Your comprehensive guide to 200+ e-invoicing terms
Complete e-invoicing glossary
Whether you're implementing your first e-invoicing solution or expanding across European markets, you'll find clear definitions for technical standards, country-specific formats, and business processes.
A
Computer programs designed to manage and process accounting transactions, including invoicing, payments, and financial reporting.
The amount of money a company owes to its suppliers or creditors for goods and services received.
Accounting method where revenues and expenses are recorded when earned/incurred, not when cash is received/paid.
Address and Capability Lookup.
Previously known as Service Metadata Provider or SMP.
A decentralised register within the Peppol network containing end-users’ connection details and their capabilities for handling different message types and versions.
Machine learning for automated data extraction, validation, and exception handling.
Automated accounts payable processing using software to capture, validate, and process supplier invoices.
A set of documents providing details about how to interact with an application programming interface (API).
Example: Maventa's API documentation
Automated accounts receivable processing for generating, sending, and tracking customer invoices and payments.
Applicability Statement 2.
Secure communication protocol for transmitting EDI and other business documents.
Applicability Statement 4.
Modern web services-based protocol for secure document exchange, used by Peppol.
Código Único do Documento (Unique Document Code).
Portuguese requirement for tracking invoices.
Comprehensive record of all invoice-related transactions and changes for compliance and tracking.
Verifying the identity of parties in e-invoicing transactions.
Process of automatically matching and settling invoices with payments through electronic systems.
A Norwegian direct debit service allowing automatic payments of bills and invoices.
B
Business-to-Consumer invoicing.
The process of issuing invoices and conducting financial transactions directly with individual consumers.
Processing multiple invoices together in a single operation rather than individually.
Bank Identifier Code.
International code identifying specific banks, also known as SWIFT code.
Business ID.
A unique identification number assigned to a business entity for legal and administrative purposes.
Document accompanying goods shipment, often referenced in commercial invoices.
C
Accounting method where transactions are recorded only when cash changes hands.
System for managing user access and permissions across e-invoicing platforms.
Organised list of all accounts used in an organisation's general ledger.
French government e-invoicing platform mandatory for B2G invoicing.
Core Invoice Usage Specification.
Specific implementation of EN16931 adapted for different countries or sectors.
E-invoicing model where invoices must be approved by tax authorities before transmission to the buyer.
Invoice processing and management through cloud services, accessible anywhere.
Change Management Board.
The entity that approves changes to the rules and regulations of an organisation.
For example, Peppol has several CMBs.
Adhering to regulations and standards in e-invoicing. These can be on for example national level, EU-level or even on a global level.
Single invoice combining multiple transactions or delivery notes for a period.
A document, similar to a credit note, issued to correct errors or omissions in a previously sent invoice.
It serves as an amendment, providing corrected details without invalidating the original transaction, distinct from a credit note which is typically used to adjust the total amount payable due to reasons such as returns or overcharges.
A document issued by a seller to a buyer, indicating a reduction in the amount owed due to returned goods or other reasons.
Customer Relationship Management.
Software and strategies for managing a company's interactions with customers and potential customers, often including invoicing capabilities.
Continuous Transaction Controls.
Real-time reporting models requiring pre-clearance or post-audit of invoices by tax authorities.
D
Legal requirement to store invoices and financial documents for specified periods.
See also archiving and e-archiving.
A debit note is separate from an invoice and informs a buyer of current debt obligations.
Mandatory electronic reporting of transaction data to tax authorities, often in real-time or near-real-time.
Digital signature ensuring authenticity and integrity of electronic documents.
Process for handling disagreements about invoice amounts, terms, or quality issues.
Automated direction of invoices and documents to appropriate recipients or systems.
Digital postkasse innbygger.
A Norwegian digital mailbox service for citizens to receive and manage official digital communications.
Date by which an invoice must be paid according to agreed payment terms.
Process of communicating with customers to collect overdue payments through reminders and escalation.
E
Electronic Address Identifier.
Used in Peppol context, an address used for the electronic transmission of invoices.
Electronic Address Scheme that describes the type of EAID.
An electronic address used for the delivery and reception of electronic billing documents.
Electronic Data Interchange For Administration, Commerce and Transport.
UN standard for EDI messages including invoices.
Electronic archiving system meeting legal requirements for long-term document storage.
Electronic storage of documents meeting legal and compliance requirements for long-term retention.
Discount offered by supplier for paying invoice before the standard due date.
Estonian e-invoicing standard and infrastructure for electronic invoice exchange.
Slovenian platform for electronic invoicing to public sector.
Austrian standard for electronic invoicing in XML format, widely used in Austria.
Electronic Declaration.
Luxembourg tax authority portal for B2G e-invoicing.
Any business document in electronic format, including invoices, orders, and receipts.
Elektronisk Handelsformat.
The Norwegian standard for electronic invoicing and document exchange.
Electronic Invoice Address.
An address used for the electronic transmission of invoices between business entities.
Electronic invoice.
A digital invoice that is created, sent, received, and processed in a structured electronic format.
Unlike a PDF invoice sent by email, an e-invoice contains structured data (typically in XML or JSON format) that can be automatically processed by the recipient's accounting system.
E-invoices are increasingly mandated across Europe as part of digital transformation initiatives like ViDA, enabling automated validation, faster processing, and improved compliance.
A database or system containing electronic addresses used for sending and receiving e-invoices.
Bulgarian e-invoicing platform for public sector transactions.
Adherence to the regulatory and technical requirements for the electronic exchange of invoices.
See also Compliance.
An entity responsible for facilitating the exchange of electronic invoices between parties, e.g. Maventa.
An identification code assigned to an e-invoice operator for recognition and tracking purposes.
Digital method of signing documents to ensure authenticity and integrity.
Norwegian electronic recipient register (ACL) of companies and public entities capable of receiving electronic documents.
An invoice sent via email in a PDF or other format for payment processing. Not a true e-invoice.
Securing data during transmission to prevent unauthorised access.
Electronic purchase order sent between trading partners.
Economic Operators Registration and Identification.
Number required for customs declarations in EU/UK.
Croatian e-invoicing system for public administration.
Electronic acknowledgment of payment or goods received.
Latvian e-invoicing platform for B2G transactions.
Enterprise Resource Planning.
Integrated software applications for managing business processes, including invoicing.
Lithuanian e-invoicing system for public sector invoicing.
Process for managing invoices that fail validation or require manual review.
F
Franco-German hybrid invoice standard combining PDF visualisation with embedded XML data, based on ZUGFeRD.
Italian mandatory e-invoicing system for B2G and B2B transactions using a specific XML format.
Last invoice settling all charges for a project or contract period.
An XML-based standard for electronic invoicing used in Finland.
Entity representing foreign businesses for tax compliance in another country.
Delivery system similar to Peppol four-corner model but operators register transmitted documents to government.
Financial management system.
Software designed for managing an organisation's financial transactions, including invoicing.
Delivery system in Peppol where document travels from sender through sending operator to receiving operator to recipient.
G
Complete record of all financial transactions in an organisation.
Confirmation that ordered goods have been received, part of three-way matching.
I
International Bank Account Number.
Standardised format for identifying bank accounts across countries.
Invoice received by a company from a supplier.
Agreement between parties defining how they will exchange electronic documents.
Partial invoice for long-term projects, billing for work completed to date.
Process of reviewing and authorising an invoice for payment.
Process for reviewing and approving invoices before payment, often with multiple authorisation levels.
A digital representation or scan of a paper invoice, often used for archiving.
Comparing invoice details with purchase orders and receipts to verify accuracy.
Web-based platform where suppliers can submit invoices electronically.
Matching invoices with payments and purchase orders to ensure all transactions are properly recorded.
Current state of an invoice in the processing workflow (received, approved, paid, etc.).
Information System of Data Boxes.
Czech standard for electronic invoicing.
Slovak variant of the ISDOC electronic invoicing format.
Party creating and sending an invoice, typically the supplier or seller.
J
JavaScript Object Notation.
Alternative data format to XML for APIs and data exchange, increasingly used in modern e-invoicing APIs.
K
Krajowy System e-Faktur.
Polish National e-invoicing system requiring structured invoice submission.
L
Storage of documents meeting legal and regulatory retention requirements.
Individual product or service entry on an invoice with quantity, price, and description.
M
Legal requirement or authorisation, such as e-invoicing mandates or direct debit mandates.
Core business data about customers, suppliers, products used across systems.
Automated receipt confirmation in Peppol acknowledging successful delivery of business documents.
Data describing other data, such as invoice creation date, sender ID, document type.
Creating, sending, and managing invoices via mobile applications.
Capability to create and process invoices in different currencies.
Greek digital accounting and tax data transmission system requiring real-time invoice reporting.
N
Hungarian real-time invoice reporting system to the National Tax Authority.
A Swedish register of electronic addresses used for the exchange of e-invoices.
Número de Identificación Fiscal.
Spanish tax identification number for businesses and individuals.
Assurance that parties cannot deny having sent or received invoices.
Automated alert about invoice status changes or required actions.
Capability to create and process invoices in different currencies.
O
Optical Character Recognition.
Technology to extract data from scanned or PDF invoices for processing.
A Danish standard for electronic invoicing based on UBL.
A Finnish digital mailbox service for citizens to receive communications instead of paper mail.
The non-profit organisation managing Peppol specifications, governance, and certification.
An entity responsible for facilitating the exchange of electronic documents between parties, see also e-invoicing operator.
Organisation number.
A unique identification number assigned to businesses in Norway.
Invoice sent by a company to a customer.
P
Electronic file containing payment instructions for multiple invoices.
Unique code for matching payments to specific invoices in automated reconciliation.
A global electronic procurement network facilitating standardised e-invoicing and business document exchange. The network operates through certified Access Points using standardised formats (Peppol BIS based on UBL) and is now widely adopted for both B2B and B2G transactions globally.
A service provider connecting businesses to the Peppol network for electronic document exchange.
National organisation managing Peppol operations, certifications, and governance in each country.
A directory providing information on Peppol participants and their electronic exchange capabilities.
Unique identifier for Peppol participants, also called Participant ID, used for routing documents.
A secure network infrastructure supporting electronic document exchange using Peppol specifications.
The network layer enabling secure document exchange between Peppol Access Points.
Business Interoperability Specifications defining requirements for Peppol compliant documents.
Peppol INTernational.
Specifications allowing different countries' domestic features to coexist in an invoice.
E-invoicing model where invoices are reported to authorities after issuance, with retrospective auditing.
A traditional paper-based invoice intended for physical delivery.
A service providing physical printing and delivery of invoices.
Preliminary invoice sent before goods/services delivery, often for customs or to confirm order details.
R
Amounts owed to a business by its customers or clients for goods or services provided.
Systematic process to ensure timely collection of outstanding amounts owed.
Party receiving an invoice or business document.
Automatically generated invoice for subscription or regular services at scheduled intervals.
Representational State Transfer API.
A set of rules for building web services.
Cancellation or correction of a previously posted invoice.
Romanian mandatory e-invoicing system for B2G and B2B transactions.
Revenue Online Service.
Irish tax authority platform including e-invoicing capabilities.
S
Standard Audit File for Tax.
Standard format for exporting accounting data for tax authorities in a structured, auditable format.
An invoice issued by a seller to a buyer for goods or services sold.
A service providing scanning and digitisation of paper documents, including invoices.
Checking the structure and adherence to a predefined schema of electronic documents.
Validation language used for checking e-invoice compliance with business rules beyond XML schema validation.
Sistema di Interscambio.
Italian invoice exchange system that processes all FatturaPA invoices.
Party transmitting an invoice or business document.
Single Euro Payments Area.
European payment integration initiative enabling euro transfers across borders.
Company offering e-invoicing services, such as an operator or access point.
A Dutch standard for the use of UBL (Universal Business Language) in electronic invoicing.
Suministro Inmediato de Información.
Spanish immediate supply of information system requiring near-real-time invoice reporting.
Système d'identification du répertoire des entreprises.
French company identifier (9 digits).
Système d'identification du répertoire des établissements.
French establishment identifier (14 digits).
Simple Object Access Protocol API.
A protocol for exchanging structured information.
A Swedish standard for electronic invoicing.
Swiss standard for salary and wage data transmission, relevant for payroll-related invoicing.
An invoice received by a business from its supplier for goods or services purchased.
Also known as a purchase invoice or vendor invoice, it represents an accounts payable obligation for the buyer.
T
Government body responsible for tax collection and compliance enforcement.
Code identifying the type of tax applied to invoice line items.
An XML-based standard for electronic invoicing used in Finland, originally developed by Tieto.
Process of matching purchase order, goods receipt, and invoice to verify accuracy before payment.
Business entity with whom a company exchanges electronic documents.
Technical method for sending documents between systems.
V
Automated checks ensuring invoice data meets required standards and business rules.
Another term for supplier, the party providing goods/services.
VAT in the Digital Age.
EU initiative to modernise VAT reporting and mandate e-invoicing across member states by 2028-2030.
A Norwegian mobile payment application.
A standard for electronic invoicing developed by Visma, a software company.
W
Using software to automatically route and process invoices through approval steps.
X
German standard format for e-invoice delivery. Will be identical to PeppolBIS in next version.
