# E-Invoicing Glossary Clear definitions for common e-invoicing terminology used across XRechnung, ZUGFeRD, UBL/CII, and PEPPOL. ## E-Invoicing Glossary Clear definitions for common e-invoicing terminology used across XRechnung, ZUGFeRD, UBL/CII, and PEPPOL. ## When the glossary is the right entry point Use the glossary when a validator message, buyer requirement, or project brief mentions a term you need to decode quickly. The goal is to turn a label into an implementation decision, not just provide a dictionary definition. ## Browse faster Use documentation search (⌘K) to jump to a term, or open a letter from the table of contents. Each term links to related standards and conversion tools where relevant. ## Start with the terms that drive implementation ### 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. ### PEPPOL A network and specifications for exchanging e-procurement documents, including e-invoices. ### EN 16931 European standard defining the semantic data model for e-invoices. - convert - validate - api - playground ## Open term - [Access Point](/resources/glossary/access-point): Certified provider that sends/receives PEPPOL documents on your behalf. - [Allowance / charge](/resources/glossary/allowance-charge): Discounts (allowances) or surcharges (charges) applied to a line or document total. - [BIC](/resources/glossary/bic): Bank Identifier Code (SWIFT) used to identify banks in international payments. - [Business Group (BG)](/resources/glossary/business-group-bg): A logical group of business terms in EN 16931 (e.g., seller info, totals). - [Business Term (BT)](/resources/glossary/business-term-bt): A standardized data element in EN 16931 (e.g., invoice number, VAT ID). - [Chorus Pro](/resources/glossary/chorus-pro): French government B2G invoicing portal operated by AIFE; mandatory recipient channel for all invoices to French public entities. - [CII](/resources/glossary/cii): UN/CEFACT Cross Industry Invoice: an XML syntax used for e-invoices. - [CIUS](/resources/glossary/cius): Country or sector specific usage specification that constrains EN 16931. - [Code list](/resources/glossary/code-list): A predefined set of allowed codes/values (e.g., VAT category, payment means). - [Codice Destinatario](/resources/glossary/codice-destinatario): 7-character SDI routing code that tells Italy’s clearance platform which provider should receive a FatturaPA invoice. - [Contract reference](/resources/glossary/contract): Identifier linking an invoice to a contract or framework agreement. - [Credit note](/resources/glossary/credit-note): Document that reduces or cancels a previously issued invoice amount. - [D-U-N-S Number](/resources/glossary/duns): Dun & Bradstreet 9-digit identifier for legal entities, common in international procurement and ISO 6523 ICD 0060. - [Digipoort](/resources/glossary/digipoort): Dutch government secure messaging gateway used to deliver e-invoices and tax filings to Rijk-level recipients. - [Document reference](/resources/glossary/document-reference): Link from an invoice to another document (order, contract, prior invoice). - [e-Factura RO](/resources/glossary/e-factura-ro): Romanian national e-invoicing platform (RO e-Factura) for B2G and, since 2024, mandatory B2B routed via SPV. - [E-reporting](/resources/glossary/e-reporting): Digital reporting of transaction data to tax authorities, often alongside e-invoicing. - [EAS (Electronic Address Scheme)](/resources/glossary/eas): EN 16931 code list (CEF EAS) that says which identifier scheme — VAT-ID, GLN, OIN, etc. — is used for an electronic address. - [ebInterface](/resources/glossary/ebinterface): Austrian XML invoicing format maintained by AUSTRIAPRO; widely used for B2B and accepted alongside Peppol BIS by Austrian B2G. - [EN 16931](/resources/glossary/en-16931): European standard defining the semantic data model for e-invoices. - [Factur-X](/resources/glossary/factur-x): French hybrid e-invoice format, aligned with ZUGFeRD and EN 16931 profiles. - [Finvoice](/resources/glossary/finvoice): Finnish bank-driven e-invoicing format defined by Finance Finland; widely used in B2B and aligned with EN 16931 from version 3.0. - [GLN (Global Location Number)](/resources/glossary/gln): GS1 13-digit identifier for a legal entity, function, or physical location — the standard EAS scheme 0088 in EN 16931. - [IBAN](/resources/glossary/iban): International Bank Account Number used for bank transfers. - [Invoice line item](/resources/glossary/line-item): A single billed item/service line including quantity, price, and tax details. - [Invoice type code](/resources/glossary/invoice-type-code): Code indicating the document type (invoice, credit note, etc.). - [ISO 6523](/resources/glossary/iso-6523): International standard that registers identifier schemes for organisations — the foundation of the EAS code list. - [KoSIT](/resources/glossary/kosit): German coordination body; commonly refers to the BR-DE validation rules/validator for XRechnung. - [KSeF](/resources/glossary/ksef): Krajowy System e-Faktur — the Polish national e-invoicing platform mandatory for most B2B from February 2026. - [KvK number](/resources/glossary/kvk): Dutch Chamber of Commerce (Kamer van Koophandel) 8-digit company registration number; ISO 6523 ICD 0106. - [Leitweg-ID](/resources/glossary/leitweg-id): German routing ID required for many public sector recipients (B2G). - [NemHandel](/resources/glossary/nemhandel): Danish national e-invoicing infrastructure built around OIOUBL and now interoperating with Peppol. - [OIOUBL](/resources/glossary/oioubl): Danish UBL CIUS used by NemHandel; OIOUBL 3 (released 2024) aligns with EN 16931. - [OVT-tunnus](/resources/glossary/ovt): Finnish electronic invoicing identifier (12–17 digits), Peppol EAS scheme 0037; built from the Finnish business ID (Y-tunnus). - [Participant ID](/resources/glossary/participant-id): Identifier used in PEPPOL to address a sender/receiver (e.g., with a scheme). - [Payment means](/resources/glossary/payment-means): Code describing how an invoice is paid (e.g., bank transfer, card, cash). - [PDF/A-3](/resources/glossary/pdf-a-3): PDF archival standard allowing embedded files (used for ZUGFeRD/Factur-X). - [PDP (Plateforme de Dématérialisation Partenaire)](/resources/glossary/pdp): State-registered private platform allowed to transmit French B2B e-invoices and e-reports under the upcoming reform. - [PEPPOL](/resources/glossary/peppol): A network and specifications for exchanging e-procurement documents, including e-invoices. - [PEPPOL BIS](/resources/glossary/peppol-bis): Business Interoperability Specifications defining document rules (commonly BIS 3.0 for invoices). - [Purchase order (PO)](/resources/glossary/purchase-order): Buyer-issued document ordering goods/services, often referenced by an invoice. - [QR code payment](/resources/glossary/qr): Payment method where invoice includes a QR code containing payment details. - [Real-time invoice reporting (RTIR)](/resources/glossary/rtir): Mandatory transmission of invoice data to the tax authority within seconds or hours of issuance — e.g., Hungarian NAV Online Számla. - [Real-time reporting](/resources/glossary/real-time-reporting): Reporting transaction data shortly after issuance, often mandated by tax regimes. - [Reverse charge](/resources/glossary/reverse-charge): VAT mechanism where the buyer accounts for VAT instead of the seller. - [Schematron](/resources/glossary/schematron): XSLT-based rule language used by KoSIT and Peppol to validate business rules in XML invoices. - [SDI (Sistema di Interscambio)](/resources/glossary/sdi): Italian government clearance platform that routes and validates every FatturaPA invoice before delivery. - [SML](/resources/glossary/sml): Service Metadata Locator used to find which SMP is responsible for a participant. - [SMP](/resources/glossary/smp): Service Metadata Publisher used to publish recipient capabilities in PEPPOL. - [Svefaktura](/resources/glossary/svefaktura): Legacy Swedish UBL 1.0 e-invoice profile; largely superseded by Peppol BIS Billing 3.0 since 2019. - [Tax category](/resources/glossary/tax-category): Classification of tax treatment (e.g., standard, exempt, zero-rated). - [TicketBAI](/resources/glossary/tbai): Basque Country fiscal invoicing scheme that pre-dates VeriFactu and runs in parallel for Basque taxpayers. - [UBL](/resources/glossary/ubl): Universal Business Language: an XML library for standard business documents. - [Unit code](/resources/glossary/unit-code): Standard code describing the unit of measure (e.g., piece, hour, kilogram). - [Validation](/resources/glossary/validation): Process of checking an e-invoice against syntax rules and business rules. - [VAT ID](/resources/glossary/vat-id): Tax identifier used for VAT reporting and cross-border trade in the EU. - [VeriFactu](/resources/glossary/verifactu): Spanish anti-fraud invoicing regime (RD 1007/2023) requiring tamper-proof invoice records and optional real-time reporting to AEAT. - [ViDA](/resources/glossary/vida): VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements. - [ViDA Pillar 1: Digital Reporting Requirements](/resources/glossary/vida-drr): ViDA Pillar 1: structured EN 16931 e-invoices and 10-day digital reports for cross-border intra-EU B2B from July 2030. - [ViDA Pillar 2: Single VAT Registration](/resources/glossary/vida-svr): ViDA Pillar 2: extends OSS/IOSS so that businesses register for VAT once and report all EU sales through a single Member State. - [ViDA Pillar 3: Platform Economy](/resources/glossary/vida-platform-economy): ViDA Pillar 3: digital platforms in short-term accommodation and passenger transport become deemed VAT supplier from January 2030. - [XML](/resources/glossary/xml): Text-based markup format used to represent structured data in many e-invoice syntaxes. - [XML Schema (XSD)](/resources/glossary/schema): A formal definition of allowed XML structure and data types. - [XRechnung](/resources/glossary/xrechnung): German e-invoicing specification for the public sector based on EN 16931. - [ZUGFeRD](/resources/glossary/zugferd): Hybrid e-invoice format: a human-readable PDF with embedded XML. ## Recommended next pages These are the terms that most often decide format, validation, and routing work. - [XRechnung](/resources/glossary/xrechnung) - [ZUGFeRD](/resources/glossary/zugferd) - [PEPPOL](/resources/glossary/peppol)