ANNEX B: Common Business Scenarios

The following section identifies some common scenarios that are supported by the eInvoicing Implementation Guide.

Invoicing

  1. Supplier issues Tax Invoice – Amount less than $1,000.

  2. Supplier issues Tax Invoice – Amount greater than $1,000.

  3. Supplier issues Tax Invoice – mix of Taxable and non-Taxable supplies.

  4. Supplier issues Tax Invoice – all for non-Taxable supply.

Recipient Created Tax Invoicing

  1. Buyer issues Recipient Created Tax Invoice (RCTI – Taxable supply).

  2. Buyer issues RCTI – including partial Taxable supply.

  3. Buyer issues zero dollar amount RCTI (as delivery docket for pooling of commodity).

Adjustment Invoicing

  1. Supplier issues Credit Note for Tax Invoice – Buyer has not yet made Payment.

  2. Buyer issues Credit Note for Recipient Created Tax Invoice – debit.

  3. Supplier issues Credit Note for Tax Invoice – part payment received.

  4. Supplier issues Credit Note allocated to several different Tax Invoices.

  5. Supplier issues Adjustment Note for Tax Invoice – credit, awaiting payment.