item identifiers from registered schemes, classification codes and item attributes. Multiple identification schemes may coexist and may disagree, so precedence and scheme qualification must be explicit.

Questions

1. Which item identifiers are asserted for this line and which one is authoritative when they disagree?identity
   Expected answer

   • Seller, buyer, manufacturer and standard item identifiers with schemes
   • Precedence rule and its owner
   • Recorded disagreement between schemes
   • Reconciliation action taken
2. Is the item name and description sufficient to satisfy the legal requirement to state the nature and extent of the supply?requirement
   Expected answer

   • Item name and description text
   • Assessment against the governing particulars requirement
   • Language and any translation obligation
   • Remediation where the description is insufficient
3. Which classification codes are attached to the item and from which classification systems and versions?classification
   Expected answer

   • Classification code values
   • Classification system identifier and version
   • Purpose of each classification (statistical, tax, procurement)
   • Rule governing whether classification is required
4. What item attributes and origin information are carried, and which of them affect tax or regulatory treatment?constraint
   Expected answer

   • Attribute name and value pairs
   • Item country of origin code
   • Attributes with tax or regulatory consequence
   • Source of each attribute value

Artifacts

• Item identification blockPer-line block capturing all asserted item identifiers with their schemes, classifications, attributes and the declared precedence between competing identifier schemes.

Pricing on a billing document separates the item net price, an optional gross price and price discount, a base quantity, and separately itemised allowances and charges at both line and document level, each with a reason and a reason code. Allowances and charges carry their own tax category, so they are not simple arithmetic adjustments.

Questions

1. On what basis is the item price expressed, including base quantity and any gross price and discount?measurement
   Expected answer

   • Item net price value
   • Base quantity and its unit code
   • Gross price and price discount where present
   • Currency in which the price is expressed
2. What reason and reason code justifies each allowance or charge, and from which code list is the code drawn?classification
   Expected answer

   • Allowance or charge indicator
   • Reason text and reason code
   • Code list identifier and version
   • Level at which it applies (line or document)
3. Which tax category and rate apply to each allowance or charge, and how does that interact with the document tax breakdown?constraint
   Expected answer

   • Tax category code and rate for the allowance or charge
   • Contribution to each tax breakdown group
   • Rule identifiers governing the interaction
   • Handling where the category differs from the related line
4. Where an allowance or charge is expressed as a percentage, what base amount is it applied to and is the resulting amount stated explicitly?validation
   Expected answer

   • Base amount value
   • Percentage value
   • Resulting amount stated on the document
   • Consistency check outcome between percentage, base and amount

Artifacts

• Pricing and adjustment scheduleConsolidated schedule of prices, base quantities and all line- and document-level allowances and charges with reasons, codes, bases and tax categories, sufficient to reproduce every total independently.

Tax is stated as a breakdown grouped by category code and rate, each group carrying a taxable amount and a tax amount. Zero-rate, exempt, reverse-charge and out-of-scope categories require an explicit reason, ideally a governed exemption reason code, because absence of tax must be justified rather than merely observed.

Questions

1. How are amounts grouped into tax breakdown entries, and what defines a distinct group?composition
   Expected answer

   • Grouping key (category code plus rate)
   • Taxable amount per group
   • Tax amount per group
   • Rule identifiers enforcing group completeness
2. Where no tax or a zero rate is applied, what reason and governed reason code justify it?requirement
   Expected answer

   • Tax category code
   • Exemption reason text
   • Exemption reason code and code list version
   • Legal reference supporting the exemption
3. Does a reverse-charge or special regime apply, and what marking does the document carry as a result?classification
   Expected answer

   • Regime indicator and category code
   • Required wording carried on the document
   • Consequence for the tax amount stated
   • Jurisdiction whose rule triggers the marking
4. Is a tax representative involved, and how does that change the tax identifiers stated on the document?authority
   Expected answer

   • Tax representative party reference
   • Tax representative registration identifier
   • Jurisdiction of the representation
   • Conditional element requirements triggered

Artifacts

• Tax breakdown statementThe complete set of tax breakdown groups with categories, rates, taxable and tax amounts, exemption reasons and codes, sufficient for an authority to reconstruct the tax position of the document.

A billing document states amounts in a single document currency, but some jurisdictions require the tax amount also to be stated in a national accounting currency. That produces two tax amounts for the same supply, with a conversion basis that must be declared rather than inferred.

Questions

1. In which currency are the document amounts expressed, and from which code list is the currency code drawn?identity
   Expected answer

   • Document currency code
   • Code list identifier and version
   • Scope of amounts governed by that currency
   • Rule forbidding mixed currencies in the same amount set
2. Is a separate tax accounting currency required, and what tax amount is stated in it?requirement
   Expected answer

   • Tax accounting currency code
   • Tax total amount in that currency
   • Jurisdictional rule requiring the second statement
   • Relationship rule between the two tax amounts
3. What exchange rate, rate source and rate date underpin any conversion, and is that basis stated or merely assumed?provenance
   Expected answer

   • Exchange rate value
   • Rate source and publishing authority
   • Rate reference date
   • Statement of whether the basis is carried on the document or held externally
4. How many decimal places apply to amounts in each currency and how are half-values rounded?constraint
   Expected answer

   • Decimal precision per currency
   • Rounding mode applied
   • Rule identifiers governing precision
   • Handling of currencies with non-standard minor units

Document totals are not free-form: the sum of line net amounts, document allowances and charges, tax exclusive and inclusive totals, prepaid amount, rounding amount and amount due form a constrained arithmetic system. All fixed and calculated values must be present in the instance because a receiver may not presume an omitted value.

Questions

1. Which total amounts must be stated explicitly rather than left for the receiver to compute?requirement
   Expected answer

   • Sum of line net amounts
   • Document allowance and charge totals
   • Tax exclusive and tax inclusive totals
   • Prepaid amount, rounding amount and amount due
2. How is each stated total reconciled against its constituent parts, and what tolerance is permitted?validation
   Expected answer

   • Reconciliation expression per total
   • Rule identifiers that fire on mismatch
   • Permitted tolerance and its basis
   • Outcome and evidence of the last reconciliation run
3. When a rounding amount is stated, what does it represent and how is it constrained?constraint
   Expected answer

   • Rounding amount value and sign
   • Purpose of the rounding (payment convenience, cash rounding)
   • Constraint bounding the permitted magnitude
   • Effect on amount due
4. How does a prepaid amount interact with the amount due, and where does the evidence for the prepayment live?relationship
   Expected answer

   • Prepaid amount value
   • Reference to the prepayment evidence or prior document
   • Resulting amount due
   • Statement that settlement state is held in the payment model

Artifacts

• Totals reconciliation reportMachine-checkable report recording each total, its recomputed value from constituent parts, the rule identifiers applied, the tolerance used and the pass or fail outcome with the instant of execution.

The document carries a payment instruction: a means code, account or mandate details, textual terms, a due date and a remittance or payment reference the payer should quote. This is an assertion at issue time. Whether payment occurred, when, and in what amount is governed by the settlement model and must never be written back into the issued document.

Questions

1. By what means is payment requested, and what account, card or mandate details support that means?process
   Expected answer

   • Payment means code and code list version
   • Payee account identifier and account name
   • Card or direct debit mandate details where applicable
   • Payee party reference where it differs from the seller
2. When is payment due, and how is the due date derived from the terms when only terms are stated?temporal
   Expected answer

   • Payment due date value
   • Payment terms text
   • Derivation rule from terms to date
   • Requirement that one of due date or terms is present
3. What remittance or payment reference must the payer quote, and how does it enable reconciliation?relationship
   Expected answer

   • Payment or remittance reference value
   • Structured versus unstructured reference form
   • Reconciliation mechanism it feeds
   • Consequence of the reference being omitted or altered
4. Where is settlement state recorded, and what prevents it being stored as a mutable field on the issued document?state
   Expected answer

   • Reference to the settlement record set
   • Rule forbidding mutation of issued document fields
   • Derivation path for the current outstanding amount
   • Actor authorised to assert settlement state

Artifacts

• Payment instruction blockThe consolidated payment instruction as asserted at issue: means, accounts or mandates, terms, due date and remittance reference, frozen with the document and never updated by settlement events.

A billing document carries references to the purchase order, sales order, contract, tender or lot, project, despatch advice and receiving advice. These enable two-way and three-way matching and are the practical basis on which a buyer decides to accept or reject.

Questions

1. Which typed commercial references does this document carry and what is each one for?relationship
   Expected answer

   • Order and sales order reference values
   • Contract reference value
   • Despatch advice and receiving advice references
   • Tender or lot and project references
   • Purpose statement per reference type
2. What buyer-supplied reference is present for the buyer's own internal routing, and how does it differ from a commercial reference?interoperability
   Expected answer

   • Buyer reference value
   • Distinction from order reference
   • Consequence of an incorrect buyer reference
   • Requirement status in the governing specification
3. What matching is performed against these references before acceptance, and at which level does it operate?process
   Expected answer

   • Matching mode (two-way, three-way, line-level)
   • Matched and unmatched line identifiers
   • Tolerance rules applied to quantity and price
   • Matching outcome with the instant of execution
4. How is a dangling or unresolvable reference detected and handled?exception
   Expected answer

   • Resolution attempt result per reference
   • Unresolvable reference list
   • Handling policy (reject, accept with flag, request clarification)
   • Actor responsible for resolution

Artifacts

• Matching result recordRecord of a matching run linking the document and its lines to the referenced order and receipt records, with per-line outcomes, applied tolerances and unresolved references.

An issued invoice is not edited. It is amended by a further document that refers specifically and unambiguously to the original — a credit note, a debit note, a corrective invoice or a cancellation, depending on jurisdiction and type. The chain of such documents, not a version history, is the true history of the commercial claim.

Questions

1. Which preceding document does this document amend, and how specifically and unambiguously is it identified?relationship
   Expected answer

   • Preceding document identifier and its issue date
   • Identifier scheme used for the reference
   • Referenced line identifiers where the correction is partial
   • Assessment that the reference is unambiguous
2. Which correction mechanism is lawful in the governing jurisdiction for this document type, and why was it chosen?decision
   Expected answer

   • Mechanism used (credit note, debit note, corrective invoice, cancellation)
   • Jurisdictional basis for the choice
   • Alternatives rejected and why
   • Effect on the original document's validity
3. What guarantees that the corrected original remains retrievable and unmodified after correction?constraint
   Expected answer

   • Immutability control applied to the original
   • Digest of the original recorded before correction
   • Retrieval path for the superseded document
   • Actor authorised to assert supersession
4. How is the net commercial effect of a correction chain computed across all linked documents?measurement
   Expected answer

   • Ordered chain of linked document identifiers
   • Signed amount contribution per document
   • Resulting net claim
   • Rule preventing double counting

Artifacts

• Correction chain graphDirected graph of billing documents linked by supersession, credit and debit relations, with signed amount contributions and the digest of each superseded document, enabling the net claim to be recomputed and audited.

An invoice may carry supporting documents as embedded binary objects or external references, each with a media type and filename. Separately, the invoice itself often has a human-readable rendition; in hybrid formats a single PDF/A-3 file embeds the structured XML, so one file carries two representations of the same invoice and their precedence must be declared. Legibility must be maintained for the whole storage period.

Questions

1. What supporting objects are attached or referenced, and is each embedded or held externally?composition
   Expected answer

   • Attachment identifier and description
   • Media type and filename
   • Embedded binary or external locator
   • Reason the attachment is required or useful
2. Where a hybrid carrier holds both a visual and a structured representation, which one prevails if they disagree?authority
   Expected answer

   • Precedence declaration and its jurisdictional basis
   • Profile level of the structured representation
   • Detected divergence between representations
   • Remediation path when divergence is found
3. How is legibility of the human-readable form guaranteed throughout the storage period?quality
   Expected answer

   • Rendition format and preservation profile
   • Font, resource and colour-space embedding evidence
   • Periodic legibility check outcomes with instants
   • Migration policy if the format becomes unreadable
4. How is the integrity of each attachment bound to the invoice that carries it?security
   Expected answer

   • Digest and algorithm per attachment
   • Binding of digests into the signed or sealed scope
   • Verification outcome and observing actor
   • Handling of attachments outside the signature scope

Artifacts

• Hybrid invoice carrierA single file that carries the human-readable rendition together with the embedded structured invoice data at a declared profile level, with digests for both representations and the precedence declaration.
• Supporting attachment objectAn individual supporting document such as a timesheet, proof of delivery or specification, held as bytes or as a governed external reference with its digest and media type.

A billing document passes through preparation, issue, transmission, delivery, receipt, acceptance or rejection, correction and archiving. The decisive property is that content becomes immutable at issue: subsequent change is achieved by a new document, not by editing. Under clearance regimes an authority step is inserted before the document may lawfully be delivered.

Questions

1. What is the permitted state set for this document type and which transitions are legal between them?lifecycle
   Expected answer

   • Enumerated states with definitions
   • Permitted transitions and their triggers
   • Terminal states
   • Actor authorised for each transition
2. At which point does content become immutable, and what technical control enforces that?state
   Expected answer

   • Immutability trigger event and its instant
   • Enforcing control (digest, seal, write-once store)
   • Fields that may still change and why
   • Consequence of detected post-issue modification
3. Does a clearance or registration step sit between issue and delivery, and what does that change about the state model?process
   Expected answer

   • Clearance requirement indicator and jurisdiction
   • Inserted state and its entry and exit conditions
   • Deadline for the clearance step
   • Status of a document delivered without clearance
4. How is each transition recorded so that the state history can be reconstructed independently of current state?event
   Expected answer

   • Transition event type
   • Event instant with explicit offset
   • Acting party and acting system
   • Prior and resulting state values

Artifacts

• Lifecycle event logAppend-only log of every state transition with type, instant, acting party, acting system and prior and resulting states, from which current state is derived rather than stored authoritatively.

Business acceptance is a separate act from transport delivery. A receiver may acknowledge, accept, conditionally accept, reject or dispute a billing document, with reasons that should be coded so the issuer can act automatically. Dispute suspends the practical expectation of payment without altering the document.

Questions

1. What response kinds may a receiver return, and what does each one commit the receiver to?process
   Expected answer

   • Response kind enumeration
   • Commitment implied by each kind
   • Response deadline where one exists
   • Silence semantics where no response is returned
2. How is a rejection or dispute reason coded so that the issuer can act on it without human reading?classification
   Expected answer

   • Reason code and code list version
   • Free-text clarification
   • Affected line identifiers or elements
   • Suggested remediation action
3. Who within the receiving organisation is authorised to accept, reject or dispute, and how is that authority evidenced?authority
   Expected answer

   • Authorised role and its holder
   • Delegation or approval evidence
   • Monetary or category limits on the authority
   • Escalation path when the limit is exceeded
4. What effect does a dispute have on the payment due date and on retention obligations?state
   Expected answer

   • Dispute state and its start instant
   • Effect on the asserted due date
   • Effect on disposition eligibility
   • Resolution instant and outcome

Artifacts

• Business response messageA returned message carrying the response kind, coded reasons, affected elements and the responding party, distinct from any transport-level acknowledgement.

UN/CEFACT CII treats traditional supplier-initiated invoices and self-billing as first-class processes; the customer raises a self-billing invoice and the supplier reconciles it, raising a dispute notice on discrepancy, corrected by a self-billing credit note. UBL SelfBilledInvoice is created by the Customer Accounting Party. Article 226(10a) requires the mention 'Self-billing'. Prepayment invoices (386) collect amounts to be subtracted from a final invoice. CII also names consolidated, consignment and factored variants. These are rare relative to 380 but are not optional footnotes in a full model.

Questions

1. Is this a self-billed invoice, which agreement authorises it, and has the supplier accepted or disputed it?process
   Expected answer

   • selfBillingFlag
   • selfBillingAgreementRef
   • supplierAcceptanceStatus
   • disputeNoticeId
2. If this is a prepayment invoice, which final invoice will absorb the prepaid amount, or if this is a final invoice, which prepayments are deducted?relationship
   Expected answer

   • prepaymentFlag
   • relatedPrepaymentInvoiceIds
   • prepaidAmount
3. Is the invoice consolidated, consignment (non-sale), factored or freight-charge billing, and which process rules then apply?classification
   Expected answer

   • consolidatedFlag
   • consignmentFlag
   • factoredFlag
   • freightInvoiceFlag

Artifacts

• Self-billed invoiceInvoice issued by the customer in the name of the supplier under a self-billing agreement, including the Self-billing mention.

Authenticity of origin and integrity of content must be assured from issue to the end of the storage period. The law is technology-neutral: any business controls creating a reliable audit trail between the invoice and the supply are acceptable, with advanced electronic signature and EDI named as examples rather than as mandatory methods. A model that assumes signatures are required overstates the requirement.

Questions

1. By which method is authenticity of origin and integrity of content assured for this document, and is that method mandatory or elective in the governing jurisdiction?security
   Expected answer

   • Assurance method (business controls, electronic signature or seal, EDI)
   • Statement of whether the method is legally required or elective
   • Jurisdiction whose rule applies
   • Method identifier and parameters
2. What reliable audit trail links this invoice to the underlying supply, and which documents form it?evidence
   Expected answer

   • Ordered set of linking documents (order, delivery, receipt, contract)
   • Description of the control that creates the link
   • Gaps in the trail and their justification
   • Actor responsible for maintaining the trail
3. Where a signature or seal is applied, what exact byte scope does it cover and what does it leave unprotected?validation
   Expected answer

   • Signed byte scope description
   • Elements or attachments outside the scope
   • Signature format and level
   • Verification outcome with instant and verifying actor
4. How is assurance maintained for the whole storage period as algorithms and certificates age?quality
   Expected answer

   • Long-term validation or archival timestamp strategy
   • Certificate and algorithm expiry dates
   • Re-protection schedule and last execution instant
   • Fallback where re-protection was not performed

Artifacts

• Integrity evidence setBundle of digests, signature or seal records, timestamp tokens and verification outcomes for the document and its attachments, retained for the whole storage period.
• Business control descriptionDocumented description of the business controls that create the reliable audit trail between the invoice and the supply, usable as evidence to an auditor where no signature is applied.

In continuous transaction control regimes the tax authority or its agent registers the invoice before or at the moment of issue and returns an identifier, an acknowledgement instant and often a signed code. That authority-side identifier is the master-system identifier for that jurisdiction and outranks the issuer's own number for legal purposes.

Questions

1. Which clearance or reporting regime governs this document, and is registration a precondition of validity or a subsequent reporting duty?authority
   Expected answer

   • Regime name and governing jurisdiction
   • Precondition versus post-issue reporting classification
   • Legal consequence of non-registration
   • Applicability threshold that brought the document into scope
2. What identifier, acknowledgement and signed code does the authority return, and how are they bound to the document?identity
   Expected answer

   • Authority-assigned identifier value and scheme
   • Acknowledgement reference and instant with explicit offset
   • Signed code or machine-readable token
   • Binding to the document digest
3. Within what deadline must registration occur, measured from which event?temporal
   Expected answer

   • Deadline duration and its measurement basis
   • Reference event and its instant
   • Compliance assessment outcome
   • Consequence of a missed deadline
4. What happens when clearance is rejected or unavailable, and what interim status may the document hold?exception
   Expected answer

   • Rejection reason returned by the authority
   • Permitted interim status and its limits
   • Retry or offline provisions
   • Remediation and resubmission record

Artifacts

• Clearance response recordThe authority's response as received: assigned identifier, acknowledgement reference and instant, signed token, status and any rejection reasons, retained as the evidence that the document was lawfully registered.

The governing law prescribes an exhaustive list of particulars a full invoice must show, with reduced sets for simplified invoices and additional wording for special regimes. National usage specifications further constrain or extend the core semantic model, and language and translation obligations may apply during storage. Conformance is therefore always jurisdiction-qualified.

Questions

1. Which jurisdiction's particulars apply to this document, and what determines that jurisdiction?requirement
   Expected answer

   • Governing jurisdiction and its determination basis
   • Applicable particulars list identifier
   • Full versus simplified invoice determination
   • Threshold or condition that triggered the reduced set
2. Which conditional particulars are triggered by this document's circumstances, such as exemption, reverse charge, margin scheme or self-billing?constraint
   Expected answer

   • Triggered condition list
   • Required wording or code per condition
   • Presence check outcome per requirement
   • Justification for any absent particular
3. Which national or sectoral usage specification applies on top of the core model, and what does it change?interoperability
   Expected answer

   • Usage specification identifier and version
   • Registry entry reference
   • Restrictions and additions relative to the core
   • Effect on cross-border acceptance
4. In which language is the document issued, and what translation obligation applies for audit during the storage period?access
   Expected answer

   • Document language code
   • Translation obligation and its trigger
   • Party responsible for producing a translation
   • Deadline for supplying a translation on request

Artifacts

• Particulars requirement matrixJurisdiction-by-condition matrix stating which particulars are mandatory, conditional or forbidden, mapped to the model's data elements and to the rule identifiers that test them.

Conformance is demonstrated by executing versioned validation artefacts — schema checks plus business rule sets, including rules layered by a usage specification on top of the core rules — and retaining the outcome. Passing the core rule set does not imply passing a network's additional rules, so the rule set identity must be recorded with the result.

Questions

1. Which rule sets and artefact versions were executed against this document, and which were not?validation
   Expected answer

   • Rule set identifiers and artefact versions
   • Execution scope per rule set
   • Rule sets deliberately not executed and why
   • Executing system and its version
2. What was the outcome per rule, and how are fatal errors distinguished from warnings?quality
   Expected answer

   • Per-rule outcome with severity
   • Failed rule identifiers with located elements
   • Aggregate pass or fail determination
   • Instant of execution with explicit offset
3. How is a document revalidated when rule sets are updated on their release cycle, and what does an old pass result mean afterwards?temporal
   Expected answer

   • Artefact release version at original validation
   • Current artefact release version
   • Revalidation policy and last revalidation outcome
   • Statement of the evidential value of a superseded pass
4. What may a receiver do with a document that fails validation, and who decides?decision
   Expected answer

   • Permitted outcomes (reject, accept with exception, quarantine)
   • Decision maker and authority basis
   • Exception record with justification
   • Notification obligation to the issuer

Artifacts

• Validation reportRetained report of a validation run: rule set identifiers and versions, per-rule outcomes with severities and locations, aggregate verdict, executing system and execution instant.

The same invoice semantics are bound to different syntaxes — a business-language XML document family, a cross-industry XML syntax, and hybrid carriers embedding one inside a rendition. Bindings are not bijective: extensions, code-list versions and structural differences make round-tripping lossy, so fidelity must be measured rather than assumed.

Questions

1. Which syntax binding carries this instance, and which syntax versions and code-list versions does it depend on?interoperability
   Expected answer

   • Syntax identifier and version
   • Schema or schema module set referenced
   • Code list identifiers and versions bound
   • Profile level within the syntax where applicable
2. What semantic loss occurs when this instance is transformed into another supported syntax?quality
   Expected answer

   • Element-level mapping coverage
   • Unmappable elements and their disposition
   • Round-trip test outcome
   • Party accountable for the transformation
3. Does the instance carry extension content beyond the core semantic model, and how must a receiver treat it?composition
   Expected answer

   • Extension namespace and identifier
   • Elements carried in the extension
   • Receiver obligation (process, ignore, reject)
   • Registry entry for the extension
4. Are all calculated values explicitly present rather than left for the receiver to infer?constraint
   Expected answer

   • List of calculated values present in the instance
   • Any omitted value and its justification
   • Rule forbidding inference of omitted values
   • Validation outcome for completeness

Artifacts

• Syntax mapping manifestManifest binding each model data element to its location in every supported syntax, with the mapping version, unmappable elements and the round-trip fidelity result.

On a four-corner network the document is addressed by participant identifier, document type identifier and process identifier, discovered through service metadata, wrapped in a message envelope and transported under a defined profile. Transport-level receipt proves delivery to an access point, not business acceptance by the buyer — conflating the two is a common and consequential error.

Questions

1. Which participant, document type and process identifiers address this transmission, and from which schemes are they drawn?identity
   Expected answer

   • Sender and receiver participant identifiers with scheme codes
   • Document type identifier
   • Process identifier
   • Identifier policy version applied
2. How was the receiver's capability and endpoint discovered, and what was the state of that lookup at send time?process
   Expected answer

   • Service metadata lookup result
   • Endpoint address and transport profile
   • Capability match outcome for the document type
   • Instant of the lookup with explicit offset
3. What envelope wraps the business document, and what does it assert that the document itself does not?composition
   Expected answer

   • Envelope specification and version
   • Envelope header fields and their values
   • Relationship between envelope identifiers and document identifiers
   • Rule excluding the envelope from the business document digest
4. What evidence exists that the document was delivered, and how is it distinguished from business acceptance?evidence
   Expected answer

   • Transport receipt or acknowledgement reference
   • Delivery instant with explicit offset
   • Explicit statement that receipt is not acceptance
   • Link to any separate business response

Artifacts

• Transmission recordRecord of one transmission attempt: routing identifiers, discovery result, envelope headers, transport profile, outcome, receipt reference and instants, retained as delivery evidence.

Both issuer and recipient must retain invoices for a period fixed by national law, keeping authenticity, integrity and legibility intact and making them accessible to authorities on request; storage location and method are otherwise flexible. Retention interacts badly with personal-data erasure rights, and a legal hold must be able to suspend disposition without altering the record.

Questions

1. What retention period applies to this document, from which trigger event is it measured, and which jurisdiction sets it?retention
   Expected answer

   • Retention period duration
   • Trigger event and its date or instant
   • Setting jurisdiction and legal basis
   • Computed earliest disposition date
2. What conditions must storage preserve for the whole period, and how is compliance monitored?quality
   Expected answer

   • Preserved properties (authenticity, integrity, legibility)
   • Storage location and any cross-border constraint
   • Monitoring checks performed and their instants
   • Remediation record for detected degradation
3. How is disposition suspended by a legal hold or dispute, and how is the suspension evidenced and lifted?exception
   Expected answer

   • Hold identifier, reason and placing authority
   • Hold placement and release instants
   • Documents and evidence within the hold scope
   • Rule that a hold never alters record content
4. How is a personal-data erasure request reconciled with a statutory retention obligation on the same document?privacy
   Expected answer

   • Personal data elements identified on the document
   • Legal basis asserted for continued retention
   • Restriction applied instead of erasure (access limitation, minimised projection)
   • Decision record with the deciding actor and instant
5. What evidence is produced when disposition is finally executed?provenance
   Expected answer

   • Disposition action performed
   • Execution instant with explicit offset and executing actor
   • Retained tombstone metadata and its scope
   • Authorisation reference for the disposition

Artifacts

• Retention schedule assignmentAssignment of a retention class to the document with period, trigger, computed disposition date, storage constraints and any active holds.
• Disposition certificateEvidence artefact recording that a lawful disposition was executed, naming the authorisation, action, executing actor, instant and retained tombstone metadata.

The issuing party owns the record; a service provider, access point or archiving provider may hold and process it as custodian without acquiring ownership. Different roles need different slices — a routing party needs envelope metadata only, an auditor needs the evidentiary set, a tax authority needs the full particulars — so projections are the access mechanism, not ad hoc field hiding.

Questions

1. Who owns this record, who holds it as custodian, and what does the custodian agreement permit?ownership
   Expected answer

   • Owning party reference
   • Custodian party references and roles
   • Permitted processing scope per custodian
   • Agreement reference and effective period
2. Which role-scoped projections exist, and which elements does each include and exclude?access
   Expected answer

   • Projection identifier and target role
   • Included element set
   • Excluded element set with justification
   • Approving authority for the projection
3. On what basis may a tax or judicial authority obtain access, and what is the response obligation?authority
   Expected answer

   • Legal basis for the access request
   • Scope granted and its limits
   • Response deadline
   • Record of what was disclosed and to whom
4. What secondary use of invoice content is permitted to a custodian, and what is prohibited?privacy
   Expected answer

   • Permitted secondary uses
   • Prohibited uses and their basis
   • Consent or contractual basis where required
   • Enforcement and breach reporting path

Artifacts

• Access projection setRegistered set of role-scoped projections over the document with their element inclusion and exclusion rules and approving authority, applied uniformly across every storage format and interface.

Every act on the document — generation, transformation, signing, clearance, transmission, validation, storage, disclosure, disposition — is recorded with the acting party, the acting system and an instant, distinguishing when the act happened from when it was observed. This is what allows an agent to answer for the document years later.

Questions

1. Which parties and systems handled this document and in what order?provenance
   Expected answer

   • Ordered handling chain with party and system references
   • Role of each handler
   • Handover instants with explicit offsets
   • Custody transfer evidence
2. Which content was generated, derived or transformed rather than authored, and from what source?composition
   Expected answer

   • Derived element list
   • Source of each derived value
   • Transformation or generation rule identifier
   • Digest of the input used
3. How are event times separated from observation and ingestion times where the two differ?temporal
   Expected answer

   • Event instant asserted by the acting system
   • Observation or ingestion instant recorded by the receiving system
   • Divergence magnitude and its explanation
   • Clock source and synchronisation basis
4. How would an unauthorised change to the audit trail itself be detected?security
   Expected answer

   • Append-only or chained-digest control applied
   • Verification procedure and last verification instant
   • Independent copy or witness location
   • Escalation on detected tampering

Artifacts

• Provenance recordChained, append-only record of every handling act with actor, system, event instant, observation instant, inputs and outputs, verifiable independently of the document store.