Making Duplicate Reimbursement Unrepresentable: A Verified Ethereum E-Invoice System for Humans and AI Agents
A verified Ethereum e-invoice contract makes duplicate reimbursement impossible, including for LLM agents.
The paper designs an Ethereum e-invoice system that represents each invoice as a non-fungible, non-tradable token moving through five guarded subsystems. Under standard cryptographic and consensus assumptions it proves reimbursement uniqueness, keccak256 face integrity, and authorization soundness, with inductive invariants checked by Solidity SMTChecker. On a private network, issuance costs 646,773 gas, full reimbursement stays under 135,000 gas, and one node sustains 137 issuances per second. The verified contract is offered as a safety envelope that rejects duplicate, over-limit, or forged claims from LLM reimbursement agents.