The document describes four key e-business processes: purchase order, distribution, billing/invoicing, and payment. It also outlines the standard audit file for tax purposes (SAF-T) format and how it supports authenticity and integrity requirements. Finally, it provides diagrams showing the steps and information flows for compliant purchase-to-pay and order-to-cash processes for both product inventory and staffing of hourly workers.
2. Type of processes supported
Purchase Order Process:
Information exchanged between a customer and a supplier for the ordering of products
and/or services under a business agreement.
Distribution Process (only the delivery of goods and material, receipt of services):
Information exchanged between a supplier, a customer and their respective
intermediaries as to the shipping, receiving, transportation and customs clearance of
products being delivered by a supplier to a customer in line with contractual
agreements.
Billing / Invoicing Process:
Billing / Invoice Information exchanged between a supplier and customer for the supply
of products and/or services which have been delivered.
Payment Process:
Information exchanged between customer and the customer’s bank, supplier and the
supplier’s bank.
DanGa
Compliant e-Business 2
3. Solve the Authenticity and Integrity Requirements
SAF-T = Standard Audit File for Tax Purposes
SAF-T is a file containing reliable accounting data exported from an original accounting
system, for a specific time period, easily readable by virtue of its standardisation of
layout and format, and one that is extensible according to need.
The file is based on entries to be found in a General Ledger Chart of Accounts,
together with master file data for customers and suppliers, and details of invoices,
orders, payments, and adjustments.
DanGa
Compliant e-Business 3
4. Compliant P2P – O2C processes
Non-product and product related (B.O.M.) goods
and material
T T
Prepare Sales Receive E E Issue Create Prepare
Formal
Data Purchase C ORDERC Purchase Purchase Purchase
Verification
Order H H Order Order Data
N N
I I
Create Create Issue C C Receive Formal Process
RESPONSEA
A Acceptance Data
Sales Order Response Acceptance Acceptance Verification
L L
V V
Prepare Issue A A Process Receipt
Create L L Receive Formal
Delivery Delivery DELIVERY Data
Delivery I I Delivery Verification
Data Confirmation
D D
A A
Prepare T T
Create Issue I I Receive Formal Process Invoice
Invoice INVOICE Data
Invoice Invoice O O Invoice Verification
Data
N N
General Ledger General Ledger
B B
Create Prepare
Process Formal Receive A A Issue
Payment Payment
Payment Validation Payment N N Payment
Order Data
K K
Supplier Customer
SAF-T or XBRL-GL SAF-T or XBRL-GL
DanGa Tax Authorities Tax Authorities
Compliant e-Business 4
5. Compliant P2P – O2C processes
Staffing Industry – Hourly Workers
T T
Prepare Sales Receive E E Issue Create Prepare
Formal
Data Purchase C ORDERC Purchase Purchase Purchase
Verification
Order H H Order Order Data
N N
I I
Create Create Issue C C Receive Formal Process
RESPONSEA
A Acceptance Data
Sales Order Response Acceptance Acceptance Verification
L L
V V
Create Hours Receive A A Register
Formal L TIME CARD
L Issue Authorise
in Progress Authorised Worked
Verification I I Timesheet Hours
Hours Hours
D D
A A
Prepare T T
Create Issue Receive Formal Process Invoice
Invoice I
INVOICE I
Invoice Invoice Invoice Verification Data
Data O O
N N
General Ledger General Ledger
B B
Create Prepare
Process Formal Receive A A Issue
Payment Payment
Payment Validation Payment N N Payment
Order Data
K K
Supplier Customer
SAF-T or XBRL-GL SAF-T or XBRL-GL
DanGa Tax Authorities Tax Authorities
Compliant e-Business 5