> ## Documentation Index
> Fetch the complete documentation index at: https://invopop-fi-party-endpoints.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Regulatory definitions

> A glossary of the main terms used in e-invoicing and e-reporting regulations, standards and tax authority platforms.

This section clarifies terms as they are defined or used in relevant laws and official technical standards. It serves as a reference for understanding the legal and compliance context that governs invoicing, reporting, and certification requirements.

The [Global](#global) section covers the vocabulary shared across jurisdictions — models, standards, networks and record-keeping obligations. The country sections that follow cover the local systems, formats and identifiers, and link to the corresponding [compliance](/compliance/europe) page or [app](/apps) where one exists.

## Global

### Models and architecture

| | |
| - | - |
| **Centralized model** | E-invoicing model where every invoice is routed through a single state-run hub that all taxpayers must use (Italy's SDI, Poland's KSeF) |
| **Clearance model** | Regulatory architecture where invoices must be validated and approved by the tax authority before becoming legally valid — the cleared document, not the original, is the legal invoice |
| **CTC** | Continuous Transaction Control, umbrella term for regimes where transaction data reaches the tax authority at or near the moment of the transaction instead of in a periodic return |
| **DCTCE** | Decentralized CTC and Exchange, model where accredited service providers exchange the invoice over a network and report the data to the tax authority in parallel — the basis of France's Plateforme Agréée model, Croatia's Fiscalization 2.0 and the EU's ViDA design |
| **Post-audit model** | Traditional model where invoices are exchanged directly between the parties and the tax authority checks them after the fact, during an audit |
| **RTIR** | Real-Time Invoice Reporting, where the supplier issues and delivers the invoice itself and reports it to the tax authority immediately or within a short deadline — unlike clearance, no prior approval is needed |
| **Two-corner model** | Direct exchange between supplier and buyer, with no intermediary |
| **Three-corner model** | Exchange where supplier and buyer both connect to the same shared platform |
| **Four-corner model** | Exchange where supplier and buyer each use their own service provider, and the two providers interoperate over a shared network such as [Peppol](/apps/peppol) |
| **Five-corner model** | A four-corner network with the tax authority as a fifth corner receiving a copy of each transaction (Singapore's InvoiceNow, Belgium from 2028) |
| **Hybrid model** | Approach where a single file carries both a human-readable PDF and the structured XML embedded inside it (Factur-X, ZUGFeRD) |
| **E-invoicing** | Issuing, sending and receiving invoices as structured data that the recipient can process automatically — a PDF or a scanned image is not an e-invoice |
| **E-reporting** | Obligation to send transaction, invoice or payment data to the tax authority, separately from delivering the invoice to the buyer |
| **Fiscalization** | Legal and technical controls — certified software, signed records, receipt codes, cash registers — that make sales tamper-evident, historically aimed at the retail sector |
| **Mandate** | Legal obligation, with a defined scope and effective date, to issue or receive e-invoices or to report transaction data |
| **Grace period** | Window after a mandate takes effect during which penalties are suspended so businesses can adapt (Poland during 2026) |
| **VAT gap** | Difference between the VAT theoretically due and the VAT actually collected — the usual policy justification for a CTC mandate |
| **Interoperability** | Ability of two systems to exchange documents without a bespoke agreement, achieved through a shared semantic model, syntax and transport |

### Legislation and policy

| | |
| - | - |
| **Directive 2014/55/EU** | EU directive requiring public bodies to receive and process EN 16931-compliant e-invoices — the origin of the B2G mandates across the EU |
| **DRR** | Digital Reporting Requirements, the EU's term for the e-reporting obligations introduced by ViDA |
| **ViDA** | VAT in the Digital Age, the EU package that harmonizes digital reporting and e-invoicing, lets member states mandate domestic B2B e-invoicing without a derogation, and introduces intra-EU digital reporting from around July 2030 |
| **Derogation** | Formal authorization a member state needed from the EU Council to mandate e-invoicing before ViDA removed the requirement |
| **B2B** | Business-to-Business transactions |
| **B2C** | Business-to-Consumer transactions |
| **B2G** | Business-to-Government transactions |
| **Tax authority** | Government agency responsible for tax collection and compliance |
| **Tax regime** | The jurisdiction's tax rules and regulations applied to documents |

### Standards and formats

| | |
| - | - |
| **EN 16931** | European standard that defines the semantic data model for electronic invoices, ensuring interoperability across EU countries (see [EN 16931-1:2017 Addon](https://docs.gobl.org/addons/eu-en16931-v2017)) |
| **CORE invoice** | The unrestricted EN 16931 semantic model, before a country or network narrows it. A CIUS restricts it; an extension adds to it |
| **CIUS** | Core Invoice Usage Specification — a usage profile that restricts EN 16931 for a specific country or context without breaking compliance (Peppol BIS, Croatia's HR CIUS, Romania's CIUS-RO) |
| **Extension** | Specification that adds requirements beyond the EN 16931 core model where the core is not sufficient (ZATCA's KSA extensions) |
| **Semantic model** | The set of business terms an invoice must carry and their meaning, independent of the file format used to express them |
| **Syntax** | The concrete XML grammar that carries the semantic model, normally OASIS UBL 2.1 or UN/CEFACT CII |
| **UBL** | Universal Business Language, OASIS standard for electronic documents (see [OASIS UBL](/apps/oasis-ubl)) |
| **CII (UN/CEFACT)** | Cross Industry Invoice format (see [UN/CEFACT CII](/apps/uncefact-cii)) |
| **BIS (Peppol)** | Business Interoperability Specification, the Peppol document specifications that define what may be sent over the network (see [Peppol](/apps/peppol)) |
| **Peppol BIS Billing 3.0** | Peppol's CIUS of EN 16931 in UBL syntax, and the default billing specification on the Peppol network (see [Peppol](/apps/peppol)) |
| **PINT** | Peppol International Invoice, the newer Peppol model designed for use beyond Europe, with country profiles such as PINT-SG (Singapore), PINT A-NZ (Australia and New Zealand) and PINT AE (United Arab Emirates) |
| **Factur-X** | Franco-German hybrid format pairing a PDF/A-3 with embedded CII XML, aligned with EN 16931 and identical to Germany's ZUGFeRD |
| **SAF-T** | Standard Audit File for Tax, the OECD's XML format for exporting accounting and invoicing data to a tax authority — implemented in Portugal, Norway, Romania, Poland (as JPK) and required on demand under Denmark's bookkeeping rules |
| **Schema validation** | Process of checking a document against the XSD of its syntax and the business rules of the applicable specification (for example the EN 16931 `BR-` rules) |
| **Validation error** | Issue reported when a document fails schema, business rule or tax authority validation, usually blocking clearance or delivery |
| **Codelist** | Controlled vocabulary a standard requires a field to draw from, such as UNTDID document type codes, VAT category codes or units of measure |

### Networks and identifiers

| | |
| - | - |
| **Peppol** | Open four-corner network and set of specifications governed by OpenPeppol for exchanging invoices, orders and other business documents (see [Peppol](/apps/peppol)) |
| **Access Point** | Certified service provider that connects a business to an electronic document network, sending on the supplier's behalf and receiving on the buyer's (see [Peppol](/apps/peppol)) |
| **Corners (C1–C4)** | The four roles in a four-corner exchange: the sender (C1), the sender's service provider (C2), the receiver's service provider (C3) and the receiver (C4) |
| **Peppol Authority** | National or domain body that accredits and supervises the service providers in its jurisdiction (Valtiokonttori in Finland, DFØ in Norway, IMDA in Singapore, Erhvervsstyrelsen in Denmark) |
| **SMP** | Service Metadata Publisher, the registry that records which document types a participant can receive and where to deliver them |
| **SML** | Service Metadata Locator, the DNS-based lookup that resolves which SMP holds a given participant's capabilities |
| **AS4** | Messaging protocol used to transport documents securely between access points on the Peppol network |
| **Participant** | Entity registered to send or receive documents through an electronic network (see [Peppol](/apps/peppol)) |
| **Participant identifier** | Scheme-qualified identifier that addresses a participant on the network, such as a GLN under scheme `0088` or a VAT number under a national scheme |
| **EAS code** | Electronic Address Scheme code that states which identifier scheme a participant identifier belongs to |
| **MLR** | Message Level Response, the technical acknowledgement confirming a document was received and passed validation |
| **Invoice response** | Business-level message in which the buyer accepts, conditionally accepts or rejects a received invoice |
| **Registration** | Process of enrolling an entity and its identifiers with a network, platform or tax authority so it can issue or receive documents |
| **Onboarding** | Process of getting a supplier or customer through registration, certificate issuance and testing before live issuance |
| **Proof of Ownership** | Documentation proving that whoever registers a business on a network is entitled to represent it, required by Peppol's Internal Regulations |

### Documents, controls and record-keeping

| | |
| - | - |
| **Correction** | Process of fixing errors in previously issued documents. Most regimes forbid editing the original and require a corrective document or a cancellation record instead |
| **Credit Note** | A document issued to correct or cancel a previously issued invoice |
| **Debit Note** | A document issued to increase the amount owed from a previous invoice |
| **Cancellation** | Withdrawal of a document that has already been cleared or reported, usually within a deadline and sometimes requiring the buyer's consent |
| **Simplified invoice** | Reduced-content invoice permitted below a value threshold, typically without the buyer's tax details — the receipt of most regimes |
| **Self-billing** | Arrangement where the buyer issues the invoice on the supplier's behalf under a prior agreement, with the supplier remaining liable for its content |
| **Tax point** | The date that fixes which period a transaction belongs to and which rate applies — often the date of supply rather than the invoice date |
| **Reverse charge** | Mechanism that shifts liability for VAT to the buyer, so the supplier invoices without tax and the buyer self-assesses it |
| **Digital Signature** | Cryptographic signature that binds a document to its issuer and proves it has not been altered since |
| **Qualified certificate** | Certificate issued by a trust service provider under eIDAS, or by the tax authority itself, used to sign fiscal documents and authenticate to the platform |
| **Hash chain** | Technique that links each fiscal record to a hash of the previous one, so removing or altering a record breaks the sequence (VERI\*FACTU, TicketBAI, ZATCA's Previous Invoice Hash) |
| **QR Code** | Quick Response code printed on or attached to a document, encoding the identifiers needed for a buyer or inspector to verify the record with the tax authority |
| **Offline mode** | Procedure for issuing a legally valid document while the tax authority platform is unreachable, with a deadline for submitting it afterwards (Poland's offline24, VERI\*FACTU, Croatia) |
| **Integrity, authenticity and legibility** | The three properties EU VAT law requires be guaranteed for an invoice throughout its life, whatever the technical means used |
| **Retention period** | Legally defined number of years — typically between six and eleven — for which documents must be kept, readable and available for inspection |
| **Archiving** | Storing documents in their original structured form for the retention period, often with additional requirements on location and probative value |
| **Audit trail** | Record of what happened to a document — submissions, responses, corrections — that lets an auditor reconstruct events after the fact |

## Argentina

| | |
| - | - |
| **AFIP** | Administración Federal de Ingresos Públicos, the former name of ARCA until November 2024 |
| **ARCA** | Agencia de Recaudación y Control Aduanero, Argentina's national tax and customs authority |
| **CAE** | Código de Autorización Electrónico, the 14-digit authorization code ARCA returns for each invoice — without it the invoice is not legally valid |
| **CAEA** | Código de Autorización Electrónico Anticipado, an authorization code issued in advance for taxpayers that cannot clear each invoice in real time |
| **Clave Fiscal** | Personal digital key used to access ARCA's online services |
| **CUIT** | Clave Única de Identificación Tributaria, Argentina's tax identification number |
| **Invoice letter classes** | Argentina classifies invoices by letter — A between VAT-registered businesses, B to final consumers, C from Monotributistas, E for exports, T for tourism — each with its own numbering sequence (see [Argentina compliance](/compliance/argentina)) |
| **IVA** | Impuesto al Valor Agregado, Argentine VAT, applied at a standard 21% with reduced and increased rates |
| **IIBB** | Ingresos Brutos, a provincial gross income tax that varies by province and activity |
| **Monotributo** | Simplified tax regime for small businesses and the self-employed; a taxpayer under it is a Monotributista and issues Factura C |
| **Punto de Venta** | The 5-digit point-of-sale code that prefixes the invoice number, each with its own independent sequence |
| **Responsable Inscripto** | VAT-registered taxpayer entitled to deduct input VAT and to issue Factura A |
| **WSAA** | Webservice de Autenticación y Autorización, the service that issues the access ticket for ARCA's web services using an X.509 certificate |
| **WSFE** | Webservices de Factura Electrónica, ARCA's web service infrastructure, including `wsfev1`, `wsmtxca`, `wsfexv1` and `wsct` (see [ARCA supplier onboarding](/guides/ar-arca-suppliers)) |

## Australia and New Zealand

| | |
| - | - |
| **ABN** | Australian Business Number, used as the Peppol participant identifier for Australian businesses under scheme `0151` |
| **ATO** | Australian Taxation Office, Australia's Peppol Authority |
| **MBIE** | Ministry of Business, Innovation and Employment, New Zealand's Peppol Authority |
| **NZBN** | New Zealand Business Number, used as the Peppol participant identifier for New Zealand businesses |
| **PINT A-NZ** | The joint Australia and New Zealand Peppol invoice specification, replacing the earlier A-NZ BIS Billing 3.0 |

## Belgium

| | |
| - | - |
| **Article 44 VAT Code** | Belgian VAT exemption article that places entities engaged exclusively in exempt transactions outside the scope of the 2026 e-invoicing mandate |
| **Customer listing** | Belgium's annual report of domestic customers, which the planned near real-time e-reporting will replace |
| **FPS Finance** | Federal Public Service Finance (SPF Finances / FOD Financiën), the Belgian tax administration |
| **Peppol mandate** | Belgium's requirement, in force since 1 January 2026, that domestic B2B invoices be exchanged as structured e-invoices, with Peppol BIS in UBL as the default channel and format (see [Belgium compliance](/compliance/belgium)) |

## Brazil

| | |
| - | - |
| **Chave de acesso** | The 44-digit access key that uniquely identifies each authorized Brazilian fiscal document |
| **CNPJ** | Cadastro Nacional da Pessoa Jurídica, the Brazilian company tax identifier; individuals use a CPF |
| **CT-e** | Conhecimento de Transporte Eletrônico, the electronic bill of lading for freight services |
| **DANFE** | Documento Auxiliar da Nota Fiscal Eletrônica, the printable representation of an NF-e used to accompany goods in transit |
| **DF-e** | Documentos Fiscais Eletrônicos, the umbrella term for Brazil's family of electronic fiscal documents (see [Documentos Fiscais Eletrônicos](/apps/documentos-fiscais-electronicos-brazil)) |
| **IBS and CBS** | The new consumption taxes created by Brazil's 2023 tax reform, progressively replacing ICMS and ISS (IBS) and PIS/COFINS (CBS); fiscal document layouts are being extended to carry them |
| **MDF-e** | Manifesto Eletrônico de Documentos Fiscais, the manifest grouping the transport documents of a single trip |
| **NF-e** | Nota Fiscal Eletrônica, Brazilian electronic invoice for B2B and B2G sales of goods |
| **NFC-e** | Nota Fiscal de Consumidor Eletrônica, Brazilian electronic invoice for B2C retail transactions |
| **NFCom** | Nota Fiscal de Serviços de Comunicação Eletrônica, Brazilian electronic invoice for telecommunications and communication services |
| **NFS-e** | Nota Fiscal de Serviços Eletrônica, Brazilian electronic invoice for B2B and B2G service transactions |
| **RFB** | Receita Federal do Brasil, the Brazilian Federal Revenue Service |
| **SEFAZ** | Secretaria da Fazenda, Brazilian state tax authority infrastructure managing electronic invoicing |
| **SPED** | Sistema Público de Escrituração Digital, Brazil's comprehensive e-reporting system collecting financial, accounting, tax, and labor information |

## Chile

| | |
| - | - |
| **Boleta electrónica** | Chilean electronic receipt used for consumer sales |
| **CAF** | Código de Autorización de Folios, the file of pre-authorized document numbers the SII issues to a taxpayer before it can issue documents |
| **DTE** | Documento Tributario Electrónico, the umbrella term for Chile's electronic tax documents |
| **Folio** | An individual document number drawn from an authorized CAF range |
| **RUT** | Rol Único Tributario, the Chilean tax identification number |
| **SII** | Servicio de Impuestos Internos, the Chilean tax authority |

## Colombia

| | |
| - | - |
| **CUFE** | Código Único de Facturación Electrónica, the unique code derived from the invoice content that identifies each FEV |
| **DIAN** | Dirección de Impuestos y Aduanas Nacionales, the Colombian tax and customs authority (see [DIAN Colombia](/apps/dian-colombia)) |
| **Documento Equivalente Electrónico** | Colombian electronic document required for B2C transactions since 2024 |
| **Documento soporte** | Support document a buyer issues to substantiate purchases from suppliers not obliged to issue an FEV |
| **FEV** | Factura Electrónica de Venta, Colombia's official electronic invoice format for B2B and B2G transactions |
| **Habilitación** | DIAN's authorization process, which a supplier and its software must pass in the test environment before issuing live documents |
| **Municipal Code** | Five-digit code used in Colombia instead of postal code to specify the municipality |
| **Nómina electrónica** | Colombia's electronic payroll document, reported to DIAN alongside invoicing |
| **Proveedor tecnológico** | Technology provider authorized by DIAN to issue and validate documents on a taxpayer's behalf |
| **RADIAN** | Colombian system combining e-invoicing with negotiable instruments, enabling invoices to be used as financial instruments |
| **Título Valor Electrónico** | Electronic negotiable instrument status given to invoices in Colombia's RADIAN system |

## Croatia

| | |
| - | - |
| **CIS** | The tax authority's Fiscalization System, which receives every issued and received invoice as well as consumer receipts |
| **eRačun** | The Croatian e-invoice, and the common name for the Fiscalization 2.0 framework |
| **Fiscalization 2.0** | Croatia's framework, mandatory since January 2026, that combines structured e-invoice exchange over a 4-corner network with real-time reporting to CIS (see [Croatia compliance](/compliance/croatia)) |
| **HR CIUS** | The Croatian EN 16931 profile that a domestic invoice must follow, which a plain Peppol invoice does not satisfy |
| **Information intermediary** | Service provider certified by the tax authority to send or report invoices on behalf of others |
| **JIR** | Jedinstveni identifikator računa, the unique receipt identifier CIS returns for a fiscalized consumer receipt |
| **KPD** | Product classification code required on each invoice line |
| **OIB** | Osobni identifikacijski broj, the Croatian tax identification number |
| **Porezna uprava** | The Croatian tax authority |
| **ZKI** | Zaštitni kod izdavatelja, the issuer's security code computed locally by signing the receipt with the business's certificate |

## Denmark

| | |
| - | - |
| **Bogføringsloven** | The Danish Bookkeeping Act, whose digital bookkeeping requirements oblige businesses to use certified systems capable of sending and receiving e-invoices |
| **CVR number** | Central Business Register number, the Danish company identifier |
| **EAN/GLN number** | The 13-digit location number that identifies a Danish public entity as an invoice recipient |
| **Erhvervsstyrelsen** | The Danish Business Authority (ERST), which manages NemHandel and acts as Denmark's Peppol Authority |
| **Moms** | Merværdiafgift, Danish VAT, a single flat 25% rate with no reduced rates |
| **MVG** | Meirvirðisgjald, the separate Faroese VAT administered by TAKS — the Faroe Islands and Greenland fall outside Danish invoicing rules |
| **NemHandel** | Denmark's national e-document infrastructure, used alongside Peppol for invoices to public authorities (see [Denmark](/apps/denmark)) |
| **NHR** | NemHandelsregisteret, the NemHandel registry of recipients, integrated with the Peppol SML |
| **OCES certificate** | Public certificate standard used to sign transactions and authenticate to Danish public infrastructure |
| **OIOUBL** | Offentlig Information Online UBL, Denmark's national UBL profile; version 2.1 remains in use after OIOUBL 3.0 was cancelled in January 2026 |

## Finland

| | |
| - | - |
| **Act 241/2019** | The Act on Electronic Invoicing to Public Procurers and Contracting Entities, which implements Directive 2014/55/EU in Finland |
| **ALV** | Arvonlisävero, Finnish VAT, applied at a standard 25.5% with reduced rates of 13.5% and 10% |
| **Finvoice** | The dominant proprietary domestic invoice format, delivered over the Finnish bank network and aligned with EN 16931 |
| **Operator** | Accredited network or bank operator that delivers invoices on the domestic Finnish network and resolves how a buyer is reachable |
| **Right to request** | Statutory right of a business with turnover above EUR 10,000 to require its suppliers to issue e-invoices, in the absence of a blanket B2B mandate |
| **TEAPPSXML** | Proprietary operator format used mainly between larger Finnish enterprises and public administration |
| **Valtiokonttori** | The Finnish State Treasury, Finland's Peppol Authority since 2022 |
| **Verohallinto** | The Finnish Tax Administration |
| **Y-tunnus** | The Finnish business identity code |

## France

| | |
| - | - |
| **Annuaire** | French state directory used by Plateformes Agréées to route invoices to buyers |
| **Article 289 bis CGI** | The provision of the Code général des impôts that establishes the e-invoicing procedure, and one of the accepted ways to guarantee invoice authenticity and integrity |
| **Chorus Pro** | French government platform for B2G electronic invoicing, mandatory for invoicing public entities (see [Chorus Pro France](/apps/choruspro-france)) |
| **Data Concentrator** | French government system that stores VAT data for each transaction as part of e-reporting |
| **DGFIP** | Direction Générale des Finances Publiques, the French public finance directorate responsible for tax collection |
| **Factur-X** | Hybrid PDF/A-3 with embedded CII XML, one of the three formats a Plateforme Agréée handles alongside UBL and CII (see [PA invoicing](/guides/fr-pa-invoicing)) |
| **Flux 10** | The e-reporting dataset a PA aggregates and submits to the PPF, split into four blocks covering cross-border B2B and domestic B2C transaction and payment data |
| **NF Z 42-013** | French standard (with ISO 14641) for probative-value archiving systems used to store invoices for the retention period |
| **PA** | Plateforme Agréée, certified platform in France that routes invoices through Peppol and submits data to the data concentrator (see [PA Guide](/guides/fr-pa)) |
| **PDP** | Plateforme de Dématérialisation Partenaire, former name of the *Plateforme Agréée* |
| **PPF** | Portail Public de Facturation, French public invoicing portal part of the PA system |
| **SIREN / SIRET** | The nine-digit company identifier and its fourteen-digit establishment-level extension, used to identify parties and to aggregate e-reporting data |

## Germany

| | |
| - | - |
| **E-Rechnung** | The German legal term for a structured electronic invoice that meets EN 16931 — a PDF does not qualify |
| **GoBD** | German rules (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form) ensuring data integrity, readability, and domestic accessibility for archived documents |
| **Leitweg-ID** | Routing identifier that addresses a specific German public authority in an XRechnung invoice |
| **UStG § 14** | The provision of the German VAT Act that defines invoice requirements and the B2B e-invoicing obligation |
| **Wachstumschancengesetz** | The 2024 Growth Opportunities Act that introduced Germany's phased B2B e-invoicing mandate |
| **XRechnung** | Germany's standard for e-invoices in public procurement (B2G), based on EN 16931 and implemented in UBL or CII syntax (see [XRechnung guide](/guides/de-ubl)) |
| **ZRE and OZG-RE** | The federal invoice receipt platforms for direct federal administration (ZRE) and for other public bodies covered by the Online Access Act (OZG-RE) |
| **ZUGFeRD** | German hybrid format combining PDF/A-3 with embedded XML, aligned with EN 16931 and equivalent to France's Factur-X (see [ZUGFeRD guide](/guides/de-ubl)) |

## Greece

| | |
| - | - |
| **AADE** | Ανεξάρτητη Αρχή Δημοσίων Εσόδων, the Greek name of the IAPR |
| **Classifications** | The income and expense classification codes myDATA requires alongside the invoice data |
| **IAPR** | Independent Authority for Public Revenue, the Greek tax authority managing myDATA (see [myDATA issuing invoices guide](/guides/gr-iapr)) |
| **MARK** | Unique identifier assigned by myDATA to validated invoices in Greece |
| **myDATA** | My Digital Accounting and Tax Application, Greece's electronic invoicing and reporting platform |
| **Provider** | Accredited Greek e-invoicing service provider (πάροχος) that stamps invoices and transmits them to myDATA on the issuer's behalf (see [Ilyda Greece](/apps/ilyda-greece)) |
| **UID** | Unique document identifier derived from the invoice data and submitted to myDATA alongside the MARK |

## Hungary

| | |
| - | - |
| **Adószám** | The Hungarian tax number, whose first eight digits identify the taxpayer |
| **eÁFA** | NAV's system for preparing and submitting VAT returns from invoice-level data, including a machine-to-machine channel |
| **NAV** | Nemzeti Adó- és Vámhivatal, the Hungarian National Tax and Customs Administration |
| **Online Számla** | NAV's real-time invoice reporting platform, to which invoice data must be reported immediately after issue |

## Italy

| | |
| - | - |
| **CIG and CUP** | Tender identification code (CIG) and project code (CUP) that must be quoted on invoices to Italian public bodies |
| **Codice Destinatario** | Seven-digit alphanumeric recipient code used in Italy's SDI system to route invoices to the correct recipient |
| **Conservazione sostitutiva** | Italy's certified digital archiving process, which preserves invoices with legal probative value for ten years |
| **Documento Commerciale** | Italian digital fiscal document for B2C transactions that records sales and transmits them to the tax authority (see [Smart Receipts Italy](/apps/smart-receipts-italy)) |
| **Esterometro** | The reporting of cross-border transactions, now carried out by sending the documents through SDI rather than as a separate return |
| **FatturaPA** | Italian standardized XML format for electronic invoicing used in B2B and B2G transactions |
| **Imposta di Bollo** | Stamp duty that must be flagged and paid on invoices above EUR 77.47 that carry no VAT |
| **SDI** | Sistema di Interscambio (also written SdI), Italy's central hub for transmitting, validating, and delivering electronic invoices (see [SDI Italy](/apps/sdi-italy)) |
| **Split payment** | Mechanism where a public body pays the supplier the net amount and remits the VAT directly to the treasury |
| **Unique Code** | Six-character alphanumeric code (also known as IPA code) used in Italy to identify specific government agency offices for B2G invoices |

## Malaysia

| | |
| - | - |
| **Consolidated e-invoice** | Monthly aggregate document permitted for transaction types where an individual e-invoice is not required |
| **IRBM** | Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri, LHDN), the Malaysian tax authority |
| **MyInvois** | IRBM's portal and API that validates every e-invoice and returns a unique identifier and a QR code |
| **Self-billed e-invoice** | Document the buyer issues in place of the supplier, used for imports and for purchases from suppliers outside the mandate |
| **TIN** | Tax Identification Number, the Malaysian taxpayer identifier |

## Mexico

| | |
| - | - |
| **Cancelación** | Mexico's cancellation flow, which requires a reason code and, in most cases, the buyer's acceptance |
| **Carta Porte** | Complement attached to a CFDI to document the transport of goods |
| **CFDI** | Comprobante Fiscal Digital por Internet, Mexico's standardized electronic invoicing format, currently at version 4.0 |
| **CIF** | Constancia de Situación Fiscal, the tax status certificate that provides a party's exact registered name, tax regime and postal code |
| **Complemento** | Additional structured section attached to a CFDI for a specific scenario, such as Carta Porte or a payment receipt |
| **Complemento de Pago** | Payment receipt complement (REP) issued when an invoice is settled later or in instalments |
| **CSD** | Certificado de Sello Digital, digital seal certificate required for Mexican CFDI invoices (see [CFDI supplier registration guide](/guides/mx-sat-supplier)) |
| **e.firma** | The taxpayer's advanced electronic signature certificate, used to authenticate to SAT services and to obtain a CSD |
| **Folio fiscal** | The UUID assigned to a CFDI when it is stamped, and the identifier used to verify or cancel it |
| **PAC** | Proveedor Autorizado de Certificación, Authorized Certification Provider required to validate and certify Mexican CFDI invoices |
| **Régimen fiscal** | The tax regime code that must be declared for both the issuer and the receiver of a CFDI |
| **RFC** | Registro Federal de Contribuyentes, Mexican tax identification number |
| **SAT** | Servicio de Administración Tributaria, Mexico's tax authority managing the CFDI system (see [SAT Mexico](/apps/sat-mexico)) |
| **Timbre fiscal digital** | The digital stamp a PAC adds to a CFDI to certify it, completing the clearance step |

## Norway

| | |
| - | - |
| **Bokføringsloven** | The Norwegian Bookkeeping Act, which sets invoice content and retention requirements |
| **DFØ** | Direktoratet for forvaltning og økonomistyring, Norway's Peppol Authority |
| **EHF** | Elektronisk HandelsFormat, Norway's national invoice standard; EHF 3.0 is a rebranding of Peppol BIS Billing 3.0 rather than a separate format |
| **ELMA** | Norway's national Peppol SMP registry of invoice recipients |
| **Merverdiavgiftsloven** | The Norwegian VAT Act |
| **mva-meldingen** | Norway's VAT return, modernized in 2022 and aligned with the SAF-T standard tax codes |
| **SAF-T Financial** | Norway's mandatory accounting export, required on demand from enterprises with a bookkeeping obligation |
| **Skatteetaten** | The Norwegian Tax Administration, which prepared the proposed B2B e-invoicing mandate |
| **VOEC** | VAT On E-Commerce, the simplified registration scheme for foreign sellers of low-value goods to Norwegian consumers |

## Peru

| | |
| - | - |
| **CDR** | Constancia de Recepción, the acceptance response returned by SUNAT or an OSE for a submitted document |
| **CPE** | Comprobante de Pago Electrónico, the umbrella term for Peru's electronic payment vouchers, including facturas, boletas and credit and debit notes |
| **OSE** | Operador de Servicios Electrónicos, a private operator authorized to validate electronic documents on SUNAT's behalf |
| **RUC** | Registro Único de Contribuyentes, the Peruvian taxpayer identification number |
| **SEE** | Sistema de Emisión Electrónica, the framework of channels through which a taxpayer may issue electronic documents |
| **SUNAT** | Superintendencia Nacional de Aduanas y de Administración Tributaria, the Peruvian tax and customs authority |

## Poland

| | |
| - | - |
| **FA(3)** | The current version of Poland's national invoice XML schema, used by KSeF 2.0 |
| **JPK** | Jednolity Plik Kontrolny, Poland's SAF-T implementation, including the JPK\_V7 return that combines the VAT declaration with its underlying records |
| **KSeF** | Krajowy System e-Faktur, Poland's mandatory clearance-based electronic invoicing system (see [Poland](/apps/poland)) |
| **KSeF certificate** | Certificate authenticating a company to KSeF: type 1 for API access from an ERP, type 2 for the QR codes printed on offline invoices |
| **KSeF number** | The identifier KSeF assigns to an invoice once it clears — the moment the invoice is considered legally issued |
| **NIP** | Numer Identyfikacji Podatkowej, the Polish tax identification number |
| **offline24** | KSeF procedure allowing an invoice to be issued immediately and uploaded by the end of the next business day |
| **PEF** | Platforma Elektronicznego Fakturowania, Poland's B2G invoicing platform, synchronized with KSeF |
| **Token** | Authorization credential used to grant a system access to the KSeF API |
| **UPO** | Urzędowe Poświadczenie Odbioru, the official confirmation of receipt returned when KSeF accepts a document |

## Portugal

| | |
| - | - |
| **AT** | Autoridade Tributária, the Portuguese Tax Authority (see [AT Portugal](/apps/at-portugal)) |
| **ATCUD** | Unique document code printed on each invoice, built from the AT validation code for the document series and the sequential number within it |
| **Certified software** | Invoicing software approved by the AT and identified by its certificate number, which every issuer above the legal thresholds must use |
| **Fatura simplificada** | Portugal's simplified invoice, permitted below the legal value thresholds |
| **NIF** | Número de Identificação Fiscal, the Portuguese tax identification number |
| **SAF-T (PT)** | The Portuguese SAF-T variant, used both for periodic invoicing data and for the annual accounting file |
| **Series registration** | Obligation to register each document series with the AT in advance and receive the validation code that feeds the ATCUD (see [series registration](/api-ref/apps/at-pt/series-register)) |

## Romania

| | |
| - | - |
| **ANAF** | Agenția Națională de Administrare Fiscală, the Romanian tax authority |
| **CIUS-RO** | The Romanian EN 16931 profile that domestic invoices must follow |
| **RO e-Factura** | Romania's clearance platform, through which invoices are submitted, sealed by the Ministry of Finance and made available to the buyer |
| **RO e-Transport** | System for declaring movements of goods and obtaining the UIT code that must accompany them |
| **RO e-TVA** | The pre-filled VAT return ANAF compiles from e-Factura and other reported data |
| **SPV** | Spațiul Privat Virtual, the taxpayer portal used to access ANAF's services |

## Saudi Arabia

| | |
| - | - |
| **CSID** | Cryptographic Stamp Identifier, the ZATCA-issued credential a solution uses to stamp invoices, obtained first as a compliance CSID and then as a production CSID |
| **EGS** | E-invoice Generation Solution, the compliant unit that generates, stamps and submits invoices to Fatoora |
| **Fatoora** | ZATCA's e-invoicing platform, which clears standard tax invoices in real time and receives simplified tax invoices within 24 hours (see [Saudi Arabia](/apps/saudi-arabia)) |
| **ICV** | Invoice Counter Value, the monotonically increasing counter each invoice must carry |
| **KSA extensions** | ZATCA's extensions to UBL 2.1 that carry the Saudi-specific fields and the cryptographic stamp |
| **PIH** | Previous Invoice Hash, the hash of the preceding invoice that chains the sequence together |
| **Simplified tax invoice** | The B2C document, issued and delivered at the point of sale and reported to ZATCA within 24 hours (see [clearance and reporting guide](/guides/sa-zatca-clearance-reporting)) |
| **Standard tax invoice** | The B2B and B2G document, which ZATCA must clear and stamp before it can be shared with the buyer |
| **Waves** | The phased rollout groups by which ZATCA brings taxpayers into the integration phase, based on revenue thresholds |
| **ZATCA** | Zakat, Tax and Customs Authority, the Saudi tax authority operating Fatoora |

## Singapore

| | |
| - | - |
| **GST F5** | The periodic aggregate GST return all GST-registered businesses file through IRAS's myTax Portal |
| **IAF** | IRAS Audit File, the accounting data export IRAS may require for an audit |
| **IMDA** | Infocomm Media Development Authority, which governs the InvoiceNow network and accredits its access points |
| **InvoiceNow** | Singapore's nationwide Peppol-based e-invoicing network, extended into a five-corner model where IRAS receives a copy of each covered transaction |
| **IRAS** | Inland Revenue Authority of Singapore, responsible for GST enforcement and the e-reporting requirement |
| **IRSP** | InvoiceNow-Ready Solution Provider, a solution pre-certified as able to connect to the network |
| **PINT-SG** | Singapore's PINT profile, progressively replacing Singapore BIS Billing 3.0 |
| **UEN** | Unique Entity Number, the Singapore business identifier used on the network and for GST |

## Spain

| | |
| - | - |
| **AEAT** | Agencia Estatal de Administración Tributaria, the Spanish Tax Agency |
| **FACe** | Spanish centralized government platform for submitting B2G invoices in Facturae format |
| **FACeB2B** | The platform for exchanging Facturae invoices between private businesses, notably in subcontracting chains |
| **Facturae** | Spain's national XML invoice format, used for B2G invoicing and central to the upcoming B2B mandate (see [Facturae Spain](/apps/facturae-spain)) |
| **Ley Antifraude** | Law 11/2021, the anti-fraud law that introduced the requirements behind VERI\*FACTU |
| **Ley Crea y Crece** | Law 18/2022, which establishes Spain's upcoming mandatory B2B electronic invoicing |
| **LROE** | Libro Registro de Operaciones Económicas, the ledger that accompanies TicketBAI in Bizkaia |
| **NaTicket** | Upcoming electronic invoicing system for Navarra, Spain, based on TicketBAI and VERI\*FACTU |
| **NIF** | Número de Identificación Fiscal, the Spanish tax identification number, taking the form of a DNI for residents and a NIE for foreign individuals |
| **RD 1007/2023** | The royal decree approving the regulation that sets the requirements for invoicing systems under VERI\*FACTU |
| **Registro de facturación** | The billing record a compliant system generates for each invoice — an issuance record or a cancellation record — chained by hash and optionally sent to the AEAT |
| **SIF** | Sistema Informático de Facturación, the invoicing system subject to the VERI\*FACTU requirements, backed by a responsible declaration from its producer |
| **SII** | Suministro Inmediato de Información, Spain's near-real-time VAT reporting system for large companies |
| **Solución Pública de Facturación Electrónica** | The public e-invoicing solution that will act as the repository for invoices under the B2B mandate |
| **TBAI** | TicketBAI identifier, unique code assigned to each invoice in the Basque Country's TicketBAI system |
| **TicketBAI** | Electronic invoicing and anti-fraud system used in the Basque Country (Álava, Bizkaia, Gipuzkoa), Spain |
| **VERI\*FACTU** | Spain's e-reporting and fiscalization system requiring digitally signed invoices with QR codes for B2C, B2B, and B2G transactions (see [VERI\*FACTU Spain](/apps/verifactu-spain)) |

## United Arab Emirates

| | |
| - | - |
| **ASP** | Accredited Service Provider, the only channel through which UAE invoices may be exchanged and reported |
| **FTA** | Federal Tax Authority, responsible for VAT administration in the UAE |
| **PINT AE** | The UAE's Peppol PINT profile and data dictionary for electronic invoices |
| **TRN** | Tax Registration Number, the UAE taxpayer identifier |


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