Essential E-Invoicing Definitions

E-Invoice

An invoice generated in a structured electronic format via digital means is considered an electronic invoice. A paper invoice converted into an electronic format by copying, scanning, or other methods does not qualify as an electronic invoice.

E-Invoicing Solutions

Accounting software installed on PCs, phones, or tablets, and cloud-based platforms. Examples include online cash registers, virtual cash registers on tablets.

NRSMBS Portal

The NRSMBS is an online platform provided for businesses to integrate their e-invoicing solutions. It serves as a gateway for exchanging electronic invoices, credit notes, and debit notes between taxpayers and NRS.

Invoice Reference Number (IRN)

A unique identifier assigned to each invoice, used to track and validate the invoice in electronic invoicing systems. It ensures the authenticity and traceability of the invoice throughout the invoicing process.

Cryptographic Stamp Identifier (CSID)

A unique digital signature applied to e-invoices. It ensures that each invoice is authentic, has not been tampered with, and complies with NRS regulations. The CSID links the invoice's contents to the signature.

QR Code

A matrix barcode made up of black and white squares, readable by QR code scanners or smart device cameras via the NRSMBS app, allowing for basic validation of electronic invoices and notes.

Access Point Providers (APPs)

Responsible for validating and transmitting invoices. They serve as the gateway that links businesses' e-invoicing solutions with the broader e-invoicing infrastructure mandated by the government.

System Integrators (SIs)

Ensure that the business's software complies with e-invoicing regulations and can securely exchange data through licensed access points.

Tax Invoice (B2B)

A B2B invoice typically issued by one business to another, containing required tax information like seller and buyer details, invoice number, date, description of goods or services, quantity, price, tax rates, and total payable.

Simplified Tax Invoice (B2C)

A B2C invoice issued by a business to a consumer, including simplified tax elements such as seller details, invoice number, date, goods or services description, total amount, and applicable taxes.