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.

UBL

Universal Business Language: one of the two XML syntaxes for an EN 16931 e-invoice.

Peppol

A European network for sending e-invoices between software systems. Not required for the German B2B mandate.

VeriFactu

Spain's requirements for invoicing software (RD 1007/2023): each invoice creates a tamper-proof record that is sent to the tax agency (VERI*FACTU mode) or kept signed. The agency does not certify software; the vendor issues a declaration of conformity.

Declaración responsable

The declaration in which a software vendor certifies that its program meets the VeriFactu requirements. Ask your vendor for it and keep it.

SII

Suministro Inmediato de Información: Spain's system for keeping VAT books electronically with the tax agency. Mandatory for large companies, voluntary otherwise. Businesses on SII are outside VeriFactu.

TicketBAI

The invoicing system of the Basque provinces, which applies there instead of VeriFactu.

FACe

The central entry point for e-invoices to the Spanish State administration (Facturae format).