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e-Invoicing Glossary

Published 2026-04-20. Last updated 2026-04-20.

Short reference definitions for the regulatory frameworks, technical standards, and compliance models covered on e-Invoice.app. Click a term for the full definition and related entries.

Clearance model(Pre-authorisation e-invoicing model)
A compliance model where every invoice must be validated by the tax authority before or at the moment of issuance. The authority returns a unique identifier, such as an SDI code or Fatoora cryptographic stamp. Without clearance, the invoice has no legal or tax force. Used by Italy, Saudi Arabia, Turkey, Serbia, and most Latin American states.
CTC(Continuous Transaction Controls)
Category of tax compliance models where transaction data is validated or reported to the tax authority around the moment of invoice issuance. Includes both clearance (authority blocks the invoice until validated) and real-time reporting (authority receives data after issuance but without blocking the flow).
FatturaPA(Fattura della Pubblica Amministrazione)
Italy's national e-invoicing XML format, exchanged through the Sistema di Interscambio (SDI) operated by the Agenzia delle Entrate. Mandatory for both B2B and B2G since 2019. Maps to EN 16931 semantics and is the canonical example of the clearance model in Europe.
KSeF(Krajowy System e-Faktur)
Poland's national e-invoicing platform, operated by the Ministry of Finance. Centralised platform model. Mandatory from 1 February 2026 for taxpayers with 2024 turnover above PLN 200 million, extending to all VAT payers on 1 April 2026 and to micro-entrepreneurs on 1 January 2027.
PEPPOL(Pan-European Public Procurement Online)
A set of specifications and a decentralised network for exchanging electronic documents through accredited Access Points. Governed by OpenPeppol. Widely used across Europe, Asia Pacific, and the Middle East for B2B and B2G e-invoicing.
PINT AE(Peppol International Invoice specification for the United Arab Emirates)
The UAE national e-invoicing format, based on UBL 2.1, transmitted via the Peppol network through an accredited Accredited Service Provider. Mandatory rollout begins with a pilot on 1 July 2026 and phases in through 2027.
ViDA(VAT in the Digital Age)
An EU reform adopted as Council Directive (EU) 2025/516 on 11 March 2025. Introduces mandatory structured e-invoicing for intra-EU B2B supplies, real-time digital reporting, platform economy VAT rules, and single VAT registration. Rolls out in waves through 2028, 2030, and 2035.
ZATCA(Zakat, Tax and Customs Authority (Saudi Arabia))
The Saudi tax authority that runs the Fatoora e-invoicing platform. Operates a two-phase model: generation since December 2021, and wave-based integration with real-time clearance since January 2023. Invoices use UBL 2.1 XML with a cryptographic stamp.