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  3. Certificate of origin - Wikipedia

    en.wikipedia.org/wiki/Certificate_of_origin

    The declaration may either be made on a separate document, or incorporated in another trade document, such as an invoice. [ 8 ] Where third-party certification is required, normally the certificate of origin must be signed by the exporter or the manufacturer, and countersigned by a local issuing body, such as a chamber of commerce or a customs ...

  4. Invoice - Wikipedia

    en.wikipedia.org/wiki/Invoice

    Self-billing invoice - A self billing invoice is used when a buyer issues the invoice to themselves (e.g. according to the consumption levels he is taking out of a vendor-managed inventory stock). [9] The buyer (i.e. the issuer) should treat the invoice as an account payable and the seller should treat it as an account receivable.

  5. Transaction-Based Reporting - Wikipedia

    en.wikipedia.org/wiki/Transaction-Based_Reporting

    A near-time invoice reporting system requires the taxpayer to report all invoices within a certain amount of days after the invoice was actually sent to the buyer. An example of such a system can be found in Spain. The system is called Sistema de Información Inmediata (SII) and companies have 4 days to report all invoices after issuance. [9]

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