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.
- 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.
- Plateforme Agréée (PA)
- An approved platform registered by the French tax authority, through which e-invoices must be issued and received in France. Formerly called PDP. The official list is on impots.gouv.fr.
- Annuaire central
- The State-run directory in France that records through which approved platform each business receives its invoices. The tax administration runs it as part of the public invoicing portal (PPF).
- E-reporting
- In France, sending transaction data to the tax authority for sales that do not go through e-invoices (consumers, international) and payment data for services.
- Franchise en base
- France's VAT exemption for small businesses. Unlike in Germany, these businesses are still covered by the e-invoicing reform.