Expenditure Data. ODE uses the Expenditure Flow Model (EFM) to report per-pupil spending for Ohioâs schools. The EFM is a reporting method based on concepts developed by Dr. Bruce Cooper of Fordham University.
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Invoices. When you make sales to other businesses, you must issue an invoice either in paper or electronic form. When you register for VAT, you are given a VAT identification number, which you must show on all invoices you give to customers, as well as the VAT amount that is being charged and other standard items.1  EU VAT invoicing rules. 2  Invoicing rules applicable in EU countries.hen you register for VAT, you are given a VAT identification number, which you must show on all invoices you give to customers, as well as the VAT amount that is being charged and other standard items. 1  EU VAT invoicing rules. 2  Invoicing rules applicable in EU countries.