1、 Interoperability of Electronic Invoicing Systems in the APEC Region APEC Committee on Trade and Investment February 2025 Interoperability of Electronic Invoicing Systems in the APEC Region APEC Committee on Trade and Investment February 2025 APEC Project:CTI 06 2024S Produced by:Deloitte Touche Toh

2、matsu 50 Bridge Street Sydney,NSW,2000 Australia With support of:Department of Foreign Affairs and Trade,RG Casey Building,John McEwen Crescent,Barton ACT 0221 Australia.Website:https:/www.dfat.gov.au/For Asia-Pacific Economic Cooperation Secretariat 35 Heng Mui Keng Terrace Singapore 119616 Tel:(65

3、)68919 600 Fax:(65)68919 690 Email:infoapec.org Website:www.apec.org 2025 APEC Secretariat APEC#225-CT-01.1 i Contents Glossary iv Executive summary vi 1 Introduction 11 1.1 Background and context 11 1.2 The Principles for the Interoperability of Electronic Invoicing Systems in the APEC Region 11 1.

4、3 Purpose of this review 11 1.4 Data Sources and methodology 12 1.4.1 Data Limitation 12 2 Trade and invoicing in APEC 13 2.1 Trade value and trends 13 2.2 The growth of eInvoicing in APEC 13 2.2.1 Digital maturity of businesses 14 2.2.2 Other considerations relating to trade across APEC 15 3 eInvoi

5、cing state of play 16 3.1 What is eInvoicing?16 3.2 eInvoicing models 16 3.2.1 Interoperability 16 3.2.2 Continuous Transaction Control(CTC)Models 17 3.3 Comparison and compatibility between different models 18 3.4 Current state of eInvoicing across APEC 19 3.4.1 Australia 19 3.4.2 Brunei Darussalam

6、 20 3.4.3 Canada 20 3.4.4 Chile 21 3.4.5 Peoples Republic of China 21 3.4.6 Hong Kong,China 21 3.4.7 Indonesia 22 3.4.8 Japan 22 3.4.9 Republic of Korea 23 3.4.10 Malaysia 23 3.4.11 Mexico 24 3.4.12 New Zealand 24 3.4.13 Papua New Guinea 24 3.4.14 Peru 24 3.4.15 The Philippines 25 3.4.16 The Russian