Core Concepts
Understanding core e-invoicing concepts is essential before connecting government tax authority APIs or establishing PEPPOL access points. These concepts explain how commercial billing data is validated by tax authorities in real-time and how digital signatures protect compliance integrity.
The E-Invoice Validation & Clearance Lifecycle
Tax compliance submission follows a structured 5-step lifecycle. Each step represents an automated cryptographic transformation and validation milestone.
| Step | Milestone | Business Purpose | Applet Used |
|---|---|---|---|
| 1 | Commercial Invoice Generation | Sales order billing or POS checkout creates commercial invoice in ERP | Sales Invoice Applet |
| 2 | Data Transformation & Sign | Data formatted into mandatory JSON/XML schema and digitally signed | MY E-Invoice Admin Applet |
| 3 | Tax Authority API Submission | Real-time REST API transmission to tax gateway (e.g., LHDN) | MY E-Invoice Admin Applet |
| 4 | QR Code & UUID Clearance | Tax authority validates schema, issues unique UUID and clearance QR stamp | Government Tax API |
| 5 | Recipient Dispatch & Archival | Cleared e-invoice dispatched to customer; archived for 7-year audit compliance | MY E-Invoice Portal Applet |
PEPPOL Global Network Routing
While government tax APIs handle local country tax compliance, the PEPPOL (Pan-European Public Procurement On-Line) network provides standard international B2B electronic document delivery:
- PEPPOL Participant ID: Unique global business identifier (e.g., scheme ID + registration number) used for routing.
- Access Point (AP): BigLedger acts as a certified PEPPOL Access Point, automatically converting commercial invoices into UBL XML standards for instant cross-border delivery.
What to Read Next
- Configuration — Set up tax registrations, digital certificates, and classification codes.
- Use Cases — Review reference architectures for commercial B2B billing, consolidated retail POS, and foreign self-billing.