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E-Invoicing Glossary
Clear definitions for common e-invoicing terminology used across XRechnung, ZUGFeRD, UBL/CII, and PEPPOL.
This article treats E-Invoicing Glossary as a practical reference, not just a navigation page. It explains the term or workflow in context, shows why it matters for European e-invoicing, and connects the topic to invoice creation, validation, routing, archiving, and ERP implementation decisions.
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Open term connects E-Invoicing Glossary with the next useful reference pages and tools. These links are included to support a complete workflow, from understanding Access Point, Allowance / charge and BIC to validating or converting the invoice file.
Access Point
Certified provider that sends/receives PEPPOL documents on your behalf.
Allowance / charge
Discounts (allowances) or surcharges (charges) applied to a line or document total.
BIC
Bank Identifier Code (SWIFT) used to identify banks in international payments.
Business Group (BG)
A logical group of business terms in EN 16931 (e.g., seller info, totals).
Business Term (BT)
A standardized data element in EN 16931 (e.g., invoice number, VAT ID).
CII
UN/CEFACT Cross Industry Invoice: an XML syntax used for e-invoices.
CIUS
Country or sector specific usage specification that constrains EN 16931.
Code list
A predefined set of allowed codes/values (e.g., VAT category, payment means).
Contract reference
Identifier linking an invoice to a contract or framework agreement.
Credit note
Document that reduces or cancels a previously issued invoice amount.
Document reference
Link from an invoice to another document (order, contract, prior invoice).
E-reporting
Digital reporting of transaction data to tax authorities, often alongside e-invoicing.
EN 16931
European standard defining the semantic data model for e-invoices.
Factur-X
French hybrid e-invoice format, aligned with ZUGFeRD and EN 16931 profiles.
IBAN
International Bank Account Number used for bank transfers.
Invoice line item
A single billed item/service line including quantity, price, and tax details.
Invoice type code
Code indicating the document type (invoice, credit note, etc.).
KoSIT
German coordination body; commonly refers to the BR-DE validation rules/validator for XRechnung.
Leitweg-ID
German routing ID required for many public sector recipients (B2G).
Participant ID
Identifier used in PEPPOL to address a sender/receiver (e.g., with a scheme).
Payment means
Code describing how an invoice is paid (e.g., bank transfer, card, cash).
PDF/A-3
PDF archival standard allowing embedded files (used for ZUGFeRD/Factur-X).
PEPPOL
A network and specifications for exchanging e-procurement documents, including e-invoices.
PEPPOL BIS
Business Interoperability Specifications defining document rules (commonly BIS 3.0 for invoices).
Purchase order (PO)
Buyer-issued document ordering goods/services, often referenced by an invoice.
QR code payment
Payment method where invoice includes a QR code containing payment details.
Real-time reporting
Reporting transaction data shortly after issuance, often mandated by tax regimes.
Reverse charge
VAT mechanism where the buyer accounts for VAT instead of the seller.
SML
Service Metadata Locator used to find which SMP is responsible for a participant.
SMP
Service Metadata Publisher used to publish recipient capabilities in PEPPOL.
Tax category
Classification of tax treatment (e.g., standard, exempt, zero-rated).
UBL
Universal Business Language: an XML library for standard business documents.
Unit code
Standard code describing the unit of measure (e.g., piece, hour, kilogram).
Validation
Process of checking an e-invoice against syntax rules and business rules.
VAT ID
Tax identifier used for VAT reporting and cross-border trade in the EU.
ViDA
VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.
XML
Text-based markup format used to represent structured data in many e-invoice syntaxes.
XML Schema (XSD)
A formal definition of allowed XML structure and data types.
XRechnung
German e-invoicing specification for the public sector based on EN 16931.
ZUGFeRD
Hybrid e-invoice format: a human-readable PDF with embedded XML.