E-Invoicing Glossary

Terms

4-corner model

An exchange model where a supplier (1) sends through its Access Point (2) to the buyer's Access Point (3), which delivers to the buyer (4).

Full explanation: Peppol explained

5-corner model

The 4-corner Peppol model plus a fifth corner, the tax authority, which receives invoice data reported by the service providers. Used in the UAE.

Full explanation: What is UAE e-invoicing?

Access Point

A certified Peppol service provider that sends and receives business documents on the Peppol network for its customers.

Full explanation: Peppol explained

ASP (Accredited Service Provider)

In the UAE, a service provider accredited by the Ministry of Finance to exchange e-invoices on the Peppol network and report invoice data to the Federal Tax Authority on behalf of businesses.

Full explanation: What is an ASP in the UAE?

BIR EIS

The Philippine Bureau of Internal Revenue's Electronic Invoicing System, which receives e-invoice and sales data from covered taxpayers' systems.

Full explanation: Philippines BIR EIS integration

CIUS

Core Invoice Usage Specification: a national or sector-specific set of rules applied on top of EN 16931, such as Germany's XRechnung.

Full explanation: Germany XRechnung & ZUGFeRD

Clearance model

A CTC model where the tax authority validates and approves an invoice before it is legally issued or delivered to the buyer. Used by ZATCA for standard tax invoices.

Full explanation: ZATCA Phase 2 integration

Consolidated e-invoice

In Malaysia, a single e-invoice summarising multiple transactions where buyers did not request individual e-invoices, submitted within the period set by LHDN.

Full explanation: Malaysia MyInvois integration

Credit note

A document that reduces the amount of a previously issued invoice. Under e-invoicing it must be issued electronically and reference the original invoice.

Full explanation: Integrating e-invoicing with your ERP

Cryptographic stamp

A digital signature applied to an e-invoice, such as the XAdES signature ZATCA requires, proving origin and integrity.

Full explanation: ZATCA Phase 2 integration guide

CSID (Cryptographic Stamp Identifier)

The certificate ZATCA issues to each e-invoice generation solution unit, used to sign invoices and authenticate API calls. Issued as a compliance CSID and then a production CSID.

Full explanation: ZATCA Phase 2 integration guide

CTC (Continuous Transaction Controls)

Tax control models in which invoice data is sent to the tax authority in real or near-real time, at or close to the moment of issue.

Full explanation: E-invoicing integration hub

DCTCE

Decentralised Continuous Transaction Control and Exchange: a model in which accredited providers, rather than a central government platform, exchange invoices and report tax data in near real time.

Full explanation: UAE e-invoicing integration

E-invoice

A structured, machine-readable invoice (for example UBL XML or JSON) that follows a specification set by a tax authority or network. A PDF or scanned image is not an e-invoice under most mandates.

Full explanation: E-invoicing integration hub

E-reporting

In France, the transmission to the tax administration of transaction data not covered by domestic B2B e-invoicing (B2C sales, cross-border transactions) and of certain payment data, through a plateforme agréée.

Full explanation: France e-invoicing integration

EGS (E-invoice Generation Solution) unit

In ZATCA terminology, a solution unit (such as an ERP instance or POS device) that generates e-invoices and is onboarded with its own CSID.

Full explanation: ZATCA Phase 2 integration guide

EN 16931

The European standard for the semantic data model of an electronic invoice, which national formats such as XRechnung and Peppol BIS Billing 3.0 implement.

Full explanation: Europe Peppol integration

eTIMS

Kenya Revenue Authority's electronic Tax Invoice Management System, through which businesses issue tax invoices transmitted to KRA.

Full explanation: Kenya KRA eTIMS integration

FATOORA

ZATCA's e-invoicing platform and portal in Saudi Arabia, used for onboarding solutions and for clearance and reporting of e-invoices.

Full explanation: ZATCA Phase 2 integration

Fawtara

The Oman Tax Authority's e-invoicing programme, rolled out in phases through service providers.

Full explanation: Oman e-invoicing (Fawtara)

ICV (Invoice Counter Value)

In ZATCA e-invoices, an incrementing counter per solution unit that cannot be reset.

Full explanation: ZATCA Phase 2 integration guide

KSeF

Krajowy System e-Faktur, Poland's national e-invoicing platform, to which structured invoices in the official FA schema are submitted.

Full explanation: Europe Peppol integration

MyInvois

The e-invoicing system of Malaysia's Inland Revenue Board (LHDN), which validates e-invoices submitted via portal or API and assigns a Unique Identifier Number.

Full explanation: Malaysia MyInvois integration

OSCU / VSCU

KRA eTIMS control-unit options for system-to-system integration: OSCU for online real-time systems, VSCU for high-volume or bulk invoicing systems.

Full explanation: Kenya KRA eTIMS integration

Participant identifier

The unique identifier of a business on the Peppol network, usually a scheme code plus a business or tax registration number.

Full explanation: Peppol explained

Peppol

An international network and set of specifications, governed by OpenPeppol, for exchanging e-invoices and other business documents between certified Access Points.

Full explanation: Peppol explained

PIH (Previous Invoice Hash)

In ZATCA e-invoices, the hash of the previous invoice from the same solution unit, which chains invoices together to make tampering detectable.

Full explanation: ZATCA Phase 2 integration guide

PINT (Peppol International)

Peppol's international invoice data model, designed so countries can add national requirements as specialisations.

Full explanation: Peppol explained

PINT AE

The UAE's national specification of Peppol International invoice and credit note formats, defining mandatory fields, code lists and validation rules for UAE e-invoices.

Full explanation: UAE e-invoicing integration

Plateforme agréée (PA)

In France, a private e-invoicing platform certified by the tax administration (DGFiP) to exchange e-invoices between businesses and transmit invoice, e-reporting and payment data. Formerly called PDP.

Full explanation: France e-invoicing integration

Post-audit model

A model where businesses exchange and store e-invoices without live clearance, and the tax authority audits later.

Full explanation: Germany XRechnung & ZUGFeRD

Reporting model

A model where the invoice is issued to the buyer first and reported to the tax authority within a set window. Used by ZATCA for simplified invoices (within 24 hours).

Full explanation: ZATCA Phase 2 integration

Reverse charge

A VAT mechanism where the buyer, not the supplier, accounts for VAT. E-invoices must flag it with the correct tax category.

Full explanation: UAE e-invoicing integration

Self-billing

An arrangement where the buyer issues the invoice on behalf of the supplier, which e-invoicing specifications handle as a distinct invoice type.

Full explanation: UAE e-invoicing integration

SMP (Service Metadata Publisher)

A Peppol directory service that records which Access Point a participant uses and which document types it can receive.

Full explanation: Peppol explained

TRN (Tax Registration Number)

The VAT registration number issued to a business by a tax authority, required on tax invoices and e-invoices.

Full explanation: UAE e-invoicing integration

UBL 2.1

Universal Business Language version 2.1, an OASIS XML standard for business documents. Used by ZATCA, MyInvois, Peppol BIS and PINT.

Full explanation: ZATCA Phase 2 integration guide

Verifactu

Spain's requirements for invoicing software (Real Decreto 1007/2023): signed, hash-chained invoice records with a QR code, which can be sent to the tax agency (AEAT) in real time.

Full explanation: Spain e-invoicing & Verifactu

XRechnung

Germany's national CIUS of EN 16931, delivered as UBL or CII XML.

Full explanation: Germany XRechnung & ZUGFeRD

ZATCA Phase 2 (Integration Phase)

The phase of Saudi e-invoicing in which taxpayers' e-invoicing solutions integrate with FATOORA for clearance and reporting, rolled out in waves.

Full explanation: ZATCA Phase 2 integration guide

ZATCA wave

A group of taxpayers that ZATCA requires to integrate with FATOORA by a set date, selected by VAT-subject revenue above a threshold in specified years. ZATCA notifies each wave at least six months in advance.

Full explanation: ZATCA Wave 25 guide

ZUGFeRD / Factur-X

A hybrid e-invoice format combining a PDF/A-3 document with embedded structured XML, used in Germany (ZUGFeRD) and France (Factur-X).

Full explanation: Germany XRechnung & ZUGFeRD