E-Invoicing Glossary: Key Terms Explained
This glossary defines the most important e-invoicing terms briefly and precisely.
E-Rechnung
An invoice issued, transmitted and received in a structured, machine-readable format. A PDF or paper invoice does not count as an e-invoice in the legal sense.
EN 16931
The European standard that defines the semantic data model for e-invoices. It specifies which fields an e-invoice contains and what they mean — independent of the actual file format.
XRechnung
A German CIUS, or profile, of EN 16931. It is pure XML (in either UBL or CII syntax) and is the standard for invoices sent to public authorities (B2G).
ZUGFeRD
A German hybrid format: a PDF file with embedded CII XML. The PDF is human-readable, the XML machine-readable. ZUGFeRD is technically equivalent to France’s Factur-X.
Factur-X
The French counterpart to ZUGFeRD and technically identical: a hybrid format of PDF with embedded CII XML. Both formats are mutually compatible.
UBL
Universal Business Language — one of the two XML syntaxes that EN 16931 permits. UBL is an OASIS standard and is used, among others, by Peppol.
CII
UN/CEFACT Cross Industry Invoice — the second XML syntax permitted by EN 16931. CII is the XML embedded in ZUGFeRD and Factur-X.
Peppol
An international network for exchanging e-procurement and e-invoice documents. Through Peppol, businesses and public authorities can transmit e-invoices securely and in a standardised way.
Peppol BIS Billing 3.0
The invoice specification of the Peppol network, based on the UBL syntax and compliant with EN 16931. It defines the standard invoice format for sending via Peppol.
Leitweg-ID
A routing identifier that addresses an XRechnung to the correct public authority in Germany. It is a mandatory field for invoices sent to government bodies (B2G).
Peppol-ID
A participant’s address on the Peppol network. It consists of a scheme and an identifier in the form scheme:identifier and uniquely identifies sender and recipient.
B2G
Business-to-government — invoicing between businesses and public authorities. In the B2G domain, e-invoicing has been mandatory in Germany since 2020.
B2B
Business-to-business — invoicing between companies. For domestic B2B transactions, the obligation to receive e-invoices applies from 2025.
GoBD
The German principles for the proper, audit-proof keeping and retention of books, records and documents in electronic form. E-invoices must be retained unchanged in their original form — since 2025 for eight years.
Validierung
The formal validation of an e-invoice against EN 16931 and the respective profile (e.g. XRechnung). It ensures that all mandatory fields are present and the business rules are met.
Wachstumschancengesetz
The 2024 law that introduced the German B2B e-invoicing mandate via §14 UStG. It sets out the phased transition to mandatory e-invoicing.
ViDA
“VAT in the Digital Age” — an EU initiative extending e-invoicing and digital reporting obligations across the EU. Mandatory cross-border implementation is scheduled from around 2030.