GB/T 44554.5-2025Requirements for electronic credential entry - Part 5: Comprehensive digital electronic invoice (English PDF)

1 Scope

This document specifies the general requirements for fully digitized electronic invoice accounting, the requirements for structured data files of accounting information, and data elements.

This document applies to the receipt, accounting, verification, and information utilization of fully digitized electronic invoices.

2 Normative references

The contents of the following documents, through normative references within the text, constitute essential provisions of this document. Dated citations are not included.

For references to documents, only the version corresponding to that date applies to this document; for undated references, the latest version (including all amendments) applies.

This document.

GB/T 25500 (All Parts) Extensible Business Reporting Language (XBRL) Technical Specification

GB/T 44554.1 Requirements for Electronic Voucher Posting Part 1.General Provisions

3 Terms and Definitions

The terms and definitions defined in GB/T 44554.1 and the following terms and definitions apply to this document.

4 Abbreviations

The following abbreviations apply to this document.

OFD. Open Fixed-layout Document

5 General Requirements

When recording electronic invoices, the requirements of GB/T 44554.1 and the following must be met.

a) Obtain and parse digital invoices for reimbursement using structured data;

b) The organization's staff can obtain digitally signed invoices through electronic invoice service platforms, email, QR codes, and other channels.

XML-formatted electronic invoices can be verified through trusted data sources such as electronic invoice service platforms or the National Value-Added Tax Invoice Verification Platform.