E-invoicing glossary
The terms you will meet when switching, explained in plain words.
- E-invoice
- An invoice in a structured electronic format that software can read automatically, following the European standard EN 16931. A PDF sent by email is not an e-invoice.
- EN 16931
- The European standard that defines which data an e-invoice contains and how it is structured. XRechnung, ZUGFeRD, Factur-X and UBL are built on it.
- XRechnung
- The German e-invoice standard: a pure XML file following EN 16931 (UBL or CII syntax). Required for invoices to the federal administration and one of the formats for the B2B mandate.
- ZUGFeRD
- A hybrid format: a readable PDF with an embedded XML file. From version 2.0.1 it counts as an e-invoice in Germany, except the MINIMUM and BASIC-WL profiles. The XML part is what counts.
- Factur-X
- The French name for the same hybrid format as ZUGFeRD: a PDF with an embedded XML file. One of the three base formats of the French reform, with UBL and CII.
- UBL
- Universal Business Language: one of the two XML syntaxes for an EN 16931 e-invoice.
- CII
- Cross Industry Invoice: the second XML syntax under EN 16931. ZUGFeRD and Factur-X embed CII in the PDF.
- Peppol
- A European network for sending e-invoices between software systems. Not required for the German B2B mandate.
- Leitweg-ID
- The routing ID of a German public body for e-invoices. It goes into the buyer reference field on invoices to authorities.
- Kleinunternehmer
- German small businesses under § 19 UStG with at most 25,000 euros turnover in the previous year and 100,000 euros in the current one. They must be able to receive e-invoices but never have to issue them.
- Retention
- In Germany, incoming and outgoing invoices must be kept for eight years. For an e-invoice the structured part, the XML file, is the original.