FAQ & E-Invoicing Glossary

E-invoicing glossary

37 terms, defined the way we use them across this site. Each term has its own link.

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.

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.

Access Point

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

Peppol

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

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).

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.

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.

PINT (Peppol International)

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

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.

UBL 2.1

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

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.

CIUS

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

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.

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.

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).

Post-audit model

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

FATOORA

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

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.

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.

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.

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.

ICV (Invoice Counter Value)

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

Cryptographic stamp

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

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.

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.

eTIMS

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

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.

BIR EIS

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

KSeF

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

XRechnung

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

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).

Participant identifier

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

SMP (Service Metadata Publisher)

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

TRN (Tax Registration Number)

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

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.

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.

Reverse charge

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