Global
Models and architecture
| Centralized model | E-invoicing model where every invoice is routed through a single state-run hub that all taxpayers must use (Italy’s SDI, Poland’s KSeF) |
| Clearance model | Regulatory architecture where invoices must be validated and approved by the tax authority before becoming legally valid — the cleared document, not the original, is the legal invoice |
| CTC | Continuous Transaction Control, umbrella term for regimes where transaction data reaches the tax authority at or near the moment of the transaction instead of in a periodic return |
| DCTCE | Decentralized CTC and Exchange, model where accredited service providers exchange the invoice over a network and report the data to the tax authority in parallel — the basis of France’s Plateforme Agréée model, Croatia’s Fiscalization 2.0 and the EU’s ViDA design |
| Post-audit model | Traditional model where invoices are exchanged directly between the parties and the tax authority checks them after the fact, during an audit |
| RTIR | Real-Time Invoice Reporting, where the supplier issues and delivers the invoice itself and reports it to the tax authority immediately or within a short deadline — unlike clearance, no prior approval is needed |
| Two-corner model | Direct exchange between supplier and buyer, with no intermediary |
| Three-corner model | Exchange where supplier and buyer both connect to the same shared platform |
| Four-corner model | Exchange where supplier and buyer each use their own service provider, and the two providers interoperate over a shared network such as Peppol |
| Five-corner model | A four-corner network with the tax authority as a fifth corner receiving a copy of each transaction (Singapore’s InvoiceNow, Belgium from 2028) |
| Hybrid model | Approach where a single file carries both a human-readable PDF and the structured XML embedded inside it (Factur-X, ZUGFeRD) |
| E-invoicing | Issuing, sending and receiving invoices as structured data that the recipient can process automatically — a PDF or a scanned image is not an e-invoice |
| E-reporting | Obligation to send transaction, invoice or payment data to the tax authority, separately from delivering the invoice to the buyer |
| Fiscalization | Legal and technical controls — certified software, signed records, receipt codes, cash registers — that make sales tamper-evident, historically aimed at the retail sector |
| Mandate | Legal obligation, with a defined scope and effective date, to issue or receive e-invoices or to report transaction data |
| Grace period | Window after a mandate takes effect during which penalties are suspended so businesses can adapt (Poland during 2026) |
| VAT gap | Difference between the VAT theoretically due and the VAT actually collected — the usual policy justification for a CTC mandate |
| Interoperability | Ability of two systems to exchange documents without a bespoke agreement, achieved through a shared semantic model, syntax and transport |
Legislation and policy
| Directive 2014/55/EU | EU directive requiring public bodies to receive and process EN 16931-compliant e-invoices — the origin of the B2G mandates across the EU |
| DRR | Digital Reporting Requirements, the EU’s term for the e-reporting obligations introduced by ViDA |
| ViDA | VAT in the Digital Age, the EU package that harmonizes digital reporting and e-invoicing, lets member states mandate domestic B2B e-invoicing without a derogation, and introduces intra-EU digital reporting from around July 2030 |
| Derogation | Formal authorization a member state needed from the EU Council to mandate e-invoicing before ViDA removed the requirement |
| B2B | Business-to-Business transactions |
| B2C | Business-to-Consumer transactions |
| B2G | Business-to-Government transactions |
| Tax authority | Government agency responsible for tax collection and compliance |
| Tax regime | The jurisdiction’s tax rules and regulations applied to documents |
Standards and formats
| EN 16931 | European standard that defines the semantic data model for electronic invoices, ensuring interoperability across EU countries (see EN 16931-1:2017 Addon) |
| CORE invoice | The unrestricted EN 16931 semantic model, before a country or network narrows it. A CIUS restricts it; an extension adds to it |
| CIUS | Core Invoice Usage Specification — a usage profile that restricts EN 16931 for a specific country or context without breaking compliance (Peppol BIS, Croatia’s HR CIUS, Romania’s CIUS-RO) |
| Extension | Specification that adds requirements beyond the EN 16931 core model where the core is not sufficient (ZATCA’s KSA extensions) |
| Semantic model | The set of business terms an invoice must carry and their meaning, independent of the file format used to express them |
| Syntax | The concrete XML grammar that carries the semantic model, normally OASIS UBL 2.1 or UN/CEFACT CII |
| UBL | Universal Business Language, OASIS standard for electronic documents (see OASIS UBL) |
| CII (UN/CEFACT) | Cross Industry Invoice format (see UN/CEFACT CII) |
| BIS (Peppol) | Business Interoperability Specification, the Peppol document specifications that define what may be sent over the network (see Peppol) |
| Peppol BIS Billing 3.0 | Peppol’s CIUS of EN 16931 in UBL syntax, and the default billing specification on the Peppol network (see Peppol) |
| PINT | Peppol International Invoice, the newer Peppol model designed for use beyond Europe, with country profiles such as PINT-SG (Singapore), PINT A-NZ (Australia and New Zealand) and PINT AE (United Arab Emirates) |
| Factur-X | Franco-German hybrid format pairing a PDF/A-3 with embedded CII XML, aligned with EN 16931 and identical to Germany’s ZUGFeRD |
| SAF-T | Standard Audit File for Tax, the OECD’s XML format for exporting accounting and invoicing data to a tax authority — implemented in Portugal, Norway, Romania, Poland (as JPK) and required on demand under Denmark’s bookkeeping rules |
| Schema validation | Process of checking a document against the XSD of its syntax and the business rules of the applicable specification (for example the EN 16931 BR- rules) |
| Validation error | Issue reported when a document fails schema, business rule or tax authority validation, usually blocking clearance or delivery |
| Codelist | Controlled vocabulary a standard requires a field to draw from, such as UNTDID document type codes, VAT category codes or units of measure |
Networks and identifiers
| Peppol | Open four-corner network and set of specifications governed by OpenPeppol for exchanging invoices, orders and other business documents (see Peppol) |
| Access Point | Certified service provider that connects a business to an electronic document network, sending on the supplier’s behalf and receiving on the buyer’s (see Peppol) |
| Corners (C1–C4) | The four roles in a four-corner exchange: the sender (C1), the sender’s service provider (C2), the receiver’s service provider (C3) and the receiver (C4) |
| Peppol Authority | National or domain body that accredits and supervises the service providers in its jurisdiction (Valtiokonttori in Finland, DFØ in Norway, IMDA in Singapore, Erhvervsstyrelsen in Denmark) |
| SMP | Service Metadata Publisher, the registry that records which document types a participant can receive and where to deliver them |
| SML | Service Metadata Locator, the DNS-based lookup that resolves which SMP holds a given participant’s capabilities |
| AS4 | Messaging protocol used to transport documents securely between access points on the Peppol network |
| Participant | Entity registered to send or receive documents through an electronic network (see Peppol) |
| Participant identifier | Scheme-qualified identifier that addresses a participant on the network, such as a GLN under scheme 0088 or a VAT number under a national scheme |
| EAS code | Electronic Address Scheme code that states which identifier scheme a participant identifier belongs to |
| MLR | Message Level Response, the technical acknowledgement confirming a document was received and passed validation |
| Invoice response | Business-level message in which the buyer accepts, conditionally accepts or rejects a received invoice |
| Registration | Process of enrolling an entity and its identifiers with a network, platform or tax authority so it can issue or receive documents |
| Onboarding | Process of getting a supplier or customer through registration, certificate issuance and testing before live issuance |
| Proof of Ownership | Documentation proving that whoever registers a business on a network is entitled to represent it, required by Peppol’s Internal Regulations |
Documents, controls and record-keeping
| Correction | Process of fixing errors in previously issued documents. Most regimes forbid editing the original and require a corrective document or a cancellation record instead |
| Credit Note | A document issued to correct or cancel a previously issued invoice |
| Debit Note | A document issued to increase the amount owed from a previous invoice |
| Cancellation | Withdrawal of a document that has already been cleared or reported, usually within a deadline and sometimes requiring the buyer’s consent |
| Simplified invoice | Reduced-content invoice permitted below a value threshold, typically without the buyer’s tax details — the receipt of most regimes |
| Self-billing | Arrangement where the buyer issues the invoice on the supplier’s behalf under a prior agreement, with the supplier remaining liable for its content |
| Tax point | The date that fixes which period a transaction belongs to and which rate applies — often the date of supply rather than the invoice date |
| Reverse charge | Mechanism that shifts liability for VAT to the buyer, so the supplier invoices without tax and the buyer self-assesses it |
| Digital Signature | Cryptographic signature that binds a document to its issuer and proves it has not been altered since |
| Qualified certificate | Certificate issued by a trust service provider under eIDAS, or by the tax authority itself, used to sign fiscal documents and authenticate to the platform |
| Hash chain | Technique that links each fiscal record to a hash of the previous one, so removing or altering a record breaks the sequence (VERI*FACTU, TicketBAI, ZATCA’s Previous Invoice Hash) |
| QR Code | Quick Response code printed on or attached to a document, encoding the identifiers needed for a buyer or inspector to verify the record with the tax authority |
| Offline mode | Procedure for issuing a legally valid document while the tax authority platform is unreachable, with a deadline for submitting it afterwards (Poland’s offline24, VERI*FACTU, Croatia) |
| Integrity, authenticity and legibility | The three properties EU VAT law requires be guaranteed for an invoice throughout its life, whatever the technical means used |
| Retention period | Legally defined number of years — typically between six and eleven — for which documents must be kept, readable and available for inspection |
| Archiving | Storing documents in their original structured form for the retention period, often with additional requirements on location and probative value |
| Audit trail | Record of what happened to a document — submissions, responses, corrections — that lets an auditor reconstruct events after the fact |
Argentina
| AFIP | Administración Federal de Ingresos Públicos, the former name of ARCA until November 2024 |
| ARCA | Agencia de Recaudación y Control Aduanero, Argentina’s national tax and customs authority |
| CAE | Código de Autorización Electrónico, the 14-digit authorization code ARCA returns for each invoice — without it the invoice is not legally valid |
| CAEA | Código de Autorización Electrónico Anticipado, an authorization code issued in advance for taxpayers that cannot clear each invoice in real time |
| Clave Fiscal | Personal digital key used to access ARCA’s online services |
| CUIT | Clave Única de Identificación Tributaria, Argentina’s tax identification number |
| Invoice letter classes | Argentina classifies invoices by letter — A between VAT-registered businesses, B to final consumers, C from Monotributistas, E for exports, T for tourism — each with its own numbering sequence (see Argentina compliance) |
| IVA | Impuesto al Valor Agregado, Argentine VAT, applied at a standard 21% with reduced and increased rates |
| IIBB | Ingresos Brutos, a provincial gross income tax that varies by province and activity |
| Monotributo | Simplified tax regime for small businesses and the self-employed; a taxpayer under it is a Monotributista and issues Factura C |
| Punto de Venta | The 5-digit point-of-sale code that prefixes the invoice number, each with its own independent sequence |
| Responsable Inscripto | VAT-registered taxpayer entitled to deduct input VAT and to issue Factura A |
| WSAA | Webservice de Autenticación y Autorización, the service that issues the access ticket for ARCA’s web services using an X.509 certificate |
| WSFE | Webservices de Factura Electrónica, ARCA’s web service infrastructure, including wsfev1, wsmtxca, wsfexv1 and wsct (see ARCA supplier onboarding) |
Australia and New Zealand
| ABN | Australian Business Number, used as the Peppol participant identifier for Australian businesses under scheme 0151 |
| ATO | Australian Taxation Office, Australia’s Peppol Authority |
| MBIE | Ministry of Business, Innovation and Employment, New Zealand’s Peppol Authority |
| NZBN | New Zealand Business Number, used as the Peppol participant identifier for New Zealand businesses |
| PINT A-NZ | The joint Australia and New Zealand Peppol invoice specification, replacing the earlier A-NZ BIS Billing 3.0 |
Belgium
| Article 44 VAT Code | Belgian VAT exemption article that places entities engaged exclusively in exempt transactions outside the scope of the 2026 e-invoicing mandate |
| Customer listing | Belgium’s annual report of domestic customers, which the planned near real-time e-reporting will replace |
| FPS Finance | Federal Public Service Finance (SPF Finances / FOD Financiën), the Belgian tax administration |
| Peppol mandate | Belgium’s requirement, in force since 1 January 2026, that domestic B2B invoices be exchanged as structured e-invoices, with Peppol BIS in UBL as the default channel and format (see Belgium compliance) |
Brazil
| Chave de acesso | The 44-digit access key that uniquely identifies each authorized Brazilian fiscal document |
| CNPJ | Cadastro Nacional da Pessoa Jurídica, the Brazilian company tax identifier; individuals use a CPF |
| CT-e | Conhecimento de Transporte Eletrônico, the electronic bill of lading for freight services |
| DANFE | Documento Auxiliar da Nota Fiscal Eletrônica, the printable representation of an NF-e used to accompany goods in transit |
| DF-e | Documentos Fiscais Eletrônicos, the umbrella term for Brazil’s family of electronic fiscal documents (see Documentos Fiscais Eletrônicos) |
| IBS and CBS | The new consumption taxes created by Brazil’s 2023 tax reform, progressively replacing ICMS and ISS (IBS) and PIS/COFINS (CBS); fiscal document layouts are being extended to carry them |
| MDF-e | Manifesto Eletrônico de Documentos Fiscais, the manifest grouping the transport documents of a single trip |
| NF-e | Nota Fiscal Eletrônica, Brazilian electronic invoice for B2B and B2G sales of goods |
| NFC-e | Nota Fiscal de Consumidor Eletrônica, Brazilian electronic invoice for B2C retail transactions |
| NFCom | Nota Fiscal de Serviços de Comunicação Eletrônica, Brazilian electronic invoice for telecommunications and communication services |
| NFS-e | Nota Fiscal de Serviços Eletrônica, Brazilian electronic invoice for B2B and B2G service transactions |
| RFB | Receita Federal do Brasil, the Brazilian Federal Revenue Service |
| SEFAZ | Secretaria da Fazenda, Brazilian state tax authority infrastructure managing electronic invoicing |
| SPED | Sistema Público de Escrituração Digital, Brazil’s comprehensive e-reporting system collecting financial, accounting, tax, and labor information |
Chile
| Boleta electrónica | Chilean electronic receipt used for consumer sales |
| CAF | Código de Autorización de Folios, the file of pre-authorized document numbers the SII issues to a taxpayer before it can issue documents |
| DTE | Documento Tributario Electrónico, the umbrella term for Chile’s electronic tax documents |
| Folio | An individual document number drawn from an authorized CAF range |
| RUT | Rol Único Tributario, the Chilean tax identification number |
| SII | Servicio de Impuestos Internos, the Chilean tax authority |
Colombia
| CUFE | Código Único de Facturación Electrónica, the unique code derived from the invoice content that identifies each FEV |
| DIAN | Dirección de Impuestos y Aduanas Nacionales, the Colombian tax and customs authority (see DIAN Colombia) |
| Documento Equivalente Electrónico | Colombian electronic document required for B2C transactions since 2024 |
| Documento soporte | Support document a buyer issues to substantiate purchases from suppliers not obliged to issue an FEV |
| FEV | Factura Electrónica de Venta, Colombia’s official electronic invoice format for B2B and B2G transactions |
| Habilitación | DIAN’s authorization process, which a supplier and its software must pass in the test environment before issuing live documents |
| Municipal Code | Five-digit code used in Colombia instead of postal code to specify the municipality |
| Nómina electrónica | Colombia’s electronic payroll document, reported to DIAN alongside invoicing |
| Proveedor tecnológico | Technology provider authorized by DIAN to issue and validate documents on a taxpayer’s behalf |
| RADIAN | Colombian system combining e-invoicing with negotiable instruments, enabling invoices to be used as financial instruments |
| Título Valor Electrónico | Electronic negotiable instrument status given to invoices in Colombia’s RADIAN system |
Croatia
| CIS | The tax authority’s Fiscalization System, which receives every issued and received invoice as well as consumer receipts |
| eRačun | The Croatian e-invoice, and the common name for the Fiscalization 2.0 framework |
| Fiscalization 2.0 | Croatia’s framework, mandatory since January 2026, that combines structured e-invoice exchange over a 4-corner network with real-time reporting to CIS (see Croatia compliance) |
| HR CIUS | The Croatian EN 16931 profile that a domestic invoice must follow, which a plain Peppol invoice does not satisfy |
| Information intermediary | Service provider certified by the tax authority to send or report invoices on behalf of others |
| JIR | Jedinstveni identifikator računa, the unique receipt identifier CIS returns for a fiscalized consumer receipt |
| KPD | Product classification code required on each invoice line |
| OIB | Osobni identifikacijski broj, the Croatian tax identification number |
| Porezna uprava | The Croatian tax authority |
| ZKI | Zaštitni kod izdavatelja, the issuer’s security code computed locally by signing the receipt with the business’s certificate |
Denmark
| Bogføringsloven | The Danish Bookkeeping Act, whose digital bookkeeping requirements oblige businesses to use certified systems capable of sending and receiving e-invoices |
| CVR number | Central Business Register number, the Danish company identifier |
| EAN/GLN number | The 13-digit location number that identifies a Danish public entity as an invoice recipient |
| Erhvervsstyrelsen | The Danish Business Authority (ERST), which manages NemHandel and acts as Denmark’s Peppol Authority |
| Moms | Merværdiafgift, Danish VAT, a single flat 25% rate with no reduced rates |
| MVG | Meirvirðisgjald, the separate Faroese VAT administered by TAKS — the Faroe Islands and Greenland fall outside Danish invoicing rules |
| NemHandel | Denmark’s national e-document infrastructure, used alongside Peppol for invoices to public authorities (see Denmark) |
| NHR | NemHandelsregisteret, the NemHandel registry of recipients, integrated with the Peppol SML |
| OCES certificate | Public certificate standard used to sign transactions and authenticate to Danish public infrastructure |
| OIOUBL | Offentlig Information Online UBL, Denmark’s national UBL profile; version 2.1 remains in use after OIOUBL 3.0 was cancelled in January 2026 |
Finland
| Act 241/2019 | The Act on Electronic Invoicing to Public Procurers and Contracting Entities, which implements Directive 2014/55/EU in Finland |
| ALV | Arvonlisävero, Finnish VAT, applied at a standard 25.5% with reduced rates of 13.5% and 10% |
| Finvoice | The dominant proprietary domestic invoice format, delivered over the Finnish bank network and aligned with EN 16931 |
| Operator | Accredited network or bank operator that delivers invoices on the domestic Finnish network and resolves how a buyer is reachable |
| Right to request | Statutory right of a business with turnover above EUR 10,000 to require its suppliers to issue e-invoices, in the absence of a blanket B2B mandate |
| TEAPPSXML | Proprietary operator format used mainly between larger Finnish enterprises and public administration |
| Valtiokonttori | The Finnish State Treasury, Finland’s Peppol Authority since 2022 |
| Verohallinto | The Finnish Tax Administration |
| Y-tunnus | The Finnish business identity code |
France
| Annuaire | French state directory used by Plateformes Agréées to route invoices to buyers |
| Article 289 bis CGI | The provision of the Code général des impôts that establishes the e-invoicing procedure, and one of the accepted ways to guarantee invoice authenticity and integrity |
| Chorus Pro | French government platform for B2G electronic invoicing, mandatory for invoicing public entities (see Chorus Pro France) |
| Data Concentrator | French government system that stores VAT data for each transaction as part of e-reporting |
| DGFIP | Direction Générale des Finances Publiques, the French public finance directorate responsible for tax collection |
| Factur-X | Hybrid PDF/A-3 with embedded CII XML, one of the three formats a Plateforme Agréée handles alongside UBL and CII (see PA invoicing) |
| Flux 10 | The e-reporting dataset a PA aggregates and submits to the PPF, split into four blocks covering cross-border B2B and domestic B2C transaction and payment data |
| NF Z 42-013 | French standard (with ISO 14641) for probative-value archiving systems used to store invoices for the retention period |
| PA | Plateforme Agréée, certified platform in France that routes invoices through Peppol and submits data to the data concentrator (see PA Guide) |
| PDP | Plateforme de Dématérialisation Partenaire, former name of the Plateforme Agréée |
| PPF | Portail Public de Facturation, French public invoicing portal part of the PA system |
| SIREN / SIRET | The nine-digit company identifier and its fourteen-digit establishment-level extension, used to identify parties and to aggregate e-reporting data |
Germany
| E-Rechnung | The German legal term for a structured electronic invoice that meets EN 16931 — a PDF does not qualify |
| GoBD | German rules (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form) ensuring data integrity, readability, and domestic accessibility for archived documents |
| Leitweg-ID | Routing identifier that addresses a specific German public authority in an XRechnung invoice |
| UStG § 14 | The provision of the German VAT Act that defines invoice requirements and the B2B e-invoicing obligation |
| Wachstumschancengesetz | The 2024 Growth Opportunities Act that introduced Germany’s phased B2B e-invoicing mandate |
| XRechnung | Germany’s standard for e-invoices in public procurement (B2G), based on EN 16931 and implemented in UBL or CII syntax (see XRechnung guide) |
| ZRE and OZG-RE | The federal invoice receipt platforms for direct federal administration (ZRE) and for other public bodies covered by the Online Access Act (OZG-RE) |
| ZUGFeRD | German hybrid format combining PDF/A-3 with embedded XML, aligned with EN 16931 and equivalent to France’s Factur-X (see ZUGFeRD guide) |
Greece
| AADE | Ανεξάρτητη Αρχή Δημοσίων Εσόδων, the Greek name of the IAPR |
| Classifications | The income and expense classification codes myDATA requires alongside the invoice data |
| IAPR | Independent Authority for Public Revenue, the Greek tax authority managing myDATA (see myDATA issuing invoices guide) |
| MARK | Unique identifier assigned by myDATA to validated invoices in Greece |
| myDATA | My Digital Accounting and Tax Application, Greece’s electronic invoicing and reporting platform |
| Provider | Accredited Greek e-invoicing service provider (πάροχος) that stamps invoices and transmits them to myDATA on the issuer’s behalf (see Ilyda Greece) |
| UID | Unique document identifier derived from the invoice data and submitted to myDATA alongside the MARK |
Hungary
| Adószám | The Hungarian tax number, whose first eight digits identify the taxpayer |
| eÁFA | NAV’s system for preparing and submitting VAT returns from invoice-level data, including a machine-to-machine channel |
| NAV | Nemzeti Adó- és Vámhivatal, the Hungarian National Tax and Customs Administration |
| Online Számla | NAV’s real-time invoice reporting platform, to which invoice data must be reported immediately after issue |
Italy
| CIG and CUP | Tender identification code (CIG) and project code (CUP) that must be quoted on invoices to Italian public bodies |
| Codice Destinatario | Seven-digit alphanumeric recipient code used in Italy’s SDI system to route invoices to the correct recipient |
| Conservazione sostitutiva | Italy’s certified digital archiving process, which preserves invoices with legal probative value for ten years |
| Documento Commerciale | Italian digital fiscal document for B2C transactions that records sales and transmits them to the tax authority (see Smart Receipts Italy) |
| Esterometro | The reporting of cross-border transactions, now carried out by sending the documents through SDI rather than as a separate return |
| FatturaPA | Italian standardized XML format for electronic invoicing used in B2B and B2G transactions |
| Imposta di Bollo | Stamp duty that must be flagged and paid on invoices above EUR 77.47 that carry no VAT |
| SDI | Sistema di Interscambio (also written SdI), Italy’s central hub for transmitting, validating, and delivering electronic invoices (see SDI Italy) |
| Split payment | Mechanism where a public body pays the supplier the net amount and remits the VAT directly to the treasury |
| Unique Code | Six-character alphanumeric code (also known as IPA code) used in Italy to identify specific government agency offices for B2G invoices |
Malaysia
| Consolidated e-invoice | Monthly aggregate document permitted for transaction types where an individual e-invoice is not required |
| IRBM | Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri, LHDN), the Malaysian tax authority |
| MyInvois | IRBM’s portal and API that validates every e-invoice and returns a unique identifier and a QR code |
| Self-billed e-invoice | Document the buyer issues in place of the supplier, used for imports and for purchases from suppliers outside the mandate |
| TIN | Tax Identification Number, the Malaysian taxpayer identifier |
Mexico
| Cancelación | Mexico’s cancellation flow, which requires a reason code and, in most cases, the buyer’s acceptance |
| Carta Porte | Complement attached to a CFDI to document the transport of goods |
| CFDI | Comprobante Fiscal Digital por Internet, Mexico’s standardized electronic invoicing format, currently at version 4.0 |
| CIF | Constancia de Situación Fiscal, the tax status certificate that provides a party’s exact registered name, tax regime and postal code |
| Complemento | Additional structured section attached to a CFDI for a specific scenario, such as Carta Porte or a payment receipt |
| Complemento de Pago | Payment receipt complement (REP) issued when an invoice is settled later or in instalments |
| CSD | Certificado de Sello Digital, digital seal certificate required for Mexican CFDI invoices (see CFDI supplier registration guide) |
| e.firma | The taxpayer’s advanced electronic signature certificate, used to authenticate to SAT services and to obtain a CSD |
| Folio fiscal | The UUID assigned to a CFDI when it is stamped, and the identifier used to verify or cancel it |
| PAC | Proveedor Autorizado de Certificación, Authorized Certification Provider required to validate and certify Mexican CFDI invoices |
| Régimen fiscal | The tax regime code that must be declared for both the issuer and the receiver of a CFDI |
| RFC | Registro Federal de Contribuyentes, Mexican tax identification number |
| SAT | Servicio de Administración Tributaria, Mexico’s tax authority managing the CFDI system (see SAT Mexico) |
| Timbre fiscal digital | The digital stamp a PAC adds to a CFDI to certify it, completing the clearance step |
Norway
| Bokføringsloven | The Norwegian Bookkeeping Act, which sets invoice content and retention requirements |
| DFØ | Direktoratet for forvaltning og økonomistyring, Norway’s Peppol Authority |
| EHF | Elektronisk HandelsFormat, Norway’s national invoice standard; EHF 3.0 is a rebranding of Peppol BIS Billing 3.0 rather than a separate format |
| ELMA | Norway’s national Peppol SMP registry of invoice recipients |
| Merverdiavgiftsloven | The Norwegian VAT Act |
| mva-meldingen | Norway’s VAT return, modernized in 2022 and aligned with the SAF-T standard tax codes |
| SAF-T Financial | Norway’s mandatory accounting export, required on demand from enterprises with a bookkeeping obligation |
| Skatteetaten | The Norwegian Tax Administration, which prepared the proposed B2B e-invoicing mandate |
| VOEC | VAT On E-Commerce, the simplified registration scheme for foreign sellers of low-value goods to Norwegian consumers |
Peru
| CDR | Constancia de Recepción, the acceptance response returned by SUNAT or an OSE for a submitted document |
| CPE | Comprobante de Pago Electrónico, the umbrella term for Peru’s electronic payment vouchers, including facturas, boletas and credit and debit notes |
| OSE | Operador de Servicios Electrónicos, a private operator authorized to validate electronic documents on SUNAT’s behalf |
| RUC | Registro Único de Contribuyentes, the Peruvian taxpayer identification number |
| SEE | Sistema de Emisión Electrónica, the framework of channels through which a taxpayer may issue electronic documents |
| SUNAT | Superintendencia Nacional de Aduanas y de Administración Tributaria, the Peruvian tax and customs authority |
Poland
| FA(3) | The current version of Poland’s national invoice XML schema, used by KSeF 2.0 |
| JPK | Jednolity Plik Kontrolny, Poland’s SAF-T implementation, including the JPK_V7 return that combines the VAT declaration with its underlying records |
| KSeF | Krajowy System e-Faktur, Poland’s mandatory clearance-based electronic invoicing system (see Poland) |
| KSeF certificate | Certificate authenticating a company to KSeF: type 1 for API access from an ERP, type 2 for the QR codes printed on offline invoices |
| KSeF number | The identifier KSeF assigns to an invoice once it clears — the moment the invoice is considered legally issued |
| NIP | Numer Identyfikacji Podatkowej, the Polish tax identification number |
| offline24 | KSeF procedure allowing an invoice to be issued immediately and uploaded by the end of the next business day |
| PEF | Platforma Elektronicznego Fakturowania, Poland’s B2G invoicing platform, synchronized with KSeF |
| Token | Authorization credential used to grant a system access to the KSeF API |
| UPO | Urzędowe Poświadczenie Odbioru, the official confirmation of receipt returned when KSeF accepts a document |
Portugal
| AT | Autoridade Tributária, the Portuguese Tax Authority (see AT Portugal) |
| ATCUD | Unique document code printed on each invoice, built from the AT validation code for the document series and the sequential number within it |
| Certified software | Invoicing software approved by the AT and identified by its certificate number, which every issuer above the legal thresholds must use |
| Fatura simplificada | Portugal’s simplified invoice, permitted below the legal value thresholds |
| NIF | Número de Identificação Fiscal, the Portuguese tax identification number |
| SAF-T (PT) | The Portuguese SAF-T variant, used both for periodic invoicing data and for the annual accounting file |
| Series registration | Obligation to register each document series with the AT in advance and receive the validation code that feeds the ATCUD (see series registration) |
Romania
| ANAF | Agenția Națională de Administrare Fiscală, the Romanian tax authority |
| CIUS-RO | The Romanian EN 16931 profile that domestic invoices must follow |
| RO e-Factura | Romania’s clearance platform, through which invoices are submitted, sealed by the Ministry of Finance and made available to the buyer |
| RO e-Transport | System for declaring movements of goods and obtaining the UIT code that must accompany them |
| RO e-TVA | The pre-filled VAT return ANAF compiles from e-Factura and other reported data |
| SPV | Spațiul Privat Virtual, the taxpayer portal used to access ANAF’s services |
Saudi Arabia
| CSID | Cryptographic Stamp Identifier, the ZATCA-issued credential a solution uses to stamp invoices, obtained first as a compliance CSID and then as a production CSID |
| EGS | E-invoice Generation Solution, the compliant unit that generates, stamps and submits invoices to Fatoora |
| Fatoora | ZATCA’s e-invoicing platform, which clears standard tax invoices in real time and receives simplified tax invoices within 24 hours (see Saudi Arabia) |
| ICV | Invoice Counter Value, the monotonically increasing counter each invoice must carry |
| KSA extensions | ZATCA’s extensions to UBL 2.1 that carry the Saudi-specific fields and the cryptographic stamp |
| PIH | Previous Invoice Hash, the hash of the preceding invoice that chains the sequence together |
| Simplified tax invoice | The B2C document, issued and delivered at the point of sale and reported to ZATCA within 24 hours (see clearance and reporting guide) |
| Standard tax invoice | The B2B and B2G document, which ZATCA must clear and stamp before it can be shared with the buyer |
| Waves | The phased rollout groups by which ZATCA brings taxpayers into the integration phase, based on revenue thresholds |
| ZATCA | Zakat, Tax and Customs Authority, the Saudi tax authority operating Fatoora |
Singapore
| GST F5 | The periodic aggregate GST return all GST-registered businesses file through IRAS’s myTax Portal |
| IAF | IRAS Audit File, the accounting data export IRAS may require for an audit |
| IMDA | Infocomm Media Development Authority, which governs the InvoiceNow network and accredits its access points |
| InvoiceNow | Singapore’s nationwide Peppol-based e-invoicing network, extended into a five-corner model where IRAS receives a copy of each covered transaction |
| IRAS | Inland Revenue Authority of Singapore, responsible for GST enforcement and the e-reporting requirement |
| IRSP | InvoiceNow-Ready Solution Provider, a solution pre-certified as able to connect to the network |
| PINT-SG | Singapore’s PINT profile, progressively replacing Singapore BIS Billing 3.0 |
| UEN | Unique Entity Number, the Singapore business identifier used on the network and for GST |
Spain
| AEAT | Agencia Estatal de Administración Tributaria, the Spanish Tax Agency |
| FACe | Spanish centralized government platform for submitting B2G invoices in Facturae format |
| FACeB2B | The platform for exchanging Facturae invoices between private businesses, notably in subcontracting chains |
| Facturae | Spain’s national XML invoice format, used for B2G invoicing and central to the upcoming B2B mandate (see Facturae Spain) |
| Ley Antifraude | Law 11/2021, the anti-fraud law that introduced the requirements behind VERI*FACTU |
| Ley Crea y Crece | Law 18/2022, which establishes Spain’s upcoming mandatory B2B electronic invoicing |
| LROE | Libro Registro de Operaciones Económicas, the ledger that accompanies TicketBAI in Bizkaia |
| NaTicket | Upcoming electronic invoicing system for Navarra, Spain, based on TicketBAI and VERI*FACTU |
| NIF | Número de Identificación Fiscal, the Spanish tax identification number, taking the form of a DNI for residents and a NIE for foreign individuals |
| RD 1007/2023 | The royal decree approving the regulation that sets the requirements for invoicing systems under VERI*FACTU |
| Registro de facturación | The billing record a compliant system generates for each invoice — an issuance record or a cancellation record — chained by hash and optionally sent to the AEAT |
| SIF | Sistema Informático de Facturación, the invoicing system subject to the VERI*FACTU requirements, backed by a responsible declaration from its producer |
| SII | Suministro Inmediato de Información, Spain’s near-real-time VAT reporting system for large companies |
| Solución Pública de Facturación Electrónica | The public e-invoicing solution that will act as the repository for invoices under the B2B mandate |
| TBAI | TicketBAI identifier, unique code assigned to each invoice in the Basque Country’s TicketBAI system |
| TicketBAI | Electronic invoicing and anti-fraud system used in the Basque Country (Álava, Bizkaia, Gipuzkoa), Spain |
| VERI*FACTU | Spain’s e-reporting and fiscalization system requiring digitally signed invoices with QR codes for B2C, B2B, and B2G transactions (see VERI*FACTU Spain) |
United Arab Emirates
| ASP | Accredited Service Provider, the only channel through which UAE invoices may be exchanged and reported |
| FTA | Federal Tax Authority, responsible for VAT administration in the UAE |
| PINT AE | The UAE’s Peppol PINT profile and data dictionary for electronic invoices |
| TRN | Tax Registration Number, the UAE taxpayer identifier |