E-Invoicing Glossary
15 terms explained in plain language. Everything from XRechnung to ViDA, defined for business professionals.
C
E
E-Invoice (Elektronische Rechnung)
An invoice issued, transmitted, and received in a structured electronic format that allows automatic processing. A PDF is NOT an e-invoice under EU/German law — the data must be machine-readable (XML).
EN 16931
The European standard for the semantic data model of an e-invoice. All EU e-invoicing formats (XRechnung, Peppol BIS, Factur-X, etc.) must be compliant with EN 16931. It defines the required and optional fields in an e-invoice.
F
Factur-X
The French equivalent of ZUGFeRD — a hybrid PDF/A-3 + XML e-invoice format. Factur-X and ZUGFeRD 2.x are technically identical standards maintained jointly by France and Germany.
FatturaPA
The Italian national e-invoice format, used for both B2G and B2B invoicing via the SDI (Sistema di Interscambio). Italy has had mandatory B2B e-invoicing since January 2019.
G
GoBD
Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern — German principles for proper bookkeeping and document retention. GoBD compliance is required for all e-invoice archiving in Germany.
K
KoSIT
Koordinierungsstelle für IT-Standards — the German coordination body for IT standards that maintains and publishes the XRechnung specification.
P
Peppol
Pan-European Public Procurement Online — a set of standards and network infrastructure for exchanging electronic documents (including e-invoices) across borders. Peppol uses a 4-corner model with registered Access Points.
Peppol BIS Billing 3.0
The Peppol Business Interoperability Specification for invoicing. Based on UBL 2.1 and compliant with EN 16931. This is the format used when sending e-invoices through the Peppol network.
U
UBL (Universal Business Language)
An OASIS standard XML format for business documents. UBL 2.1 is one of the two syntax bindings allowed under EN 16931 (the other is CII). Peppol BIS uses UBL syntax.
V
ViDA (VAT in the Digital Age)
An EU-wide legislative proposal to modernize VAT systems through mandatory e-invoicing, real-time digital reporting, and a single VAT registration. Expected to reshape e-invoicing requirements across all EU member states.