Abstract. An approach is presented to guide the benchmarking of invoice analysis systems, a specific, applied subclass of document analysis systems. The state of the art of benchmarking of document analysis systems is presented, based on the processing levels: Document Page Segmentation, Text Recognition, Document Classification, and Information Extraction. The restriction to invoices enables and requires a more purposeful, i.e. detailed, targetting of the benchmarking procedures (acquisition of ground truth data, system runs, comparison of data, condensation into meaningful numbers). Therefore the processing of invoices is dissected. The involved data structures are elicited and presented. These are provided, being the building blocks of the actual benchmarking of invoice analysis systems.