E-invoicing glossary

General e-invoicing terminology

The terms below act as a reference to help business users and developers bring more clarity to the e-invoicing process in the context of technical and business compliance requirements.

Term	Description
Invoice	An invoice is a formal, itemized document issued by a seller to a buyer, requesting payment for goods or services provided. It serves as a record of the transaction, specifying the amount due, payment terms, and details of the products or services sold.
E-invoice	An e-invoice is a structured digital document designed primarily for machine processing, ensuring efficient and accurate data handling without requiring extraction technologies (e.g. OCR). It is typically structured in standardized formats (e.g.PEPPOL BIS Billing 3.0, Factur-X/ZUGFeRD, and more), to enable integration and automated workflows. An e-invoice may include an optional visualization for human readability. In this respect, it is different from a digital invoice (e.g. PDF) that primarily serves human consumption and requires additional processing (e.g. data extraction) to enable machine interpretation.
Invoice lifecycle	The invoice lifecycle refers to the entire process an invoice goes through, from its creation to its final settlement and archiving. It is a critical part of financial management, ensuring accuracy, compliance, and timely payment in business transactions. Key stages: invoice creation, submission, receipt and validation, approval, payment processing, reconciliation, archiving.
Electronic invoicing (e-invoicing)	E-invoicing is the process of issuing, receiving, and managing e-invoices rather than using traditional paper-based methods. View our blog What is electronic invoicing? to understand the full process.
E-invoicing mandate	An e-invoice mandate is a regulatory requirement imposed by a government or a governing body that mandates electronic invoicing systems for businesses.
E-invoicing compliance	E-invoicing compliance refers to adhering to legal, regulatory, and technical requirements for creating, transmitting, receiving, and storing electronic invoices. This ensures that businesses meet the tax, accounting, and operational standards set by governments or industry bodies, enabling valid and enforceable e-invoices for taxation and financial operations.
Electronic reporting (e-reporting)	E-reporting refers to the use of digital methods to prepare, submit, and manage various types of reports and data. This concept is broad and can apply to a range of reporting types, including financial reports, tax filings, regulatory compliance reports, and performance metrics. It enhances efficiency, accuracy, and compliance while providing timely and accessible information for decision-making and regulatory purposes. Explore what compliant e-reporting services can do for your business.
E-invoicing provider	An e-invoicing provider is a third-party service or platform that facilitates the creation, sending, receiving, and processing of electronic invoices between businesses. These providers typically offer software or cloud-based solutions that enable businesses to automate and streamline the invoicing process while ensuring compliance with tax laws and accounting standards. Banqup is an e-invoicing provider.
Electronic delivery (e-delivery)	E-delivery refers to the electronic transmission of documents, including invoices, credit notes, receipts, statements and other business communications, between parties through secure digital channels. It is a key component of e-invoicing systems and digital document exchanges, designed to replace traditional paper-based delivery methods.
Connector	A connector is a specialized digital gateway or integration point designed to facilitate the automated exchange of financial documents between different platforms, e.g. Peppol, Email, KSeF.
Digitalisation	Transition of moving a business to a digital business (by using digital technologies). View the full details and differences between digitisation and digitalisation on our blog.
Digitisation	Change from analog to a digital form without changing the process itself (e.g. scanning a paper document to create a PDF). View the full details and differences between digitisation and digitalisation on our blog.
Accounts payable	Accounts Payable (AP) refers to the money a company owes to suppliers for goods or services it has received but not yet paid for. It represents a liability because it is an obligation to make future payments.
Accounts receivable	Accounts Receivable (AR) refers to the money a company is owed by its customers for goods or services it has delivered but not yet been paid for. It represents an asset because it is an amount the company expects to receive in the near future.
Purchases	Purchases refer to the acquisition of goods or services by a business or individual in exchange for payment.
Sales	Sales refer to the transfer of goods or services from a seller to a buyer in exchange for payment.
Buyer	A buyer is an individual, organization, or entity that purchases goods, services, or assets from another party, known as the seller, in exchange for money or other compensation. The ownership or access for products and services is transferred to the buyer.
Seller	A seller is an individual, organization, or entity that provides goods, services, or assets to another party, known as the buyer, in exchange for money or other compensation. The seller owns or controls the products or services being sold and transfers ownership or access to the buyer.
O2C/OTC (Order-to-cash)	Order-to-cash is the complete process that businesses go through from the moment a customer places an order for a product or service until the business receives payment. It includes all the steps involved in receiving and fulfilling the order, delivering the goods or services, invoicing the customer, and collecting the payment. It is a top-level, or context-level, term used by management to describe the finance-related component of customer sales.
P2P (Procure-to-pay)	Procure-to-pay is the end-to-end process businesses use to purchase goods and services, from identifying a need to making the final payment. It exists within the larger procurement management process and starts with the identification of requirements, follows through with selecting and ordering from suppliers, receiving goods or services, and ends with processing and completing payment to the supplier. P2P streamlines purchasing and payment, ensuring efficiency, compliance, and financial accuracy within an organisation.
Transaction type	A business model refers to the framework or structure that defines how transactions between parties are conducted, including the roles of the participants, the flow of goods, services, or information, and the method of exchange. Transaction type examples B2B (business-to-business) = B2B refers to transactions and interactions between businesses and involves the sale of goods or services from one business to another, rather than to individual consumers. Examples include manufacturers selling to wholesalers, or suppliers providing materials to manufacturers. B2C (business-to-consumer) = B2C describes transactions and interactions between a business and individual consumers. In this model, businesses sell goods or services directly to end users or customers. Examples include online retail stores or physical stores where consumers purchase products for personal use. C2C (consumer-to-consumer) = C2C is a type of trade relationship where individual consumers act as both sellers and buyers, rather than involving traditional businesses. In the context of eCommerce, C2C refers to transactions where one consumer sells goods or services directly to another consumer. B2G (business-to-government) = B2G relates to public procurement and specifically refers to transactions and interactions between businesses and governments. This includes the provision of goods, services or solutions to government departments or agencies by private companies. A related term, G2B (government-to-business) refers to transactions or interactions where public bodies provide services or information that businesses need to operate or comply with regulations. This can include things like issuing permits, providing regulations, offering government contracts, or delivering public services that support business operations. G2G (government-to-government) = G2G refers to financial transactions and collaborations between two or more government entities. This includes processes such as transferring funds, billing for shared services, or settling accounts between departments, agencies, or different levels of government.
Invoice tax	Invoice tax refers to the amount of tax charged on the goods or services listed in an invoice. This tax is typically a percentage of the total price of the products or services being sold, and it is added to the base price of the transaction. The specific type of tax applied depends on the local tax laws and the nature of the transaction. Invoice tax examples VAT (Value Added Tax) = Value Added Tax (VAT) is a consumption tax levied on the value added at each stage of production and distribution of goods and services. Unlike sales tax, which is only charged to the final consumer, VAT is collected at every stage of the supply chain. Businesses collect VAT on behalf of the government whenever they sell goods or services and can usually reclaim the VAT they have paid on their inputs. This ensures that the tax burden is ultimately borne by the final consumer while avoiding the issue of cascading taxes. Prominent countries using VAT include the UK, Germany, France, Spain, Mexico, Argentina, Chile, China, South Africa, Kenya, UAE, Saudi Arabia, and Israel, among many more. GST (Goods and Services Tax) = GST is a tax added to the price of certain goods and services. When a business sells a product, it includes the GST in the price, which the customer pays. The business then collects the GST and sends it to the government. GST is a term often used in countries like Canada, India, and Australia, while in some countries, this tax is known as the Value-Added Tax (VAT).
Tax compliance	Tax compliance in e-invoicing refers to adhering to legal and regulatory requirements for the accurate reporting, calculation, and submission of taxes within the electronic invoicing process. It ensures that e-invoices are generated, transmitted, and archived in a way that complies with the tax laws and regulations of the country or region in which the business operates. This includes proper tax calculation (e.g., VAT, sales tax) on invoices and ensuring that all required tax information is included and accurate for both the buyer and seller.
Accredited Platform (PA – Plateforme Agréée)	The official regulatory term introduced by the French tax authority (DGFiP) to designate a government-certified private platform authorized to validate, exchange, and report electronic invoices and related data. The term PA replaces the earlier designation PDP (Plateforme de Dématérialisation Partenaire).
PPF (Portail Public de Facturation)	The French state-run public billing portal that acts as the central directory and clearinghouse for e-invoices, routing transaction and tax data directly to the French tax administration (DGFiP).
Solution Compatible (SC)	The official designation for management software (such as ERP, accounting, or invoicing systems) capable of generating compliant electronic invoices and connecting to Accredited Platforms (PA) through the standardized APIs defined in XP Z12-013. The term replaces the earlier designation OD (Opérateur de Dématérialisation).
Corporate Information System (IS)	An organization's internal software ecosystem - including ERP, accounting, CRM, and billing systems - that generates, processes, or consumes financial transactions and integrates with Accredited Platforms (PA).

Document types

A document type refers to the classification or category of a document exchanged between parties in a digital transaction.
These document types specify the purpose and nature of the document and ensure it adheres to standard formats for processing across various systems.

Term	Definition	Category	Folder
Credit card statement	A statement issued by a bank or credit card company showing transactions, payments, and balance.	CREDIT_CARD_STATEMENT	Statements
Credit note	A document issued to the buyer reducing the amount owed for goods or services previously invoiced.	CREDIT_NOTE	Sales, Purchases
File	A digital document containing information or records other than invoices, such as: contracts, forms, certificates, reports etc. Not to be confused with files used in the document creation process.	FILE	Files
Invoice	A document issued by a seller requesting payment for goods or services supplied.	INVOICE	Sales, Purchases
Quote	A document provided by a seller outlining the price and terms for goods or services requested by a potential buyer.	QUOTE	Sales
Receipt	A document confirming that payment has been received.	RECEIPT	Purchases
Statement	A periodic summary of account transactions sent by a supplier or service provider.	STATEMENT	Statements
Self-billed credit note	A credit note created by the buyer on behalf of the seller to correct or reduce an amount due.	SELF_BILLED_CREDIT_NOTE	Sales, Purchases
Self-billed invoice	An invoice created by the buyer on behalf of the seller to request payment.	SELF_BILLED_INVOICE	Sales, Purchases
Third-party statement	A statement issued by an external entity, such as a bank or partner, detailing transactions or balances.	THIRD_PARTY_STATEMENT	Statements
Other documents	Refers to documents that don't have a category defined yet in the system.	OTHER	Sales, Purchases, Statements, Files

Document formats, standards, and profiles

Electronic invoices rely on several complementary technologies. File formats define how data is stored (for example, XML or PDF), invoice syntaxes define the document structure (such as UBL or UN/CEFACT CII), standards and specifications define interoperability requirements (such as EN 16931 and Peppol BIS Billing 3.0), while profiles and national implementations (such as CIUS and XRechnung) adapt those standards to specific business or regulatory requirements.

Supported formats by country

Country	Document format
Austria	ebInterface PEPPOL BIS Billing 3.0
Belgium	PEPPOL BIS Billing 3.0
Croatia	PEPPOL BIS Billing 3.0
Denmark	PEPPOL BIS Billing 3.0
Estonia	PEPPOL BIS Billing 3.0
Finland	PEPPOL BIS Billing 3.0
France	Factur-X CII PEPPOL BIS Billing 3.0 UBL 2.1
Germany	XRechnung ZUGFeRD
Hungary	NAV XML
Italy	FatturaPA XML
Latvia	PEPPOL BIS Billing 3.0
Lithuania	PEPPOL BIS Billing 3.0
Luxembourg	PEPPOL BIS Billing 3.0
Norway	PEPPOL BIS Billing 3.0
Poland	FA(2) XML (KSeF)
Portugal	CIUS-PT (UBL 2.1)
Romania	RO_CIUS (UBL 2.1)
Serbia	Serbian CIUS (UBL 2.1)
Spain	Facturae
Sweden	PEPPOL BIS Billing 3.0
Switzerland	Swiss XML
The Netherlands	SI-UBL 2.0 PEPPOL BIS Billing 3.0

Term	Description
Core profiles (EN 16931)	The EN 16931 standard defines different invoice profiles that determine how much business information an electronic invoice contains. • Basic profile – A simplified, entry-level data model containing only the minimum fields required to issue and process an invoice, intended for simple business transactions. • CIUS (Core Invoice Usage Specification) – A customization of EN 16931 that applies additional business rules and constraints while remaining compliant with the European standard. In France, the standard CIUS profile ensures interoperability across EU and domestic systems. • Extended-CTC-FR profile – A French extension of the CIUS profile containing more than 50 country-specific data fields required for advanced transactional scenarios such as public works, transport, and complex B2B supply chains.
CSV	CSV (Comma-Separated Values) is a simple text-based file format used to store and exchange structured data.
CXML	CXML (Commerce XML) is an XML-based protocol designed to facilitate the exchange of business documents, particularly in e-commerce transactions.
Factur-X	Factur-X is a hybrid electronic invoicing format used primarily in France and Germany. It combines a human-readable PDF/A-3 document with an embedded EN 16931-compliant XML invoice, enabling both automated processing and human readability. It is known as ZUGFeRD in Germany.
JSON	JSON (JavaScript Object Notation) is a lightweight, text-based format for representing structured data.
PDF	PDF (Portable Document Format) is a widely used file format that preserves document layout, fonts, and images across platforms.
PDF/A	PDF/A is the ISO-standardized version of PDF designed for long-term digital preservation.
Peppol BIS Billing 3.0	Peppol BIS Billing 3.0 is an EN 16931-compliant specification that defines how electronic invoices are exchanged through the PEPPOL network using the UBL syntax.
UBL	UBL (Universal Business Language) is an XML-based document syntax for invoices, credit notes, and other business documents.
UN/CEFACT XML CII 16B	UN/CEFACT XML Cross Industry Invoice (CII) 16B is an XML invoice syntax developed by UN/CEFACT for exchanging electronic invoices across industries.
XML	XML (eXtensible Markup Language) is a markup language and file format used to structure, store, and exchange data in a human-readable and machine-readable format.
XRechnung	XRechnung is Germany's Core Invoice Usage Specification (CIUS) based on EN 16931. It defines an XML invoice format used primarily for public-sector electronic invoicing and is maintained by the Coordination Office for IT Standards (KoSIT).
ZUGFeRD	ZUGFeRD is the German name for the Factur-X electronic invoicing format. See Factur-X above for more information.

Document processing

Document processing refers to the workflow involved in handling electronic invoices and other financial documents (e.g. credit notes). This includes generating, transmitting, validating, storing, and managing e-invoices. The terms below explain different aspects involved in processing files and documents in Banqup.

Term	Description
File	A file refers to the digital container that stores the data of one or more documents. The system supports multiple file types: PDF, UBL, etc. The file objects serve as input and act as the medium for parsing, converting (via OCR), and processing, ultimately resulting in the creation of document objects.
File status	The file status represents the current condition of a file as it moves through various stages of the upload and processing processes. List of file statuses Status Description AWAITING_UPLOAD The file has been created, but not uploaded yet. VIRUS_SCANNING The uploaded file is currently being scanned for viruses. VIRUS_SCANNED The file has passed the virus scanning process and is ready for further processing. VIRUS_ERROR The file contains a virus and cannot be processed further. PROCESSING The system is currently processing the file, in order to create the document. PROCESSED The file has been successfully processed, making it visible in the UI. ERROR An error occurred during the upload or processing stages, and the file did not reach a valid end state.
Document	A document is a business document, such as an invoice, credit note, or statement, that contains information related to invoicing and financial transactions. A document consists of a header, which contains identifying and summary information (such as the document number, sender, recipient, and dates), and a body, which contains line items, amounts, taxes, totals, and other document-specific details. Documents can be created by manually entering information through the user interface or by uploading a file that is automatically processed into a document. Documents are classified as either structured or unstructured: - Structured document – Contains business data in a standardized, machine-readable format (such as UBL, CII, or Factur-X). The platform can automatically extract data, perform Business Partner matching, and, if no active match is found, create a new Business Partner where applicable. - Unstructured document – Contains business data in a non-standardized format (such as a scanned invoice or image-based PDF). These documents require OCR to extract information. If no active Business Partner is matched, the document remains unlinked and no new Business Partner is created automatically. The system supports a wide range of document types.
Document representation	A document representation refers to the physical form of a document, typically consisting of scanned images of the original document. The system also supports other formats: e.g. XML, PDF.
Document attachment	Attachments are additional documents or files that accompany an invoice to provide further information, clarification, or evidence related to the transaction, e.g. contracts, proof of shipment, expense reports, time sheets, payment instructions etc.
Document line item	Document line items represent individual products or services being charged on the document. Each line item typically includes details that break down what is being charged for, the quantity, unit price, and any discounts or taxes applied. All the line items contribute to the total amount of the document.
Document status	A document status refers to the current state or condition of a document within its lifecycle. This status indicates its progress, actions performed, and any pending steps necessary for completion. Check out more information on purchase or sales document statuses.
Document relation	Document relations refer to the hierarchical or dependent relationship between two or more electronic documents where one document (the "child") is derived from, linked to, or associated with another document (the "parent"). This relationship is essential for maintaining traceability and compliance in invoicing systems. Examples: Invoice = parent; credit note = child.
CDAR (Compte Rendu d'Acceptation/Refus)	A standardized French XML message defined under the French e-invoicing mandate (AFNOR XP Z12-012). It is used between certified partner platforms (PDPs) and the central portal (PPF) to exchange mandatory invoice lifecycle status updates—such as receipts, acceptances, refusals, and payment acknowledgments.
FRR (French Reporting)	The standardized XML format mandated by the French tax authority (DGFiP) for continuous e-reporting. It is used by businesses and certified platforms (PDPs) to submit transaction and payment data to the public billing portal (PPF) for non-B2B-domestic operations, including B2C sales, cross-border transactions, and payment status tracking.

Document actions

Document actions can be performed on a document by different users, at a particular moment in the document flow.

Action	Description
Approve	Approving an invoice is a business decision, confirming that the invoice is correct and can be paid as is. Validated and unpaid documents can be approved when they are ready to be paid.
Refuse	The invoice is incorrect and cannot be paid as is, for various reasons: e.g. incorrect amount, double invoicing, incomplete invoice, incorrect VAT rate, incorrect recipient, etc. The refusal is a business decision. Ideally, in this case, reconciliation should occur, e.g. via credit note, which ends the invoice flow. Depending on the reason for refusal, the document will end up in status Disputed or Refused.
Resolve	Changes the document status back to status Validated after a refusal, allowing further processing.
Dispute	An invoice can be disputed by the recipient if the invoice is not correct. More communication is needed with the sender to reach an agreement. In the end, the invoice can be refused or approved.
Mark as paid	Manually updates an invoice status to indicate it has been paid, even if no formal payment record is linked. Unpaid and partially paid documents can be marked as paid or partially paid. Successfully marking a document as paid (fully or partially) will update its payment status (e.g., to "Fully Paid" or "Partially Paid") and adjust the open balance accordingly. Required information when marking the document as partially/fully paid: payment amount, payment date, and the payment method. Possible use cases Marking one document as fully paid: The document status will change to Fully Paid, and the open balance will become 0. Marking one document as partially paid: Users can enter a partial payment amount when marking a document as paid, as long as the entered amount doesn't exceed the open balance. The action will reduce the open balance accordingly. Marking multiple documents as paid: The system only supports full payments for each selected document. All documents will have their status updated to "Fully Paid" with open balances reduced to 0.
Mark as unpaid	Resets the payment status of an invoice, typically used when a payment is deleted or unlinked. This gives users a way to correct the payment status by removing previously logged manual payment. The option to "Mark as Unpaid" is available for documents that are Partially Paid or Fully Paid (and not archived). Possible use cases Marking one document as unpaid: Removes previously recorded manual payments. When a payment is reversed, the document's open balance increases by the amount of the reversed payment. If some payments remain after the reversal, the document may be marked as Partially Paid. If all payments are reversed and the open balance matches the total document amount, the status will change back to Unpaid. Marking multiple documents as unpaid: Users can select several documents to mark as unpaid simultaneously. Open balances are recalculated, and payment statuses are updated accordingly (to "Unpaid" or "Partially Paid").
Mark as won't be paid	Marks a sales invoice as a loss, indicating that payment will not be received.
Reject	The invoice receiver's platform rejected the invoice because of technical reasons (e.g. inappropriate format, non-compliance with standard). The invoice flow cannot continue, so a credit note might need to be issued. Note that this is not an action that a user can perform; it's automatically done by the system. Such invoices will appear in the Inbox app with status Error.

Standards and frameworks in e-invoicing

Term	Description
EN 16931	EN 16931 is the European standard that defines the semantic data model for electronic invoices. It also provides the foundation for different invoice profiles (such as Basic and CIUS) and national implementations including XRechnung and Factur-X.
ViDA	ViDA (VAT in the Digital Age) is a EU Commission's initiative providing a framework for modernizing the existing European VAT system. The aim is to streamline tax collection processes, ensuring efficient and fair taxation in the evolving digital economy. The initiative includes 3 pillars: Mandatory intra-community Digital Reporting Requirements (DRR) & e-invoicing. Platform economy changes under which travel & accommodation sharing platforms should become deemed supplier/liable to users' VAT. Single VAT registration with the extension of the One Stop-Shop (OSS).
EDI	EDI (Electronic Data Interchange) is a technology and process used for the electronic exchange of business documents between organisations in a standardised format. It replaces traditional paper-based communication methods with digital transmission, enabling businesses to exchange documents such as invoices, credit notes, and other transactional data more efficiently and accurately.
GENA	GENA is a non-profit organisation designed to develop best industry practices and foster influence in the public policy domain. GENA was initially established as EESPA (European E-invoicing Service Providers Association). The association transitioned to Global Exchange Network Association, or GENA, in October 2023, shifting its focus from an EU approach to a global approach with regional chapters.
OCR	OCR (Optical Character Recognition) is a technology that converts different types of documents such as scanned paper documents, PDF files, or images taken by a digital camera into editable and searchable data. It is closely related to e-invoicing in that it facilitates the digitisation and automation of invoice processing, especially when dealing with paper-based or non-digital documents.
PEPPOL	Peppol (Pan-European Public Procurement OnLine) is an open European network dedicated to the secure electronic transmission of digital business documents (including orders, invoices, delivery notes, and others), enabling communication between governments and businesses (B2G/G2B) as well as between businesses themselves (B2B). While initially designed for the European market, Peppol's influence now extends globally.
Peppol BIS	In the context of Peppol, BIS are a set of guidelines and standards aimed at facilitating the communication and interaction between different business systems and processes. They provide a framework for ensuring that various software applications and platforms can work together effectively, enabling organisations to exchange information and conduct transactions smoothly. BIS typically cover aspects such as data formats, protocols, and business processes, promoting interoperability across different sectors and industries.
CTC	CTC (Continuous Transaction Control) is a set of processes and technologies that enable governments and tax authorities to monitor financial transactions in real-time.
RTIR	RTIR (Real-time invoice reporting) refers to a system or process that mandates the (near) immediate reporting of invoice data to tax authorities or designated governmental bodies. This approach allows for the continuous monitoring of transactions and ensures compliance with tax regulations by providing real-time visibility into business transactions. RTIR often involves the electronic transmission of invoice details as soon as they are issued, facilitating quicker detection of tax evasion and streamlining the tax collection process. Examples include Hungary, where all domestic invoices must be reported in real-time to NAV within 5 minutes of the invoice issuance, and Spain, which has a near real-time reporting obligation to SII (Suministro Inmediato de Información) for certain taxpayers and ticketBAI real-time reporting in the Basque country.
DCTCE	DCTCE (Decentralised Continuous Transactions Control and Exchange) is a new emerging tax compliance and electronic invoicing (e-invoicing) model. Created and endorsed by the likes of Peppol, GENA (formerly EESPA), dspanz and other e-invoicing stakeholders around the globe, the model aims to simplify tax compliance and benefit not only the tax authority, but businesses and software providers alike.
AFNOR technical standards	XP Z12-012: Defines approved e-invoice formats (UBL, CII, Factur-X), profile rules, and lifecycle status tracking messages. XP Z12-013: Specifies the standardized APIs used to interface business management systems (ERPs) directly with certified platforms (PDPs). XP Z12-014: Provides the functional guidelines and operational workflows covering 40+ real-world business use cases across industries.

Other glossaries

• REST API
• Workspace
• Payments