Yes but you don't have access to Apple's database, and therein lies the problem. Apple might send you a receipt that itemizes these things, or it might not. If you're a business you're dealing with 1000 different Apples all of whom have different policies about how granular their receipts will be, each with a different mechanism for you to access those receipts, and each making receipts available at different times.

Meanwhile you need to do a reconciliation for your company at the end of every period (e.g. the end of every day, every week, etc.) and you don't have time to wait around for all those receipts to be collected.