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 token whose state transitions through five guarded subsystems, employing a lock-based protocol that makes duplicate reimbursement unrepresentable rather than merely detectable. We implement the design as a Solidity 0.8 contract with a four-role web application and evaluate it on a private Ethereum network: issuing costs 646,773 gas, full reimbursement costs under 135,000 gas, all operations run in O(1) time, and a single node sustains 137 issuances/s. Finally, the verified contract serves as a safety envelope for LLM-based reimbursement agents, provably rejecting unsafe actions (duplicate, over-limit, or forged-receipt claims) even when the agent's internal policy fails. All code and benchmarks are open-source.

Última revisão: 29 de set. de 2026. Leia o artigo e o histórico de versões ↗