e-Invoicing Glossary

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.

Annuaire de la facturation electronique(French e-invoicing directory)

The central directory of the French e-invoicing reform, which records the electronic invoicing address of each business so that invoices can be routed to it. It is run by the public invoicing portal and can be consulted by a person, one company at a time. Accredited platforms are required to keep their customers' entries aligned with it.

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.

Plateforme Agreee(approved platform, PA)

A service provider approved by the French tax authority to send and receive electronic invoices on behalf of businesses under the French reform. Every business must use one, and it is the platform rather than the business that publishes the customer's electronic invoicing address and keeps it aligned with the official directory.

SIREN(Systeme d'Identification du Repertoire des ENtreprises)

The nine-digit number that identifies a French company. It is issued by INSEE when the business is registered and does not change. Under the French e-invoicing reform it is also the basis of the company's electronic invoicing address, which is why an invoice sent to a French customer is addressed to a SIREN rather than to an email address.

SIRET(Systeme d'Identification du Repertoire des ETablissements)

The fourteen-digit number that identifies one establishment of a French company: the nine digits of the SIREN followed by a five-digit code for the site. A business with several locations has one SIREN and several SIRETs, and may publish a separate electronic invoicing address for an establishment so that invoices reach the right site.

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.