What is E-billing (electronic invoicing)?

Two approvals, not one

Electronic billing under the Electronic Billing Procedure 2074 needs two things, and they belong to different parties.

• The software is listed. Its maker certifies that it meets the standards in the procedure, and the IRD publishes the list of enlisted software.
• Your business holds permission. You apply to your own tax office, which checks that the software is on the list and issues a permission letter.

A vendor’s listing is not your permission. The guide to IRD-listed billing software explains how to check a vendor’s claim against the Department’s own list.

What the software has to do

In short, the procedure requires that:

• Invoice numbers run in sequence within each fiscal year.
• Data once entered cannot be deleted. A mistake is cancelled with a reason or corrected with a new record, and both leave a report.
• An invoice prints once, and any reprint says it is a copy and shows how many times it has been printed.
• An activity log records what every user did.
• The software can send invoice data to the Department, and businesses the IRD names must send it to CBMS as each invoice is issued.

The Electronic Billing Procedure 2074 guide covers the full standard, including the clauses for cloud systems.

Common misunderstandings

• E-billing is not automatically compulsory for every business. It depends on notices the IRD issues for particular groups of taxpayers, so ask your tax office whether one covers you.
• A PDF invoice typed in a word processor and emailed is not e-billing.
• Cancelling is not deleting. The cancelled invoice stays visible, and a return of goods is still handled with a credit note linked to the original.

Kuver Books is designed to meet the IRD Electronic Billing Procedure 2074, with sequential numbering, reprints marked as copies, cancellations that record a reason and a printable activity log, as the VAT invoicing page describes.