R
Glossary54 terms
E-mail
[email protected]Glossary
E-invoicing terms, in plain words.
Terms from EU law, Peppol and the national systems. Where a term comes from a law or a standard, it links the official source.
12 terms
EU standards and law
- EN 16931European standard on electronic invoicing
The European standard that defines the core content of an e-invoice, as numbered business terms, and the two XML syntaxes it can be written in: UBL and CII. National formats such as XRechnung, CIUS-RO and Peppol BIS are built on it.
- E-invoiceStructured electronic invoice
An invoice issued, sent and received in a structured format that software can process without a person reading it, such as UBL or CII XML. A PDF sent by email is not an e-invoice in this sense.
- Business term (BT)
A numbered data element of EN 16931, such as BT-1 for the invoice number or BT-48 for the buyer's VAT number. Validation messages name the business term they are about.
- UBLUniversal Business Language
An XML syntax from OASIS, and one of the two syntaxes EN 16931 allows. Peppol BIS Billing 3.0 uses UBL 2.1.
- CIICross Industry Invoice
An XML syntax from UN/CEFACT, and the other syntax EN 16931 allows. Factur-X and ZUGFeRD carry a CII file inside a PDF.
- CIUSCore Invoice Usage Specification
A set of extra rules on top of EN 16931 for one country or network, which narrows what an invoice may contain. XRechnung, CIUS-RO and Peppol BIS Billing 3.0 are examples. An invoice that meets a CIUS still meets EN 16931.
- Hybrid invoice
A PDF that a person can read, with the structured XML invoice embedded in it for software. Factur-X and ZUGFeRD are hybrid formats.
- PDF/A-3ISO 19005-3
The archival PDF standard that allows other files to be embedded. Hybrid invoices use it to carry the XML inside the PDF.
- VAT Directive, Article 226
The article of the EU VAT Directive that lists what every VAT invoice must show, such as the date, a sequential number, the VAT numbers, names and addresses, quantities, prices and VAT amounts. National rules add to it.
- ViDAVAT in the Digital Age
The EU's VAT reform adopted in 2025. From 1 July 2030 it requires digital reporting of business sales between EU countries, with e-invoicing as the default for them. It already lets member states require domestic e-invoicing without asking the EU first.
- Clearance model
A set-up where a tax authority's platform receives each invoice and gives it an ID before it counts. Poland's KSeF and Italy's SdI work this way. In Germany there is no such platform: the invoice goes to the buyer directly.
- E-reporting
Sending transaction data, rather than the invoice itself, to the tax authority. In France it covers sales to and purchases from businesses outside France, and sales to consumers.
4 terms
Validation and statuses
- Validation
Checking an invoice against the schema and the business rules of its format before it is sent. A valid file can still be refused by the buyer for business reasons.
- Business rule (BR)
A validation rule an invoice must pass, written as a code such as BR-CO-15 (EN 16931), BR-DE-15 (XRechnung) or PEPPOL-EN16931-R010 (Peppol). A validator or platform that finds a broken rule names its code.
- Rejection
A technical refusal: a validator, access point or tax platform says the file breaks a rule and returns a code. The invoice was not accepted, so it is corrected and sent again.
- Refusal
A business decision by the buyer: the invoice arrived, but the buyer does not accept it, for example because of a wrong price or a missing order reference. On Peppol and in France it comes back as a status with a reason code.
8 terms
Peppol
- Peppol
An international network and set of specifications for exchanging business documents. Senders and receivers connect through certified access points. Belgium's mandate uses Peppol by default.
- OpenPeppol
The non-profit association that governs Peppol, publishes its specifications and certifies its service providers.
- Access point
A certified provider that sends and receives documents on Peppol for its customers. EurInvoice is not an access point; we work through a certified one.
- Four-corner model
Peppol's delivery path: the seller (corner 1) sends through its access point (2) to the buyer's access point (3), which delivers to the buyer (4). Where a tax authority takes a copy, it is called the fifth corner.
- SMPService Metadata Publisher
The registry that tells a sender which documents a Peppol participant can receive and through which access point. The sender looks it up before every delivery.
- Peppol IDParticipant identifier
A company's address on Peppol: a scheme code and an identifier, such as 0208 followed by a Belgian enterprise number. The buyer's goes in BT-49, the seller's in BT-34.
- Peppol BIS Billing 3.0
Peppol's specification for invoices and credit notes: a CIUS of EN 16931 written in UBL 2.1.
- Invoice Response
The Peppol message a buyer sends back to say an invoice was received, accepted, refused or paid, with a reason code where one applies.
We sit here: mapping and validation between the ERP and corner 2. We are not an access point.
1 · Seller
Your company and its ERP. The invoice starts here.
3 terms
Germany
- XRechnung
Germany's CIUS of EN 16931, published by KoSIT, in UBL or CII. Between businesses it counts as an e-invoice under the German rules.
- ZUGFeRD
A German hybrid format: a PDF/A-3 with a CII invoice inside, technically the same as Factur-X. From version 2.0.1 it counts as an e-invoice in Germany, except the MINIMUM and BASIC-WL profiles.
- KoSITKoordinierungsstelle für IT-Standards
The German public body that publishes XRechnung and the validator configuration used to check it.
4 terms
France
- Plateforme Agréée (PA)Approved platform
A platform approved by the French tax administration to issue, receive and pass on e-invoices and their data. Invoices between businesses established in France must go through one. Formerly called PDP. EurInvoice is not a PA.
- Factur-X
The French and German hybrid format: a PDF/A-3 with a CII invoice inside. France accepts it next to UBL and CII.
- DGFiPDirection générale des Finances publiques
The French tax administration. It approves the platforms, and the platforms send it the invoice data.
- Lifecycle status
The statuses a French invoice passes through after it is sent, from deposited to paid. A rejection or a refusal comes with a reason code.
5 terms
Poland
- KSeFKrajowy System e-Faktur
Poland's national e-invoicing system. Invoices are issued in it as FA(3) files, and it gives each invoice it accepts a KSeF number.
- FA(3)
The XML structure of an invoice in KSeF 2.0.
- KSeF number
The unique number KSeF assigns to each invoice it accepts. A correction invoice must cite the KSeF number of the invoice it corrects.
- UPOUrzędowe Poświadczenie Odbioru
The official receipt KSeF issues to confirm what it received.
- NIPNumer Identyfikacji Podatkowej
The Polish tax number of a business. A Polish invoice needs the seller's NIP, and the buyer's for a buyer in Poland.
5 terms
Romania
- RO e-Factura
Romania's national e-invoicing system, run by ANAF. Invoices are uploaded as CIUS-RO XML, and ANAF validates them and returns them with the Ministry of Finance's signature.
- ANAFAgenția Națională de Administrare Fiscală
The Romanian tax administration, which runs RO e-Factura.
- SPVSpațiul Privat Virtual
A taxpayer's online account with ANAF. Access to RO e-Factura is authorised through it.
- CIUS-RO
Romania's CIUS of EN 16931: the rules every RO e-Factura invoice must pass, set by order of the Minister of Finance.
- CUICod Unic de Identificare
The Romanian tax identification code of a business. ANAF rejects an invoice whose seller CUI it does not recognise.
Step 1 / 5
The ERP data is mapped to an FA(3) file.
What can go wrong430 or 450: KSeF refuses the file or its content. The number is not registered and can be used again.
4 terms
Greece
- myDATA
The digital platform of AADE that receives the data of Greek invoices and gives each one a MARK.
- AADEIndependent Authority for Public Revenue
The Greek tax authority, which runs myDATA and licenses the e-invoicing providers.
- MARKUnique registration number
The number myDATA assigns when it accepts an invoice. It must appear on every invoice issued through licensed software.
- AFM
The Greek tax number of a business. myDATA rejects an invoice with an invalid AFM.
5 terms
Croatia, Italy and Slovakia
- SdISistema di Interscambio
The exchange system of the Italian Revenue Agency. Invoices between businesses in Italy pass through it, and it delivers or rejects each one.
- FatturaPA
The Italian XML invoice format used on SdI, for invoices between businesses as well as to the public sector.
- Fiskalizacija 2.0
Croatia's reform that makes e-invoices between businesses mandatory and reports their data to the Tax Administration.
- Information intermediaryInformacijski posrednik
A service provider on the Croatian Tax Administration's list that exchanges e-invoices for businesses.
- eFaktúra
Slovakia's e-invoicing system under the Financial Administration, which uses Peppol. Invoices between businesses must be e-invoices from 1 January 2027.
4 terms
Our terms
- Route
Our word for the way an invoice reaches its buyer in one country: Peppol, a French platform, KSeF, RO e-Factura and so on.
- Standard unit
Our fixed-price scope: one legal entity, one source system and one country route.
- Readiness package
The seven inputs we need before our two-working-day target starts, from a representative set of invoices to a webhook URL for the returned status.
- Rejection Care
Our monthly service after go-live: we read each rejection, find where the cause sits, correct what is ours, resend and log it, and report once a month.
Contact
A term on your invoice that is not here?
Send it with an anonymised sample. We will tell you what it means for your route.
- Your ERP and version
- The first country route and legal entity
- An anonymised sample invoice and where the credentials stand
30-minute call
Choose a time