The study analysed 14 steps in the procurement process from specifications and vendor registration to shipment tracking, invoicing and payments, and found that specifications, supplier registration and requests for information during the tendering process and payments, were the most electronic , while invoicing was the least.

The European Commission has addressed the question of standardization of electronic invoicing (e invoicing) in the European Union in two aspects.

Regulation of determining the custom value developed on the basis of WTO principles, are used in Armenia which enables to prevent under invoicing or over invoicing of exporting and importing goods with maximum efficiency.

UN CEFACT has set up a new Trade Facilitation project to revise its existing Recommendation 6 on the Invoice for International Trade, adapting it to the business and regulatory requirements of electronic invoicing (e invoicing).

The programme includes modelling of electronic procurement phases such as electronic tendering, electronic awarding of contracts, electronic ordering, electronic invoicing and electronic catalogues.

Electronic Data Interchange (EDI). This project is expected to be completed by January 2006 (for work on e invoicing undertaken by UNECE, see paras.

A number of bodies have expressed an interest in this work and the potential for efficiency gains through e invoicing (including the International Air Transport Association).

The revised Recommendation seeks to resolve the obstacles to e invoicing, and to provide a solution that can easily be implemented by both SMEs and large companies.

In South Africa, measures have included the development of a through invoicing system for railway traffic and the introduction of a Regional Rolling Stock Information System (RSIS).

Without acknowledging any undue invoicing, the contractor, as part of the negotiations, offered a credit of 500 additional hours to be used by the United Nations at its discretion.

The goal of the electronic travel request form is to build an interface between IMIS and the travel agent's system to facilitate ticketing and invoicing for tickets, as well as to create an electronic travel request form.

Non traditional exports had also increased owing to outsourcing in a wide range of products, allowing customs taxes to be suspended on capital goods, raw materials and inputs, with a sole tax of 1 per cent levied on invoicing.

Italy s armada of Guardia di Finanza boats would hardly forestall a massive exodus of wealth if Italians see a sizable wealth tax coming. Over and under invoicing of trade, for example, is a time tested way to spirit money out of a country.

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By way of example, ESCWA developed a reporting subsystem that augments and extends Integrated Management Information System functioning to satisfy its local reporting and information requirements, including such features as common services invoicing, a vendor roster and confidential medical information, and generates 160 reports.

19. In future offers of discount for prompt payment, it should be agreed with the contractor that if a delay in payment arises from incorrect invoicing by the contractors, the date the dispute is resolved shall be considered as the date for earning discount.

This process is a very calculated process.

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But doesn t China have a regime of strict capital controls that limits citizens from taking more than 50,000 per year out of the country? Yes, but there are many ways of moving money in and out of China, including the time honored method of under and over invoicing.

It's a mental process, and it's a process of extraction.

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Consultative process

Audit process

Reform process

Electoral process

Due process

Review process

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Appeals process

due process