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.

1. Compliant e-Business

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