The purpose of this document is to provide a high-level framework that APEC member economies can refer in implementing e-Invoicing in the future. This framework was developed on the basis of APEC members’ requirements collected from the survey as well as the seminar; its primary application is intended to be for APEC members .

• Chapter 1 Introduction
• Chapter 2 Invoicing in Trade
• Chapter 3 Current Status of Global Approach on e-Invoicing
• Chapter 4 e-Invoicing Implementation in APEC Economies
• Chapter 5 APEC e-Invoicing Framework
• Chapter 6 Issues for the Development of Cross-Border e-Invoicing
• Chapter 7 Conclusion
• Annexes