{"L1_core": {"domain": "commercial", "category": "invoice", "entity_type": "document"}, "L5_metadata": {"updated": "2026-01-02", "version": "2.0"}, "L3_relations": {"generates": ["payment", "accounting_entry"], "generated_from": ["order", "delivery_note"]}, "L2_commercial": {"standards": {"EU": ["EN 16931", "Directive 2014/55/EU", "Peppol BIS 3.0"], "syntaxes": ["UBL 2.1", "CII D16B"]}, "national_formats": {"Italy": {"law": "DL 127/2015", "format": "FatturaPA"}, "Spain": {"law": "Ley 25/2013", "format": "Facturae 3.2.2"}, "France": {"law": "Ordonnance 2014-697", "format": "Factur-X"}, "Germany": {"law": "E-Rechnungsgesetz", "format": ["XRechnung", "ZUGFeRD"]}}, "mandatory_elements": {"lines": ["description", "quantity_unit", "unit_price", "tax_type_base_amount"], "header": ["invoice_number", "issue_date", "invoice_type", "currency_ISO4217"], "totals": ["taxable_base", "total_taxes", "payable_amount"], "parties": ["seller_name_address_VAT", "buyer_name_address_VAT"]}, "spain_requirements": ["correlative_number", "issue_date", "NIF_emitter_receiver", "tax_base_VAT", "electronic_signature"]}}