{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://docs.demiton.io/registers/invoice_issued/v3.json",
  "title": "invoice_issued contract v3",
  "type": "object",
  "required": [
    "amount_excluding_tax",
    "amount_including_tax",
    "currency",
    "customer_ref",
    "document_concept",
    "financial_period",
    "invoice_number",
    "issue_date",
    "tax_amount",
    "tax_jurisdiction"
  ],
  "properties": {
    "currency": {
      "type": "currency",
      "description": "Denomination of the amounts.",
      "x-demiton-requiredness": "required"
    },
    "due_date": {
      "type": "string",
      "description": "Date payment falls due.",
      "x-demiton-requiredness": "optional",
      "format": "date",
      "x-demiton-type": "date"
    },
    "tax_rate": {
      "type": "number",
      "description": "Rate applied to produce `tax_amount` (AU 10%, NZ 15%, UK 20%).",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "percent",
      "x-demiton-type": "decimal"
    },
    "issue_date": {
      "type": "string",
      "description": "Date the invoice was issued.",
      "x-demiton-requiredness": "required",
      "format": "date",
      "x-demiton-type": "date"
    },
    "tax_amount": {
      "type": "number",
      "description": "Tax charged on this invoice.",
      "x-demiton-requiredness": "required",
      "x-demiton-unit": "currency",
      "x-demiton-type": "decimal"
    },
    "project_ref": {
      "type": "string",
      "description": "Project/contract the revenue is attributable to.",
      "x-demiton-requiredness": "optional"
    },
    "customer_ref": {
      "type": "string",
      "description": "Anchor to the customer entity this revenue belongs to.",
      "x-demiton-requiredness": "required"
    },
    "customer_name": {
      "type": "string",
      "description": "Human-readable customer name as billed.",
      "x-demiton-requiredness": "optional"
    },
    "invoice_number": {
      "type": "string",
      "description": "The issuer's sequential identifier for this invoice.",
      "x-demiton-requiredness": "required"
    },
    "issuing_status": {
      "type": "string",
      "description": "The issuer's lifecycle status for the document (draft/posted/paid/cancelled).",
      "x-demiton-requiredness": "optional"
    },
    "buyer_reference": {
      "type": "string",
      "description": "The customer's own purchase-order reference.",
      "x-demiton-requiredness": "optional"
    },
    "customer_tax_id": {
      "type": "string",
      "description": "Customer ABN/VAT/GST registration identifier.",
      "x-demiton-requiredness": "optional"
    },
    "order_reference": {
      "type": "string",
      "description": "The sales order this invoice fulfils.",
      "x-demiton-requiredness": "optional"
    },
    "customer_address": {
      "type": "object",
      "description": "Bill-to address block, collapsed to one field.",
      "x-demiton-requiredness": "optional"
    },
    "document_concept": {
      "type": "string",
      "description": "Which national document concept this record is (tax invoice, NZ taxable supply information, EU VAT invoice, recipient-created form).",
      "x-demiton-requiredness": "required"
    },
    "financial_period": {
      "type": "string",
      "description": "Accounting period the event lands in.",
      "x-demiton-requiredness": "required"
    },
    "last_modified_at": {
      "type": "string",
      "description": "Source-system modification stamp, for delta harvest and staleness.",
      "x-demiton-requiredness": "optional",
      "format": "date-time",
      "x-demiton-type": "datetime"
    },
    "system_reference": {
      "type": "string",
      "description": "Source system plus native id (`id`) for traceability back to the originating record.",
      "x-demiton-requiredness": "optional"
    },
    "tax_jurisdiction": {
      "type": "jurisdiction",
      "description": "Country whose tax rules produced `tax_amount`.",
      "x-demiton-requiredness": "required"
    },
    "payment_terms_ref": {
      "type": "string",
      "description": "Reference to the payment-terms master record.",
      "x-demiton-requiredness": "optional"
    },
    "amount_outstanding": {
      "type": "number",
      "description": "Unpaid balance at last sync.",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "currency",
      "x-demiton-type": "decimal"
    },
    "amount_excluding_tax": {
      "type": "number",
      "description": "Net amount before tax.",
      "x-demiton-requiredness": "required",
      "x-demiton-unit": "currency",
      "x-demiton-type": "decimal"
    },
    "amount_including_tax": {
      "type": "number",
      "description": "Gross amount billed, tax included; the shelf's additive measure.",
      "x-demiton-requiredness": "required",
      "x-demiton-unit": "currency",
      "x-demiton-type": "decimal"
    },
    "specification_identifier": {
      "type": "string",
      "description": "The e-invoicing specification/profile the document was issued under (e.g. a PINT A-NZ or Peppol BIS identifier).",
      "x-demiton-requiredness": "tenant-specific"
    },
    "supplier_legal_entity_ref": {
      "type": "string",
      "description": "The issuing legal entity, so the supplier's ABN/identity is reachable.",
      "x-demiton-requiredness": "optional"
    }
  },
  "x-demiton-register-type": "invoice_issued",
  "x-demiton-contract-version": "3.0.1",
  "x-demiton-store": "tenant",
  "x-demiton-axes": [
    {
      "axis": "customer",
      "requirement": "required",
      "role": "context"
    },
    {
      "axis": "financial_period",
      "requirement": "required",
      "role": "context"
    },
    {
      "axis": "project",
      "requirement": "optional",
      "role": "subject"
    },
    {
      "axis": "currency",
      "requirement": "optional",
      "role": "context"
    },
    {
      "axis": "legal_entity",
      "requirement": "optional",
      "role": "context"
    }
  ],
  "x-demiton-measures": [
    {
      "key": "amount",
      "accumulation": "additive",
      "dtype": "decimal",
      "unit": "by_coordinate"
    }
  ],
  "x-demiton-provenance": {
    "standards": [
      {
        "code": "ATO record-keeping rules",
        "title": "ATO business record-keeping rules (ITAA 1936 s 262A; TAA 1953 Sch 1 s 382-5)",
        "access": "public_summary",
        "region": "Australia",
        "edition": "ATO page updated 2025-08-01",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Corporations Act 2001 (Cth) s 286",
        "title": "Corporations Act 2001 (Cth) - obligation to keep financial records",
        "access": "full_text_verified",
        "clause": "s 286(1), 286(2) (7 years)",
        "region": "Australia",
        "edition": "current",
        "checked_on": "2026-09-14"
      },
      {
        "code": "GST Act 1999 (Cth)",
        "title": "A New Tax System (Goods and Services Tax) Act 1999 (Cth)",
        "access": "public_summary",
        "clause": "s 29-70 (tax invoices); ATO tax invoice guidance",
        "region": "Australia",
        "edition": "current (ATO guidance updated 25 Aug 2025)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "PINT A-NZ Billing BIS",
        "title": "Peppol PINT A-NZ Billing BIS (joint Australia-New Zealand specification)",
        "access": "full_text_verified",
        "clause": "ch 1-2, 5.1",
        "region": "Australia",
        "edition": "1.1.3 (mandatory from 15 Nov 2024)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Directive (EU) 2025/516",
        "title": "Council Directive (EU) 2025/516 VAT in the Digital Age (amending 2006/112/EC)",
        "access": "public_summary",
        "region": "European Union",
        "edition": "11 Mar 2025, staged 1 Jul 2029 / 1 Jul 2030",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Directive 2006/112/EC",
        "title": "Council Directive 2006/112/EC on the common system of VAT",
        "access": "full_text_verified",
        "clause": "Arts 220-222, 226, 226a, 226b",
        "region": "European Union",
        "edition": "consolidated CELEX 02006L0112-20250101",
        "checked_on": "2026-09-14"
      },
      {
        "code": "EN 16931-1:2017",
        "title": "CEN EN 16931-1 Electronic invoicing - semantic data model",
        "access": "public_summary",
        "region": "European Union",
        "edition": "2017 (withdrawn; 2026 edition published May 2026)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "FatturaPA / SdI",
        "title": "FatturaPA format via Sistema di Interscambio (Italy)",
        "access": "public_summary",
        "clause": "codice destinatario",
        "region": "European Union",
        "edition": "current",
        "checked_on": "2026-09-14"
      },
      {
        "code": "French e-invoicing reform",
        "title": "France e-invoicing and e-reporting via accredited platforms (Factur-X, Chorus Pro)",
        "access": "public_summary",
        "region": "European Union",
        "edition": "current",
        "checked_on": "2026-09-14"
      },
      {
        "code": "XRechnung",
        "title": "XRechnung (German CIUS + extension of EN 16931)",
        "access": "public_summary",
        "clause": "Leitweg-ID for B2G",
        "region": "European Union",
        "edition": "current",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Peppol BIS Billing 3.0",
        "title": "Peppol BIS Billing 3.0 (CIUS of EN 16931)",
        "access": "full_text_verified",
        "clause": "conformance statement; business requirement groups",
        "region": "International",
        "edition": "3.0.21 (May 2026 release)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Construction Contracts Act 2002 (NZ)",
        "title": "Construction Contracts Act 2002 (NZ), 2002 No 46",
        "access": "full_text_verified",
        "clause": "s 18, s 20, s 21, Subpart 2A (s 18C)",
        "region": "New Zealand",
        "edition": "as at 5 Oct 2023 (incl. Retention Money Amendment Act 2023)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "GST Act 1985 (NZ)",
        "title": "Goods and Services Tax Act 1985 (NZ)",
        "access": "public_summary",
        "clause": "taxable supply information (s 19K); IRD guidance",
        "region": "New Zealand",
        "edition": "as amended from 1 Apr 2023",
        "checked_on": "2026-09-14"
      },
      {
        "code": "PINT A-NZ Billing BIS",
        "title": "Peppol PINT A-NZ Billing BIS (joint Australia-New Zealand specification)",
        "access": "full_text_verified",
        "clause": "ch 1-2, 5.1",
        "region": "New Zealand",
        "edition": "1.1.3 (mandatory from 15 Nov 2024)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "HGCRA 1996 Part II",
        "title": "Housing Grants, Construction and Regeneration Act 1996 (UK), Part II",
        "access": "full_text_verified",
        "clause": "s 110(1), s 113(1)",
        "region": "United Kingdom",
        "edition": "current",
        "checked_on": "2026-09-14"
      }
    ]
  },
  "description": "Invoices your organisation has issued to customers.",
  "x-demiton-contract-url": "https://docs.demiton.io/registers/invoice_issued/",
  "x-demiton-register-catalog": "https://docs.demiton.io/concepts/register-catalog"
}