E-invoicing is the electronic creation, exchange, validation and processing of invoices between businesses, customers and tax authorities. This section explains how e-invoicing affects ERP systems, accounting, invoice lifecycle management, reporting, corrections, archiving and reconciliation. It also shows why e-invoicing is becoming one of the most important building blocks of digital tax administration.

Fiscalization and e-invoicing are often discussed together, but they do not belong to the same system layer. Fiscalization is usually close to the POS and the retail transaction, while e-invoicing is closer to ERP, finance and accounting processes. This section explains the differences, the overlap, and why retailers should be careful not to solve both topics with the wrong architecture.