This document establishes a semantic data model of an e-receipt or a simplified electronic invoice.

NOTE In the remainder of this document, when "e-receipt" is mentioned, "simplified invoice" is also meant.

The semantic model includes essential information elements that an electronic receipt needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and domestic trade. The semantic model can be used by organizations in the private and the public sector for documenting by issuing a receipt for the purchase of services and /or goods. It can also be used for documenting a purchase between private sector enterprises. In addition, it has been designed for the use of consumers.