Making Duplicate Reimbursement Unrepresentable: A Verified Ethereum E-Invoice System for Humans and AI Agents

Electronic invoices are replacing paper invoices worldwide, but today's centralized architectures leave three problems unsolved on the consumption side: an invoice can be submitted for reimbursement repeatedly, authenticity is difficult for recipients to verify, and data is siloed at a central authority that forms both a performance bottleneck and a single point of failure. This paper presents the design, formal analysis, and implementation of a complete blockchain-based electronic invoice system on Ethereum. We formalize the invoice lifecycle as a guarded labeled transition system and prove, under standard cryptographic and consensus assumptions, that the system guarantees: (i) reimburse...

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