DEFINITION: This ABB is a Business Agnostic European Legal Act which lays down rules for the establishment of an European standard for the semantic data model of the core elements of an electronic invoice (the ‘European standard on electronic invoicing’). Source: https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwiS8oWQ98_1AhWYS_EDHQY5CnEQFnoECAwQAQ&url=https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2F%3Furi%3DCELEX%253A32014L0055&usg=AOvVaw1BjFwOVTtMlLE6bw7Eynpt INTEROPERABILITY SALIENCY: IoP Dimension: Governance IoP The Binding Instrument ABB is relevant for interoperability as, by being a specialisation of Legal Act, it makes mandatory the implementation of the policy (and therefore the underlying interoperability implications).