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

Jia Cai

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) reimbursement uniqueness--an invoice is reimbursed at most once, even across mutually distrusting organizations; (ii) face integrity--any verified invoice matches the recorded one unless keccak256 second-preimage resistance is broken; and (iii) authorization soundness for every lifecycle operation. The core invariants are machine-checked using Solidity SMTChecker, proving inductive validity across all reachable transaction sequences. The architecture models each invoice as a non-fungible, non-tradable…