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<title>Invoice</title>

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</style><div role="note" class="hatnote navigation-not-searchable">For the Japanese company, see <a href="Invoice_(company)" title="Invoice (company)">Invoice (company)</a>.</div>

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</style><table class="sidebar nomobile nowraplinks hlist law-sidebar"><tbody><tr><th class="sidebar-title"><a href="Maritime_law" title="Maritime law">Admiralty and maritime law</a></th></tr><tr><td class="sidebar-image"><span class="noviewer" typeof="mw:File"></span></td></tr><tr><th class="sidebar-heading">

History</th></tr><tr><td class="sidebar-content">

<ul><li><a href="Code_of_Hammurabi" title="Code of Hammurabi">Code of Hammurabi</a></li>

<li><br><i><a href="Corpus_Juris_Civilis" title="Corpus Juris Civilis">Corpus Juris Civilis</a></i>

<ul><li><i><a href="Digest_(Roman_law)#Contents" title="Digest (Roman law)">Digesta</a></i></li></ul></li>

<li><i><a href="Ordinamenta_et_consuetudo_maris" title="Ordinamenta et consuetudo maris">Ordinamenta et consuetudo maris</a></i></li>

<li><a href="Amalfian_Laws" title="Amalfian Laws">Amalfian Laws</a></li>

<li><a href="Hanseatic_League" title="Hanseatic League">Hanseatic League</a></li></ul></td>

</tr><tr><th class="sidebar-heading">

Features</th></tr><tr><td class="sidebar-content">

<ul><li><a href="Fishing_industry" title="Fishing industry">Fishing</a>

<ul><li><a href="Illegal%2C_unreported_and_unregulated_fishing" title="Illegal, unreported and unregulated fishing">Illegal</a></li>

<li><a href="Fisheries_law" title="Fisheries law">Fisheries law</a></li></ul></li>

<li><a href="Maritime_transport" title="Maritime transport">Maritime transport</a>

<ul><li><a href="Freight_transport" title="Freight transport">Shipping</a>/<a href="Ferry" title="Ferry">ferry</a></li>

<li><a href="Cargo" title="Cargo">Cargo</a></li>

<li><a href="Freight_rate" title="Freight rate">Freight</a></li>

<li><a href="Shipbuilding" title="Shipbuilding">Shipbuilding</a></li></ul></li>

<li><a href="Merchant_navy" title="Merchant navy">Merchant marine</a>

<ul><li><a href="Cargo_ship" title="Cargo ship">Cargo ship</a></li>

<li><a href="Passenger_ship" title="Passenger ship">Passenger ship</a></li>

<li><a href="Ship_mortgage" title="Ship mortgage">Mortgage</a></li>

<li><a href="Ship_registration" title="Ship registration">Registration</a></li></ul></li>

<li><a href="Marine_insurance" title="Marine insurance">Marine insurance</a><br>

<li><a href="Shipping_insurance" title="Shipping insurance">Cargo</a></li>

<li><a href="Ship_collision" title="Ship collision">Collision</a></li>

<li><a href="General_average" title="General average">General average</a></li>

<li><a href="Seaworthiness_(law)" title="Seaworthiness (law)">Seaworthiness</a></li>

<li><a href="Shipwreck" title="Shipwreck">Total loss</a></li></ul></li>

<li><a href="Maritime_security" title="Maritime security">Maritime security</a>

<ul><li><a href="Letter_of_marque" title="Letter of marque">Letter of marque</a></li>

<li><a href="Maritime_drug_trafficking_in_Latin_America" title="Maritime drug trafficking in Latin America">Drugs</a></li>

<li><a href="Piracy" title="Piracy">Piracy</a></li>

<li><a href="Marine_pollution" title="Marine pollution">Pollution</a></li>

<li><a href="Smuggling" title="Smuggling">Smuggling</a></li>

<li><a href="Prize_(law)" title="Prize (law)">Wartime prizes</a></li></ul></li></ul></td>

</tr><tr><th class="sidebar-heading">

<a href="Contract_of_carriage" title="Contract of carriage">Contract of carriage</a> / <a href="Charterparty" title="Charterparty">charterparty</a></th></tr><tr><td class="sidebar-content">

<ul><li><a href="Affreightment" title="Affreightment">Affreightment</a></li>

<li><a href="Law_of_agency" title="Law of agency">Agency</a></li>

<li><a href="Barratry_(admiralty_law)" title="Barratry (admiralty law)">Barratry</a></li>

<li><a href="Bill_of_lading" title="Bill of lading">Bill of lading</a></li>

<li><a href="Shipbroking" title="Shipbroking">Brokerage</a></li>

<li><a href="Chartering_(shipping)" title="Chartering (shipping)">Chartering</a></li>

<li><a href="Consignment" title="Consignment">Consignment</a></li>

<li><a href="Demurrage" title="Demurrage">Demurrage</a></li>

<li><a href="Force_majeure" title="Force majeure">Force majeure</a></li>

<li>

<ul><li><a href="Commercial_invoice" title="Commercial invoice">Commercial</a></li>

<li><i><a href="Pro_forma" title="Pro forma">Pro forma</a></i></li></ul></li>

<li><a href="Laytime" title="Laytime">Laytime</a></li>

<ul><li><a href="Maritime_lien" title="Maritime lien">Maritime</a></li></ul></li>

<li><a href="Manifest_(transportation)" title="Manifest (transportation)">Manifest</a></li>

<li><a href="Receipt" title="Receipt">Packing list</a></li>

<li><a href="Proof_of_delivery" title="Proof of delivery">Proof of delivery</a></li>

<li><a href="Marine_salvage" title="Marine salvage">Salvage</a>

<li><a href="Contractual_term" title="Contractual term">Terms</a>

<ul><li><a href="Incoterms" title="Incoterms">International</a></li></ul></li>

<li><a href="Waybill" title="Waybill">Waybill</a></li></ul></td>

</tr><tr><th class="sidebar-heading">

Parties</th></tr><tr><td class="sidebar-content">

<ul><li><a href="Shipping_agency" title="Shipping agency">Agent</a>

<ul><li><a href="Factor_(agent)" title="Factor (agent)">Factor</a></li>

<li><a href="Freight_forwarder" title="Freight forwarder">Freight forwarder</a></li></ul></li>

<li><a href="Sea_captain" title="Sea captain">Captain (Master)</a>

<ul><li><a href="The_captain_goes_down_with_the_ship" title="The captain goes down with the ship">The captain goes down with the ship</a></li></ul></li>

<li><a href="Common_carrier" title="Common carrier">Carrier</a><br>

<ul><li><a href="Chartering_(shipping)" title="Chartering (shipping)">Charterer</a></li>

<li><a href="Freight_company" title="Freight company">Freight company</a></li>

<li><a href="Ship_management" title="Ship management">Manager</a></li></ul></li>

<li><a href="Consignee" title="Consignee">Consignee</a></li>

<li><a href="Consignor" title="Consignor">Consignor</a></li>

<li><a href="Principal_(commercial_law)" title="Principal (commercial law)">Principal</a></li>

<li><a href="Ship-owner" title="Ship-owner">Owner</a></li>

<li><a href="Seaman_status_in_United_States_admiralty_law" title="Seaman status in United States admiralty law">Seaman</a>

<ul><li><a href="Mutiny" title="Mutiny">Mutiny</a></li></ul></li>

<li><a href="Stevedore" class="mw-redirect" title="Stevedore">Stevedore</a></li></ul></td>

</tr><tr><th class="sidebar-heading">

Judiciaries</th></tr><tr><td class="sidebar-content">

<ul><li><a href="Admiralty_court" title="Admiralty court">Admiralty court</a></li>

<li><a href="Vice_admiralty_court" title="Vice admiralty court">Vice admiralty court</a></li></ul></td>

</tr><tr><th class="sidebar-heading">

International organizations</th></tr><tr><td class="sidebar-content">

<ul><li><a href="International_Maritime_Organization" title="International Maritime Organization">International Maritime Organization</a></li>

<li><a href="Comit%C3%A9_Maritime_International" title="Comité Maritime International">Comité Maritime International</a></li>

<li><a href="London_Maritime_Arbitrators_Association" title="London Maritime Arbitrators Association">London Maritime Arbitrators Association</a></li>

<li><a href="International_Association_of_Classification_Societies" title="International Association of Classification Societies">International Association of Classification Societies</a> (<a href="Lloyd's_Register" title="Lloyd's Register">Lloyd's Register</a>)</li></ul></td>

</tr><tr><th class="sidebar-heading">

International conventions</th></tr><tr><td class="sidebar-content">

<ul><li><a href="Hague-Visby_Rules" class="mw-redirect" title="Hague-Visby Rules">Hague-Visby Rules</a></li>

<li><a href="Hamburg_Rules" title="Hamburg Rules">Hamburg Rules</a></li>

<li><a href="Rotterdam_Rules" title="Rotterdam Rules">Rotterdam Rules</a></li>

<li><a href="Maritime_Labour_Convention" title="Maritime Labour Convention">Maritime Labour Convention</a></li>

<li><a href="International_Convention_on_Salvage" title="International Convention on Salvage">International Convention on Salvage</a></li>

<li><div style="display:inline-block; padding:0.2em 0.4em; line-height:1.2em;"><a href="United_Nations_Convention_on_the_Law_of_the_Sea" title="United Nations Convention on the Law of the Sea">United Nations Convention on <br> the Law of the Sea <span style="font-size: 85%;">(UNCLOS)</span></a></div>

<ul><li><a href="International_piracy_law" title="International piracy law">International piracy law</a></li></ul></li>

<li><a href="SOLAS_Convention" title="SOLAS Convention">SOLAS Convention</a></li>

<li><a href="MARPOL_73/78" title="MARPOL 73/78">MARPOL Convention</a></li>

<li><a href="Ballast_Water_Management_Convention" title="Ballast Water Management Convention">Ballast Water Management Convention</a></li>

<li><a href="International_Convention_on_the_Control_of_Harmful_Anti-fouling_Systems_on_Ships" title="International Convention on the Control of Harmful Anti-fouling Systems on Ships">Anti-fouling Convention</a></li>

<li><a href="International_Convention_on_Load_Lines" title="International Convention on Load Lines">International Convention on Load Lines</a></li>

<li><div style="display:inline-block; padding:0.2em 0.4em; line-height:1.2em;"><a href="International_Regulations_for_Preventing_Collisions_at_Sea" title="International Regulations for Preventing Collisions at Sea">International Regulations for<br> Preventing Collisions at Sea</a></div></li>

<li><a href="International_Convention_on_Maritime_Search_and_Rescue" title="International Convention on Maritime Search and Rescue">SAR Convention</a></li>

<li><a href="Athens_Convention" title="Athens Convention">Athens Convention</a></li>

<li><a href="Convention_on_Facilitation_of_International_Maritime_Traffic" title="Convention on Facilitation of International Maritime Traffic">Convention on Facilitation of International Maritime Traffic</a></li></ul></td>

</tr><tr><th class="sidebar-heading">

International Codes</th></tr><tr><td class="sidebar-content">

<li><a href="International_Code_for_Ships_Operating_in_Polar_Waters" title="International Code for Ships Operating in Polar Waters">Polar Code</a></li>

<li><a href="International_Code_for_the_Safe_Carriage_of_Grain_in_Bulk" title="International Code for the Safe Carriage of Grain in Bulk">International Grain Code</a></li>

<li><a href="International_Maritime_Solid_Bulk_Cargoes_Code" title="International Maritime Solid Bulk Cargoes Code">IMSBC Code</a></li>

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<p>An <b>invoice</b>, <b>bill</b>, <b>tab</b>, or <b>bill of costs</b> is a <a href="Commerce" title="Commerce">commercial</a> document that includes an itemized list of <a href="Product_(business)" title="Product (business)">goods</a> or <a href="Service_(economics)" title="Service (economics)">services</a> furnished by a <a href="Sales" title="Sales">seller</a> to a <a href="Buyer" class="mw-redirect" title="Buyer">buyer</a> relating to a sale transaction, that usually specifies the price and terms of sale, quantities, and agreed-upon <a href="Price" title="Price">prices</a> and terms of sale for products or <a href="Service_(economics)" title="Service (economics)">services</a> the seller had provided the buyer.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>

</p><p><a href="Discounts_and_allowances" title="Discounts and allowances">Payment terms</a> are usually stated on the invoice. These may specify that the buyer has a maximum number of days to pay and is sometimes offered a discount if paid before the due date. The buyer could have already paid for the products or services listed on the invoice. To avoid confusion and consequent unnecessary communications from buyer to seller, some sellers clearly state in large and capital letters on an invoice whether it has already been paid.

</p><p>From a seller's point of view, an invoice is a <i>sales invoice</i>. From a buyer's point of view, an invoice is a <i>purchase invoice</i>. The document indicates the buyer and seller, but the term <i>invoice</i> indicates money is owed <i>or</i> owing.

</p>

<div class="mw-heading mw-heading2"><h2 id="History">History</h2></div>

<p>Invoices appear as one of the very earliest manifestations of written records in <a href="Ancient_Mesopotamia" class="mw-redirect" title="Ancient Mesopotamia">ancient Mesopotamia</a>. The practice of invoicing can be traced back to ancient civilizations. Around 5,000 years ago, merchants in <a href="History_of_Mesopotamia" title="History of Mesopotamia">Mesopotamia</a> used cuneiform script on clay tablets to document trade transactions, including details such as quantities, prices, and the parties involved.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> These records functioned as contracts and receipts. In <a href="Ancient_Egypt" title="Ancient Egypt">ancient Egypt</a>, transactions and tax records were documented on <a href="Papyrus" title="Papyrus">papyrus</a> scrolls, serving as an early method of financial record-keeping. The invention of paper in <a href="China" title="China">China</a> around AD 105 facilitated advancements in documentation, eventually spreading to the <a href="Middle_East" title="Middle East">Middle East</a> and <a href="Europe" title="Europe">Europe</a>.

</p><p>During the <a href="Middle_Ages" title="Middle Ages">Middle Ages</a>, European merchants began using handwritten invoices to detail sales transactions, often recording information such as dates, descriptions of goods, quantities and prices. The printing press was introduced in the 15th century that enabled the production of standardized invoice forms, contributing to more consistent financial documentation.

</p><p>By the 19th century, printed invoices became widespread, with businesses incorporating elements such as company names, addresses, and logos. The 20th and 21st centuries saw the transition to digital and automated invoicing systems, further improving efficiency and record-keeping practices.

</p>

<div class="mw-heading mw-heading2"><h2 id="Format">Format</h2></div>

</caption>

<th colspan="3" style="text-align:center;"><i><b>I N V O I C E<br>Company Name<br>123 Fake Street<br>Springfield</b></i>

</th></tr>

</td></tr>

<td>Invoice No

</td>

<td>

<pre> Date

</pre>

</td>

<td>Terms

</td></tr>

<td>

</td>

<td>

</td>

<td>

</td></tr>

<td>

</td>

<td>Description

</td>

<td style="text-align:right;">Amount Owed:

</td></tr>

<tr>

<td>

</td>

<td>

</td>

</td></tr>

<tr>

<td>

</td>

<td>

</td>

</td></tr>

<tr>

<td>

</td>

<td style="text-align:right;"><b>Invoice Total</b>

</td>

<td style="text-align:right;">[Currency]

</td></tr></tbody></table>

<p>The typical format of an invoice starts with a header prominently featuring the term "Invoice". This is usually followed by information needed to establish the context of the transactions such as the name, address, and contact information of the parties involved (e.g. buyer and seller) and important dates such as when payment must be received. The main body of the invoice provides an itemized list of goods or services rendered, specifying descriptions, unit prices, quantities, and total prices for each line item. Additional <a href="Finance" title="Finance">financial elements</a> like <a href="Tax" title="Tax">taxes</a>, <a href="Freight_transport" title="Freight transport">shipping charges</a>, and <a href="Discounts_and_allowances" title="Discounts and allowances">discounts</a> are separately enumerated and added to the subtotal to calculate the grand total amount due. The invoice often concludes with standardized elements or other information not included in the pre-body. This structured format serves various functions, including billing, accounting, auditing, and, in cases of disagreement, <a href="Evidence_(law)" title="Evidence (law)">legal evidence</a> for dispute resolution.<b><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup></b>

</p><p><b>Header</b>

</p>

<ul><li>The word "Invoice"</li>

<li>Seller's logo</li>

<li>Invoice Number</li>

<li>Seller's and Buyer's Contact Information</li>

<li>Invoice Date</li>

<li>Payment Due Date</li>

<li>Shipping Information</li>

<li>Date of sending or delivery of the goods or service;</li>

<li>Credit Terms</li>

<li><a href="Purchase_order" title="Purchase order">Purchase-order</a> number (or similar tracking numbers requested by the buyer to be mentioned on the invoice);</li></ul>

</p>

<ul><li>List of Goods/Services</li>

<li>Description of the product(s);</li>

<li>Unit price(s) of the product(s), if relevant;</li>

<li>Subtotal</li>

<li>Tax amounts, if relevant (e.g., <a href="Sales_tax" title="Sales tax">GST</a> or <a href="Value-added_tax" title="Value-added tax">VAT</a>);</li>

<li>Discounts</li>

<li>Shipping Charges</li>

<li>Total Amount Due</li></ul>

<p><b>Footer</b>

</p>

<ul><li>Payment details (such as indicating one or more acceptable <a href="Trade_finance" title="Trade finance">methods of payment</a>, and details about charges for late payments, etc.);</li>

<li>Credit Terms</li>

<li>Tax or company registration details of the seller, if relevant, e.g. <a href="Australian_Business_Number" title="Australian Business Number">ABN</a> for Australian businesses or <a href="VAT_identification_number" title="VAT identification number">VAT number</a> for businesses in the EU;</li>

<li>Advanced details (including vehicle no, LR no., LR date, <a href="Mode_of_transport" title="Mode of transport">mode of transport</a>, <a href="Weight" title="Weight">net weight</a>, gross weight, tare weight, out time, freight type, driver name, drive contact no. etc.)</li></ul>

<p>In countries where <a href="Wire_transfer" title="Wire transfer">wire transfer</a> is the preferred method of settling debts, the printed bill will contain the <a href="Bank_account_number" class="mw-redirect" title="Bank account number">bank account number</a> of the creditor and usually a reference code to be passed along with the transaction identifying the payer.

</p><p>The <a href="European_Union" title="European Union">European Union</a> requires a <a href="Value_added_tax_identification_number" class="mw-redirect" title="Value added tax identification number">VAT (value-added tax) identification number</a> for official VAT invoices, which all VAT-registered businesses are required to issue to their customers. In the UK, this number may be omitted on invoices if the words "this is not a VAT invoice" are present on the invoice. Such an invoice is called a <a href="Pro_forma#Invoices" title="Pro forma">pro-forma invoice</a>, and is not an adequate substitute for a full VAT invoice for VAT-registered customers.<sup id="cite_ref-uk-pro-forma-invoice_5-0" class="reference"><a href="#cite_note-uk-pro-forma-invoice-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup>

</p><p>In Canada, the registration number for <a href="Goods_and_Services_Tax_(Canada)" class="mw-redirect" title="Goods and Services Tax (Canada)">GST</a> purposes must be furnished for all supplies over $30 made by a registered supplier in order to claim input tax credits.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup>

</p><p>Recommendations about invoices used in <a href="International_trade" title="International trade">international trade</a> are also provided by the <a href="United_Nations_Economic_Commission_for_Europe" title="United Nations Economic Commission for Europe">UNECE</a> Committee on Trade, which involves a more detailed description of the logistics aspect of merchandise and, therefore may be convenient for international logistics and customs procedures.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading2"><h2 id="Variations">Variations</h2></div>

<p>There are different types of invoices:

</p>

<ul><li><b><a href="Pro_forma" title="Pro forma">Pro forma</a> invoice</b> – In <a href="Foreign_trade" class="mw-redirect" title="Foreign trade">foreign trade</a>, a <i>pro forma</i> invoice is a document that states a commitment from the seller to provide specified goods to the buyer at specific prices. It is often used to declare value for <a href="Customs" title="Customs">customs</a>. It is not an actual invoice, and thus the seller does not record a <i>pro forma</i> invoice as an <a href="Accounts_receivable" title="Accounts receivable">account receivable</a> and the buyer does not record a <i>pro forma</i> invoice as an <a href="Accounts_payable" title="Accounts payable">account payable</a>. A <i>pro forma</i> invoice is not issued by the seller until the seller and buyer have agreed to the terms of the <a href="Order_(business)" title="Order (business)">order</a>. In a few cases, a <i>pro forma</i> invoice is issued to request advance payments from the buyer, either to allow production to start or for security of the goods produced.</li>

<li><b><a href="Credit_memo" class="mw-redirect" title="Credit memo">Credit memo</a></b> - If the buyer returns the goods, the seller usually issues a credit memo for the same or lower amount than the invoice, and then refunds the money to the buyer, or the buyer can apply that credit memo to another invoice.</li>

<li><b><a href="Commercial_invoice" title="Commercial invoice">Commercial invoice</a></b> - a <a href="Customs_declaration" title="Customs declaration">customs declaration</a> form used in international trade that describes the parties involved in the shipping transaction, the goods being transported, and the value of the goods.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> It is the primary document used by customs, and must meet specific customs requirements, such as the <a href="Harmonized_System" title="Harmonized System">Harmonized System</a> number and the country of manufacture. It is used to calculate <a href="Tariff" title="Tariff">tariffs</a>.</li>

<li><b>Debit memo</b> - When a company fails to pay or short-pays an invoice, it is common practice to issue a <i>debit memo</i> for the <a href="Balance_(accounting)" title="Balance (accounting)">balance</a> and any late fees owed. In function, debit memos are identical to invoices.</li>

<li><b>Self-billing invoice</b> - A <i>self billing invoice</i> is used when a buyer issues the invoice to themselves (e.g. according to the consumption levels he is taking out of a <a href="Vendor-managed_inventory" title="Vendor-managed inventory">vendor-managed inventory</a> stock).<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> The buyer (i.e. the issuer) should treat the invoice as an account payable and the seller should treat it as an account receivable. If there is tax on the sale, e.g. VAT or GST, then the buyer and seller may need to adjust their tax accounts in accordance with tax legislation.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> Under Article 224 of the EU VAT Directive, self-billing processes may only be used "if there is a prior agreement between the two parties and provided that a procedure exists for the acceptance of each invoice" by the supplier.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> A Self-Billing Agreement will usually provide for the supplier not to issue their own sales invoices as well.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup></li>

<li><b>Evaluated receipt settlement (ERS)</b> - ERS is a process of paying for goods and services from a <a href="Packing_slip" class="mw-redirect" title="Packing slip">packing slip</a> rather than from a separate invoice document. The payee uses data in the packing slip to apply for the payments. "In an ERS transaction, the supplier ships goods based upon an Advance Shipping Notice (ASN), and the purchaser, upon <a href="Receipt" title="Receipt">receipt</a>, confirms the existence of a corresponding purchase order or contract, verifies the identity and quantity of the goods, and then pays the supplier."<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup></li>

<li><b>Timesheet</b> - Invoices for hourly services issued by businesses such as <a href="Lawyer" title="Lawyer">lawyers</a> and <a href="Consultant" title="Consultant">consultants</a> often pull data from a <a href="https://en.wiktionary.org/wiki/timesheet" class="extiw external" title="wikt:timesheet">timesheet</a>. A timesheet invoice may also be generated by <a href="Operated_equipment_rental" title="Operated equipment rental">Operated equipment rental companies</a> where the invoice will be a combination of timesheet based charges and equipment rental charges.</li>

<li><b>Statement</b> - A periodic customer statement includes opening balance, invoices, payments, credit memos, debit memos, and ending balance for the customer's account during a specified period. A monthly statement can be used as a summary invoice to request a single payment for accrued monthly charges.</li>

<li><b>Progress billing</b> used to obtain partial payment on extended contracts, particularly in the construction industry (see <a href="Schedule_of_values" title="Schedule of values">Schedule of values</a>)</li>

<li><b>Collective Invoicing</b> is also known as monthly invoicing in <a href="Japan" title="Japan">Japan</a>. Japanese businesses tend to have many orders with small amounts because of the outsourcing system (<a href="Keiretsu" title="Keiretsu">Keiretsu</a>), or of demands for less inventory control (<a href="Kanban" title="Kanban">Kanban</a>). To save the administration work, invoicing is normally processed on monthly basis.</li>

<li><b>Continuation Invoicing</b> or <b>Recurring Invoicing</b> is standard within the equipment rental industry, including tool rental. A recurring invoice is one generated on a cyclical basis during the lifetime of a rental contract. For example, if you rent an excavator from 1 January to 15 April, on a calendar monthly arrears billing cycle, you would expect to receive an invoice at the end of January, another at the end of February, another at the end of March and a final Off-rent invoice would be generated at the point when the asset is returned. The same principle would be adopted if you were invoiced in advance, or if you were invoiced on a specific day of the month.</li>

<li><b>Electronic Invoicing</b> is not necessarily the same as <a href="Electronic_data_interchange" title="Electronic data interchange">EDI invoicing</a>. Electronic invoicing in its widest sense embraces EDI as well as <a href="XML" title="XML">XML</a> invoice messages as well as other formats such as <a href="PDF" title="PDF">Acrobat/PDF</a>. Historically, formats such as PDF were not included in the wider definition of an electronic invoice because they were not machine readable and the process benefits of an electronic message could not be achieved. However, as data extraction techniques have evolved and as environmental concerns have begun to dominate the business case for the implementation of electronic invoicing, other formats are now incorporated into the wider definition.</li></ul>

<div class="mw-heading mw-heading2"><h2 id="Electronic">Electronic</h2></div>

<p>Some invoices are no longer paper-based, but rather transmitted electronically over the Internet. It is still common for electronic remittance or invoicing to be printed in order to maintain paper records. Standards for electronic invoicing vary widely from country to country. <a href="Electronic_Data_Interchange" class="mw-redirect" title="Electronic Data Interchange">Electronic Data Interchange</a> (EDI) standards such as the United Nation's <a href="EDIFACT" title="EDIFACT">EDIFACT</a> standard include message encoding guidelines for electronic invoices. The <a href="EDIFACT" title="EDIFACT">EDIFACT</a> is followed up in the <a href="UN/CEFACT" title="UN/CEFACT">UN/CEFACT</a> <a href="EbXML" title="EbXML">ebXML</a> syntax cross industry invoice.

</p>

<div class="mw-heading mw-heading3"><h3 id="EDIFACT">EDIFACT</h3></div>

<p>The <a href="United_Nations" title="United Nations">United Nations</a> standard for electronic invoices ("INVOIC") includes standard codes for transmitting header information (common to the entire invoice) and codes for transmitting details for each of the line items (products or services). The "INVOIC" standard can also be used to transmit credit and debit memos.

</p><p>In the <a href="European_Union" title="European Union">European Union</a> legislation was passed in 2010 in the form of directive 2010/45/EU to facilitate the growth of Electronic Invoicing across all its member states. This legislation caters for varying VAT and inter-country invoicing requirements within the EU, in addition to legislating for the authenticity and integrity of invoices being sent electronically. It is estimated that in 2011 alone roughly 5 million EU businesses will have sent Electronic Invoices.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="Open_Application_Group_Integration_Specification_from_OAGi">Open Application Group Integration Specification from OAGi</h3></div>

<p>The <a href="XML" title="XML">XML</a> message format for electronic invoices has been used since the inception of XML in 1998. Open Application Group Integration Specification (OAGIS) has included an invoice since 2001. The Open Applications Group (OAGi) has a working relationship with UN/CEFACT where OAGi and its members participate in defining many of the Technology and Methodology specifications. OAGi also includes support for these Technology and Methodology specifications within OAGIS.

</p>

<div class="mw-heading mw-heading3"><h3 id="CEFACT_and_UBL">CEFACT and UBL</h3></div>

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<p>There are two XML-based standards currently being developed. One is the cross industry invoice under development by the United Nations standards body <a href="UN/CEFACT" title="UN/CEFACT">UN/CEFACT</a> and the other is <a href="Universal_Business_Language" title="Universal Business Language">Universal Business Language</a> (UBL) which is issued by <a href="OASIS_(organization)" title="OASIS (organization)">Organization for the Advancement of Structured Information Standards</a> (OASIS). Implementations of invoices based on UBL are common, most importantly in the public sector in <a href="Denmark" title="Denmark">Denmark</a> as it was the first country where the use of UBL was mandated by law for all invoices in the public sector. Further implementations are underway in the Scandinavian countries as result of the North European Subset project. Implementations are also underway in <a href="Italy" title="Italy">Italy</a>, <a href="Spain" title="Spain">Spain</a>, and the <a href="Netherlands" title="Netherlands">Netherlands</a> (UBL 2.0)<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> and with the <a href="European_Commission" title="European Commission">European Commission</a> itself.

</p><p>The NES work has been transferred to <a href="European_Committee_for_Standardization" title="European Committee for Standardization">European Committee for Standardization</a> (CEN), the standards body of the European Union), workshop CEN/BII, for public procurement in Europe. The result of that work is <a href="PEPPOL" title="PEPPOL">PEPPOL</a>. There UBL procurement documents are implemented between various European countries.

</p><p>An agreement was made between UBL and UN/CEFACT for convergence of the two XML messages standards with the objective of merging the two standards into one before end of 2009, including the provision of an upgrade path for implementations started in either standard.

</p>

<div class="mw-heading mw-heading3"><h3 id="ISDOC">ISDOC</h3></div>

<p><a rel="nofollow" class="external text" href="http://www.isdoc.org/">ISDOC</a> is a standard that was developed in the Czech Republic as a universal format for electronic invoices. On 16 October 2008, 14 companies and the Czech government signed a declaration to use this format within one year in their products.

</p>

<div class="mw-heading mw-heading3"><h3 id="E-invoicing">E-invoicing</h3></div>

<p>After implantation of the <a href="Goods_and_Services_Tax_(India)" title="Goods and Services Tax (India)">Goods and Services Tax (GST)</a> in India, concept of e-invoicing has been introduced for businesses with a turnover of more than Rs 5 crore from 1 August 2023. Now reporting of <a href="Business-to-business" title="Business-to-business">Business to Business (B2B)</a> invoices for notified category of taxpayer. As of 2022, <a href="Business_to_consumer" class="mw-redirect" title="Business to consumer">Business to Consumer (B2C)</a> invoices are exempt from e-invoicing.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading2"><h2 id="Payment">Payment</h2></div>

<p>Organizations purchasing goods and services usually have a process in place for approving payment of invoices based on an employee's confirmation that the goods or services have been received.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup>

</p><p>Typically, when paying an invoice, a <a href="Remittance_advice" title="Remittance advice">remittance advice</a> will be sent to the supplier to inform them their invoice has been paid.

</p><p>Non-payment and late payment of invoices is estimated to be the cause of 25% of corporate bankruptcies. To mitigate this, the European Commission has introduced the Late Payment Directive that sets a limit on businesses to settle their invoices within 60 days.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup>

</p>

<ul><li><a href="Australian_Business_Number" title="Australian Business Number">Australian Business Number</a></li>

<li><a href="Bill_of_lading" title="Bill of lading">Bill of lading</a></li>

<li><a href="Cash_collection" class="mw-redirect" title="Cash collection">Cash collection</a></li>

<li><a href="Commercial_invoice" title="Commercial invoice">Commercial invoice</a></li>

<li><a href="Document_automation" title="Document automation">Document automation</a></li>

<li><a href="Dunning_(process)" title="Dunning (process)">Dunning</a></li>

<li><a href="List_of_accounting_roles" title="List of accounting roles">List of accounting roles</a></li>

<li><a href="Order_(business)" title="Order (business)">Order (business)</a></li>

<li><a href="Order_fulfillment" title="Order fulfillment">Order fulfillment</a></li>

<li><a href="Receipt" title="Receipt">Receipt</a></li>

<li>Category:Financial regulation</li></ul>

<div class="mw-heading mw-heading2"><h2 id="References">References</h2></div>

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</style><cite class="citation book cs1"><i>Black's law dictionary</i> (Eleventh ed.). St. Paul, MN: Thomson Reuters. 2019. <a href="ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <bdi>978-1539229759</bdi>.</cite></span>

</li>

<li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><cite id="CITEREFMcClellan_IIIDorn2006" class="citation book cs1">McClellan III, James E.; Dorn, Harold (2006). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=aJgp94zNwNQC"><i>Science and Technology in World History: An Introduction</i></a> (2 ed.). Baltimore: The Johns Hopkins University Press. p. 47. <a href="ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <bdi>9780801883606</bdi>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20240106172630/https://books.google.com/books?id=aJgp94zNwNQC">Archived</a> from the original on 6 January 2024<span class="reference-accessdate">. Retrieved <span class="nowrap">21 April</span> 2020</span>. <q>The archaeological discovery of what amount to ancient Mesopotamian invoices — insignia sealed in clay — underscores the economic and utilitarian roots of writing and reckoning. Eighty-five percent of cuneiform tablets uncovered at Uruk (3000 BCE), for example, represent economic records, and Egyptian temple and palace records are similar.</q></cite></span>

</li>

<li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">Invoice illustration adapted from Meigs and Meigs <i>Financial Accounting</i> 4th Ed. (McGraw-Hill, 1970), p.190 <a href="ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <bdi>0-07-041534-X</bdi></span>

</li>

<li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><cite id="CITEREFWoodfordWilson,_ValerieFreeman,_SuellenFreeman,_John2008" class="citation book cs1">Woodford, William; Wilson, Valerie; Freeman, Suellen; Freeman, John (2008). <i>Accounting: A Practical Approach</i> (2 ed.). <a href="Pearson_Education" title="Pearson Education">Pearson Education</a>. pp. <span class="nowrap">4–</span>10. <a href="ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <bdi>978-0-409-32357-3</bdi>.</cite></span>

</li>

<li id="cite_note-uk-pro-forma-invoice-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-uk-pro-forma-invoice_5-0">^</a></b></span> <span class="reference-text"><cite id="CITEREFConn2017" class="citation web cs1">Conn, Frances (15 August 2017). <a rel="nofollow" class="external text" href="https://figureweaveaccountancy.co.uk/vat-invoice-essentials/">"VAT Invoice Essentials"</a>. Figure Weave Accountancy. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20200801205449/https://figureweaveaccountancy.co.uk/vat-invoice-essentials/">Archived</a> from the original on 1 August 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">12 May</span> 2019</span>.</cite></span>

</li>

<li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://laws-lois.justice.gc.ca/eng/regulations/SOR-91-45/FullText.html">Input Tax Credit Information (GST/HST) Regulations, SOR/91-45</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120721233418/http://laws-lois.justice.gc.ca/eng/regulations/SOR-91-45/FullText.html">Archived</a> 21 July 2012 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, at s. 3(b)(i)</span>

</li>

<li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.unece.org/fileadmin/DAM/cefact/recommendations/rec06/rec06_ecetrd148.pdf">"Recommendation No. 06: Aligned Invoice Layout Key for International Trade (UN/CEFACT; 2000; 7 pages) ID: ECE/TRADE/148; Topic: Trade Facilitation and e-Business"</a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150417112143/http://www.unece.org/fileadmin/DAM/cefact/recommendations/rec06/rec06_ecetrd148.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 17 April 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">17 April</span> 2015</span>.</cite></span>

</li>

<li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.dhl.com/en/express/shipping/customs_support/customs_paperwork.html">DHL | Global | Customs Paperwork</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150417111615/http://www.dhl.com/en/express/shipping/customs_support/customs_paperwork.html">Archived</a> 17 April 2015 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span>

</li>

<li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text">ControlPay, <a rel="nofollow" class="external text" href="https://www.controlpay.com/services/freight-audit-solutions">Self-billing</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150930231950/https://www.controlpay.com/services/freight-audit-solutions">Archived</a> 30 September 2015 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, accessed 26 April 2018</span>

</li>

<li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><cite id="CITEREFHMRC2020" class="citation web cs1">HMRC (31 December 2020). <a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/vat/managing/charging/self-billing.htm">"Self-billing and VAT"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20121107102151/http://www.hmrc.gov.uk/vat/managing/charging/self-billing.htm">Archived</a> from the original on 7 November 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">22 November</span> 2012</span>.</cite></span>

</li>

<li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text">Consolidated VAT Directive, 2006, Article 224</span>

</li>

<li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/guidance/self-billing-notice-70062">"Notice 700/62 - Self-billing)"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180426144607/https://www.gov.uk/guidance/self-billing-notice-70062">Archived</a> from the original on 26 April 2018<span class="reference-accessdate">. Retrieved <span class="nowrap">26 April</span> 2018</span>.</cite></span>

</li>

<li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://scm.ncsu.edu/public/facts/facs041014.html">"SCM | What is Evaluated Receipt Settlement?"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070622032609/http://scm.ncsu.edu/public/facts/facs041014.html">Archived</a> from the original on 22 June 2007<span class="reference-accessdate">. Retrieved <span class="nowrap">22 June</span> 2007</span>.</cite></span>

</li>

<li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.softco.ie/solutions/electronic_invoicing.asp?s=D05A&m=SoftCo.com-">The European Electronic Invoicing Experts</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120111050617/http://www.softco.ie/solutions/electronic_invoicing.asp?s=D05A&m=SoftCo.com-">Archived</a> 11 January 2012 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span>

</li>

<li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20111122221456/http://www.rijksoverheid.nl/onderwerpen/digitale-overheid/elektronisch-factureren">"Elektronisch factureren"</a> (in Dutch). <a href="Government_of_the_Netherlands" class="mw-redirect" title="Government of the Netherlands">Government of the Netherlands</a>. Archived from <a rel="nofollow" class="external text" href="http://www.rijksoverheid.nl/onderwerpen/digitale-overheid/elektronisch-factureren">the original</a> on 22 November 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">5 January</span> 2012</span>.</cite></span>

</li>

<li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://tallysolutions.com/gst/e-invoice-in-gst/">"e invoice in GST"</a>.</cite></span>

</li>

<li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.invoicetemplate.ca/MDO_BTP_Invoice_flowchart_123954_7.pdf">"Michigan state Bureau of Transportation Invoice processing"</a> <span class="cs1-format">(PDF)</span>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20131216211707/http://www.invoicetemplate.ca/MDO_BTP_Invoice_flowchart_123954_7.pdf">Archived</a> <span class="cs1-format">(PDF)</span> from the original on 16 December 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">9 July</span> 2013</span>.</cite></span>

</li>

<li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://privacy.navy.mil/noticenumber/N07240-1.asp">US Department of the Navy Commercial Invoice Payments History System</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070703144851/http://privacy.navy.mil/noticenumber/N07240-1.asp">Archived</a> 3 July 2007 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span>

</li>

<li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://guidebook.dcma.mil/18/commer.htm">Commercial Contracting Guidelines - US Defense Contract Management Agency</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070626102249/http://guidebook.dcma.mil/18/commer.htm">Archived</a> 26 June 2007 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span>

</li>

<li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.acquisition.gov/bestpractices/bestpcont.html">US Office of Federal Procurement Policy - Best Practices for Contract Administration</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070612211853/http://www.acquisition.gov/bestpractices/bestpcont.html">Archived</a> 12 June 2007 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span>

</li>

<li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://single-market-economy.ec.europa.eu/smes/sme-strategy/late-payment-directive_en">"Late Payment Directive - European Commission"</a>. <i>single-market-economy.ec.europa.eu</i><span class="reference-accessdate">. Retrieved <span class="nowrap">26 March</span> 2024</span>.</cite></span>

</li>

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<div class="side-box-text plainlist">Wikimedia Commons has media related to <span style="font-weight: bold; font-style: italic;"><a href="https://commons.wikimedia.org/wiki/Category:Invoices,_bills_and_receipts" class="extiw external" title="commons:Category:Invoices, bills and receipts">Invoices, bills and receipts</a></span>.</div></div>

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<div class="side-box-text plainlist">Look up <i><b><a href="https://en.wiktionary.org/wiki/invoice" class="extiw external" title="wiktionary:invoice">invoice</a></b></i> in Wiktionary, the free dictionary.</div></div>

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</style></div><div role="navigation" class="navbox authority-control" aria-labelledby="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q190581#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata1795" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q190581#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata1795" style="font-size:114%;margin:0 4em">Authority control databases </div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">National</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><span class="rt-commentedText tooltip tooltip-dotted" title="Rechnung"><a rel="nofollow" class="external text" href="https://d-nb.info/gnd/4246502-3">Germany</a></span></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/sh85067761">United States</a></span></li><li><span class="uid"><span class="rt-commentedText tooltip tooltip-dotted" title="Factures"><a rel="nofollow" class="external text" href="https://catalogue.bnf.fr/ark:/12148/cb11982901t">France</a></span></span></li><li><span class="uid"><span class="rt-commentedText tooltip tooltip-dotted" title="Factures"><a rel="nofollow" class="external text" href="https://data.bnf.fr/ark:/12148/cb11982901t">BnF data</a></span></span></li><li><span class="uid"><span class="rt-commentedText tooltip tooltip-dotted" title="faktury"><a rel="nofollow" class="external text" href="https://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph817252&CON_LNG=ENG">Czech Republic</a></span></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://www.nli.org.il/en/authorities/987007558171905171">Israel</a></span></li></ul></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://catalog.archives.gov/id/10638704">NARA</a></span><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://catalog.archives.gov/id/10656960">2</a></span></li></ul></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://lux.collections.yale.edu/view/concept/4791c76e-934a-44c1-8493-e4a3d707daba">Yale LUX</a></span></li></ul></div></td></tr></tbody></table></div></div><div><div class="zim-footer">

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