Part of the glossary (93 of 502 entries). Sections: Accounting frameworks and financial reporting (87) · ERP, tax, electronic invoicing and technology (93) · European country terms (174) · Country terms outside Europe (148). A–Z index of all terms.
Contents: ERP and finance terminology · Tax and business scope · Electronic invoice and audit-file frameworks · Software, data and file formats · Geographic, institutional and research shorthand · Source and scope notes
A A1 and PD A1AIAPAPI and UIARASP
B B2B, B2C and B2GBISBO, UBO, AML and CFTBT, BG and BR
C CBAMCE markingCII and UN/CEFACTCITCIUS and NLCIUSCoACountry codesCRMCTC, PTC and DRRCurrency codes and amount labels
D DRC
E E-invoicing and e-reportingEDIEDSEEA and EFTAEFMEHFEMEAEN 16931EORIERPEU and EU27EX numberEY
F Factur-X and ZUGFeRDFECFeRD and FNFE-MPEFP, FPS and release identifiersFX
G G20GAGDPR, DPO and DPIAGL and G/LGPSRGS1, GLN and GTIN
H HANAHRHTTP and HTTPS
I ICS2 and ENSID and URLIFRS digital taxonomiesIFSIMF, WEO and GDPISOISVIT, RFP, UAT and SLAIVA and TVA
J JSON
O OECDOIOUBLOPECOSS and IOSS
P P&LPA, PDP and PPFPAYEPDF and PDF/APEPeppol and OpenPeppolPINT and PINT-AEPNG and SVGPOSPPWR
Q QR
R REST
S SaaSSAF-TSAPSDKSLD and SLSME, SMB and ETISMP and SMLSQL
T TIN and VATINTLS
U UBL
V VAT and GSTViDAVIES
W W1
X XBRL and iXBRLXML and XSDXRechnung
Z ZIP
Enterprise resource planning. Integrated business software covering processes such as finance, purchasing, inventory and operations. ERP is a software category. IFRS and US GAAP are accounting frameworks that an implementation may need to support. SAP, ERP meaning
Accounts payable in finance: supplier liabilities and the process for handling bills and payments. Access point in Peppol: the technical service that sends and receives network documents. Identify the domain before interpreting an "AP integration" claim. Oracle, financial account types, OpenPeppol, access-point role
Accounts receivable. Customer amounts owed to the business and the processes for invoicing, collections and allocation of receipts. An AR e-invoice connector concerns sales-side documents; it does not by itself establish AP receiving. AR is also Argentina's country code when used as a geographic identifier. Oracle, financial categories
General ledger. The central accounting record organized by accounts, fed by journals and often by subsidiary ledgers such as AP and AR. A tax report, audit export or group consolidation uses selected ledger data and mappings; it is a separate output. Oracle, general-ledger terminology
Chart of accounts. The structured account list used to classify postings. A statutory CoA and a group's reporting structure can differ, requiring an approved mapping. France's PCG and Spain's PGC are broader accounting frameworks, not merely arbitrary account-number lists. Oracle, accounting terminology
Profit and loss. Common shorthand for an income statement or the accounts measuring income and expenses. Exact statement names and presentation depend on the accounting framework. IFRS Foundation, IAS 1
Foreign exchange. Currency conversion and exchange-rate effects. Transaction currency, functional currency and presentation currency are related but distinct accounting concepts. IAS 21 is the IFRS standard concerned with foreign-exchange effects. IFRS Foundation, IAS 21
Customer relationship management. Software and processes for customer interactions, sales and service. A CRM may originate customer or billing data, but its existence does not establish a complete accounting ledger or compliant tax submission. Oracle, CRM-related record terminology
Human resources. The business function responsible for people administration. Payroll is connected to HR but adds pay calculations, deductions and reporting. A product's HR functionality does not establish local payroll reporting. SAP, ERP business areas
Point of sale. The retail transaction system or selling location. POS receipts, tax invoices and consolidated invoices can be separate document types and processes. Odoo 19, POS and Malaysia invoice workflows
Systems, Applications, and Products in Data Processing in SAP's current English explanation. Its 1972 name was Systemanalyse und Programmentwicklung, or System Analysis and Program Development. The initials are a company/product-family name, not an accounting framework. Business One and S/4HANA require separate capability evidence. SAP, name and history
Industrial and Financial Systems. The historical corporate name behind IFS, an enterprise-software vendor. IFS Cloud is a product name; it does not designate IFRS Accounting Standards. IFS, corporate group identity
Document and Reporting Compliance. SAP's solution family for particular electronic-document and statutory-reporting processes. Read the country, source system, edition and scenario in the relevant matrix. A generic DRC reference is not proof of every local obligation. SAP, DRC compliance tasks
Electronic Document Service. SAP Business One infrastructure that manages and communicates electronic documents and reporting information. Its use depends on localization and connectors. EDS and EFM perform different jobs. SAP, EDS
Electronic File Manager. SAP Business One's format-definition add-on for designing mappings between input and output files. It is a mapping tool, rather than an authority approval or universal tax connector. SAP, EFM overview
System Landscape Directory and Service Layer. SAP Business One infrastructure used by EDS for system registration, data access and status updates. These are components in a product architecture, rather than invoice formats. SAP, EDS dependencies
SAP HANA is a database-platform product name. The label "Business One for HANA" identifies a product variant. Avoid treating an informal expansion of the name as a capability statement; SQL/HANA support must be checked for the specific feature. SAP, Business One for HANA administration context
Feature package and feature package stack, used in SAP release terminology. FP2502 is a particular package identifier, not a separate legal scheme. Labels such as 26R1, 26R2, R2 and 2608 likewise identify vendor release contexts. Preserve the full product/version combination when recording evidence. SAP, Business One versioned documentation
Microsoft's worldwide/base Business Central application version label. Country-localized applications and partner extensions add specific functionality. W1 is a product-context marker, not evidence that every country requirement is supported. Microsoft, W1 application context
Independent software vendor. A separate publisher that supplies an app or integration around a platform. An ISV route should identify the publisher, product and support arrangement. Unit4, integrations catalog
Software as a service. Software supplied as an operated cloud service. SaaS describes delivery, not the applicable accounting framework or country's tax coverage. SAP, ERP delivery terminology
General availability. A software-release status indicating normal availability under the vendor's stated terms. Distinguish it from preview, early-adopter and roadmap status. None of these labels alone proves that a customer's exact configuration was tested. Microsoft, release-plan terminology
Business-to-business, business-to-consumer and business-to-government. These classify transaction parties. E-invoice obligations can differ between them, and between domestic and cross-border transactions. A B2B mandate does not automatically establish the B2C or B2G rule. European Commission, e-invoicing overview
Value-added tax and goods and services tax. Names used for broad consumption-tax systems; national rules determine calculation, recovery, registration and returns. GST is not a single global scheme or universal rate. Malaysia's SST requires its own definition and should not be silently treated as VAT. OECD, Consumption Tax Trends
Corporate income tax. Tax on corporate income or profits under a jurisdiction's rules. Its base and return are distinct from VAT/GST and from the profit reported under an accounting framework. European Commission, business-tax context
Tax identification number and VAT identification number. Identifiers used for different tax purposes; the relationship varies by country. Company registration, employer and customs identifiers can be separate again. European Commission, identifier categories
Permanent establishment in international tax. A taxable business presence under the relevant domestic rule and treaty. Its existence needs a factual assessment. A branch registration, VAT fixed establishment and accounting consolidation decision are different questions. PE can also be Peru's country code in geographic data. OECD, model tax convention
Beneficial owner, ultimate beneficial owner, anti-money laundering, and countering the financing of terrorism. Ownership/control terminology and financial-crime controls. FATF's beneficial-owner concept concerns the natural person ultimately owning or controlling an arrangement; national registration and reporting duties require their own rules. FATF glossary
Pay as you earn. Tax collection through deductions from employment pay in several jurisdictions. The abbreviation describes a mechanism; registration, rates, deadlines and forms remain national. South Africa EMP201, UK RTI and Kenya PAYE processes are not interchangeable. KRA, PAYE
Small and medium-sized enterprise; small and midsize business; and, in France, entreprise de taille intermédiaire, an intermediate-sized enterprise. SME/SMB are size labels whose thresholds depend on the rule. ETI also means South Africa's Employment Tax Incentive, covered separately. DGFiP, size-based reform phases
One Stop Shop and Import One Stop Shop. EU VAT simplification schemes for specified consumer transactions. Union OSS, non-Union OSS and IOSS have different scopes. They are tax administration schemes, rather than accounting standards or invoice transport networks. Your Europe, OSS schemes
The identification number associated with the EU cross-border SME VAT exemption scheme. The EX scheme is distinct from OSS and ordinary VAT registration. Eligibility and reporting conditions still apply. Your Europe, SME VAT exemptions
VAT Information Exchange System. The EU facility used to check VAT-number information for cross-border purposes. It is a validation service, not an accounting framework or permission to make every transaction tax-free. European Commission, VIES
Economic Operators Registration and Identification number. An EU customs identifier. It is related to import, export and transit administration and remains distinct from a VAT number or company registration. European Commission, EORI
Import Control System 2 and entry summary declaration. ICS2 is the EU advance cargo-information system; ENS is the safety/security declaration used in that process. These are customs controls, rather than tax invoices or annual accounts. European Commission, ICS2
Carbon Border Adjustment Mechanism. The EU mechanism addressing embedded emissions in specified imported goods. It belongs to customs/carbon compliance and can require product and supplier data beyond the finance ledger. European Commission, CBAM
General Product Safety Regulation. EU product-safety legislation relevant to its covered consumer products and economic operators. It concerns product compliance and market responsibility, rather than recognition of revenue under IFRS or US GAAP. European Commission, GPSR factsheet
Packaging and Packaging Waste Regulation. EU packaging legislation with phased obligations. ERP implications can include product, packaging and producer-responsibility data. A glossary definition does not establish which phase applies to a particular business. European Commission, packaging rules
General Data Protection Regulation, data protection officer, and data protection impact assessment. GDPR is the legal framework; a DPO is a governance role; a DPIA assesses risks from relevant processing. They are distinct concepts. National privacy regimes outside the EU have their own definitions and scope. Your Europe, GDPR
Portable Document A1. Evidence of applicable social-security legislation in relevant European cross-border work situations. It is separate from a posted-worker notification or work permit. A1 is a form designation, not an initialism to expand letter by letter. Your Europe, social-security coordination
Electronic invoicing is invoice creation/exchange in the required electronic form. E-reporting is the transmission of specified transaction or payment data to an authority. France, for example, distinguishes those processes. A country can require both without treating them as the same document flow. DGFiP, reform obligations
Continuous transaction controls, periodic transaction controls, and digital reporting requirements. Terms used to classify digital tax-data obligations by timing and design. DRR is the broader reporting category; continuous and periodic mechanisms differ. The national legal instrument determines the actual duty. European Commission, ViDA study definitions
VAT in the Digital Age. The EU VAT reform package. It relates to digital reporting and other VAT changes; it is neither an accounting framework nor a single universal domestic e-invoicing deadline. European Commission, ViDA
Standard Audit File for Tax. An OECD-designed approach to standardized accounting/tax data extraction. The first version was published in 2005 and an update in 2010. Countries implement their own variants and submission triggers. A national SAF-T file is not interchangeable with every other audit export or VAT return. OECD, SAF-T origins
Fichier des écritures comptables, or accounting entries file. France's standardized accounting export for relevant tax-audit procedures. It is often grouped with audit files for comparison, but should retain its French legal identity rather than being renamed a periodic OECD SAF-T return. DGFiP, computerized accounting and FEC
Peppol originated as Pan-European Public Procurement Online, an EU-funded pilot launched in 2008. OpenPeppol took over its services and responsibilities in 2012. Today Peppol is the network/specification framework; OpenPeppol is the governing association. The framework extends beyond the original European procurement setting. OpenPeppol, history
Business Interoperability Specification. A Peppol specification describing a business-document process. BIS Billing 3 specifies invoice/credit-note requirements and is an EN16931 CIUS. It is distinct from the transport connection used to deliver a document. OpenPeppol, BIS Billing
Service Metadata Publisher and Service Metadata Locator. Discovery components in Peppol. The locator helps find the publisher; metadata describes a participant's supported document capabilities and endpoints. These are infrastructure roles, rather than invoice content standards.
In France, plateforme agréée is an approved platform; PDP is the older plateforme de dématérialisation partenaire terminology. PPF means portail public de facturation. Treat their roles using current DGFiP guidance; older designs can describe a different PPF service scope. PA can also mean Peppol Authority, a governance role outside that French naming context. DGFiP, platform roles, OpenPeppol, authority and provider roles
Accredited Service Provider in the UAE e-invoicing context. The provider's accreditation is separate from a generic ERP connector or Peppol membership. ASP also identifies Moldova's Agenția Servicii Publice in country-registration material; that is a different institution. UAE Ministry of Finance, e-invoicing framework
Peppol International and its UAE billing specialization. PINT supplies an international model from which jurisdiction-specific invoice specifications can be built. PINT-AE applies that method to the UAE specification. Use the relevant specialization and release, rather than assuming every PINT implementation has identical national rules. OpenPeppol, PINT, OpenPeppol, PINT-AE
European standard for electronic invoicing. Its core semantic model defines invoice information and business rules. The syntax bindings express that information in specified UBL and CII versions. It is an invoice standard, not an IFRS-style accounting framework or delivery network. European Commission, semantic model and syntax
Core Invoice Usage Specification, and the Netherlands' CIUS. A CIUS specializes or restricts use of the EN16931 core within the standard's conformance rules. It is different from an unrestricted extension. The national prefix identifies the usage context. European Commission, CIUS and extensions, Odoo, supported e-invoice specifications
Universal Business Language. OASIS's XML business-document standard, covering invoices and other commercial documents. UBL 2.1 is one syntax used by EN16931 bindings and Peppol Billing. The prescribed syntax version can differ from the newest UBL release. OASIS, UBL 2.1
Cross Industry Invoice and the United Nations Centre for Trade Facilitation and Electronic Business. UN/CEFACT develops the CII standard within its trade-data work. CII is another invoice syntax used with EN16931. It is not a network or a tax authority. UNECE, CII executive guide
Related Franco-German hybrid-invoice format names. ZUGFeRD expands to Zentraler User Guide des Forums elektronische Rechnung Deutschland. The joint work combines a readable PDF with structured CII XML. The forums announced a common Factur-X approach in 2017. Profile and release determine the precise content and conformance. FNFE-MPE, joint-format origins, FNFE-MPE, current joint-format material
Forum elektronische Rechnung Deutschland and Forum National de la Facture Électronique et des Marchés Publics Électroniques. The German and French forums behind the joint Factur-X/ZUGFeRD format. They are standard-development communities, rather than the national tax authorities. FNFE-MPE, joint publication
Business term, business group and business rule in invoice specifications. BT-27, for example, identifies seller name in EN16931 mappings. A BG groups related information; a BR expresses a validation constraint. A label such as BR-49 is a rule identifier, not another standard. European Commission, business terms, Peppol, BR-49
Electronic data interchange. Structured exchange of business data between systems. EDI is the broad practice; particular document standards and transport protocols implement it. Peppol is one governed exchange framework, while an API is an interface method. GS1, EDI implementation
GS1 is the standards organization/system name. Global Location Number identifies parties or locations; Global Trade Item Number identifies products or services. They belong to the same identification family but identify different things. A GLN is not automatically a VAT number. GS1, identification keys
Artificial intelligence in product descriptions. In GS1 barcode specifications, AI instead means application identifier, the prefix indicating the meaning of following data. Read the domain before interpreting the abbreviation. GS1, application identifiers
Application programming interface and user interface. An API lets software interact with another system; a UI is the interface used by a person. An API's existence does not establish a ready-made ERP integration. Microsoft, API and UI distinction
Representational State Transfer. An architectural style for distributed systems, named in Roy Fielding's 2000 dissertation. "REST API" describes an interface design approach, not an invoice format or accounting rule. Fielding, dissertation
Hypertext Transfer Protocol, and HTTP used over a secured connection. These describe web communication. They do not decide the business meaning or legal validity of a transmitted invoice. IETF, HTTP semantics
Transport Layer Security. A protocol family protecting network communication against eavesdropping and tampering. Transport protection differs from signing an invoice or retaining its legal original. IETF, TLS specification
Extensible Markup Language and XML Schema Definition Language. XML represents structured documents; an XSD constrains structure and types. Passing an XSD check does not establish that all business rules or tax treatment are correct. W3C, XML, W3C, XSD
JavaScript Object Notation. A language-independent text format for structured data, standardized through IETF RFC8259. An API can use JSON even when the required final invoice uses XML. Format conversion still needs the correct business mapping. IETF, JSON
Portable Document Format and its archival-conformance family. PDF represents a document for viewing; PDF/A adds preservation-oriented constraints. A visually readable PDF is not automatically a structured e-invoice. Factur-X uses a particular hybrid arrangement with embedded invoice data. ISO, PDF, ISO, PDF/A
Structured Query Language. A database language used to query and manipulate relational data. In a product comparison, "SQL version" can identify a database deployment variant. It does not describe the applicable financial-reporting framework. Oracle, SQL language reference
Software development kit. Documentation, tools and libraries for building against a platform. ETA's SDK, for example, documents Egypt's invoice and receipt interfaces. An SDK makes implementation possible; it does not prove a particular ERP has implemented it. ETA, SDK integration overview
Identifier, and Uniform Resource Locator. ID is ordinary shorthand for an identifying value. A URL locates a resource such as an API endpoint or source page. Neither label tells you which legal entity or identifier scheme a value represents. IETF, URI/URL terminology
Quick Response. A two-dimensional code developed by DENSO WAVE. In an invoice process it can encode or link to prescribed information. The legal meaning comes from the country's rule, rather than from the QR image itself. DENSO WAVE, QR history
Portable Network Graphics and Scalable Vector Graphics. PNG is a raster-image format; SVG describes vector graphics in XML. W3C, PNG, W3C, SVG
A file-archive format, commonly using compression to package multiple files. It is a format name, not a meaningful initials expansion to invent. PKWARE, ZIP format specification
European Union and shorthand for its 27 member states. EU membership differs from EEA participation, euro use, customs territory and VAT territory. Check the relevant legal area for the transaction. EU, countries
European Economic Area and European Free Trade Association. They are different arrangements. The EEA Agreement extends important single-market rules but does not include the EU customs union or direct and indirect taxation. EFTA, EEA explanation
Europe, Middle East and Africa. A commercial regional grouping, not one tax jurisdiction or accounting framework. A product's EMEA label requires country-level evidence before it can support a localization claim. Oracle, regional SuiteApp naming
Group of Twenty. The forum contains 19 national economies plus the European Union and African Union. It is not an exact GDP ranking.
International Monetary Fund, World Economic Outlook, and gross domestic product. IMF publishes the WEO database; GDP is an economic-output measure. A ranking must specify year, currency and current-price or purchasing-power basis. These are research/market-selection concepts, rather than company accounting standards. IMF, WEO dataset
Organisation for Economic Co-operation and Development. An intergovernmental organization producing guidance and international tax work, including SAF-T and transfer-pricing materials. OECD guidance does not become every country's law merely because it is published. OECD, SAF-T guidance
Organization of the Petroleum Exporting Countries. An intergovernmental organization relevant to oil-market context. It is not a tax authority or financial-reporting standard-setter. OPEC, organization
International Organization for Standardization. ISO is its universal short name, inspired by Greek isos, meaning equal; it is not an English initials expansion. ISO publishes standards including country, currency and document-format standards. ISO, name and role
ISO3166 codes identify countries and territories. Examples include FR for France, GB for the United Kingdom, NZ for New Zealand, PT for Portugal, RO for Romania, UA for Ukraine and US for the United States. UK is common prose shorthand; GB is the assigned ISO alpha-2 identifier. XI is a special Northern Ireland VAT/customs identifier context, rather than a sovereign-country count. ISO, country-code standard
ISO4217 supplies currency codes. EUR is euro; AED is UAE dirham; MYR is Malaysian ringgit; PHP is Philippine peso; PLN is Polish zloty. RM is common Malaysian ringgit notation and NIS is common shorthand for new Israeli shekel, whose ISO code is ILS. ISO, currency-code system, Bank of Israel, currency
Ernst & Young, the professional-services network brand behind some secondary sources cited on this site. A published EY tracker is a secondary summary of national rules, distinct from the tax authority's own legislation or guidance. EY, organization
Information technology; request for proposal; user acceptance testing; and service-level agreement. Common implementation and procurement shorthand. They describe project roles, purchasing documents, tests and contractual service measures. They are not tax forms or accounting frameworks. In this glossary they are editorial project terminology rather than jurisdiction-specific legal definitions.
Local names for value added tax. IVA means imposta sul valore aggiunto in Italy; TVA means taxe sur la valeur ajoutée in French. Other languages and jurisdictions also use these letter combinations. The shared abbreviation does not establish the same national rates, registration conditions or return. European Commission, VAT country information, EU Publications Office, French VAT terminology.
eXtensible Business Reporting Language and Inline XBRL. XBRL expresses tagged business-reporting facts in a machine-readable form. Inline XBRL embeds those tags in a human-readable document. These are reporting technologies, not recognition or measurement frameworks. A taxonomy defines the reporting concepts, while a filing authority specifies which taxonomy and filing rules apply. XBRL International, XBRL, Inline XBRL.
Structured representations of IFRS reporting concepts using XBRL. They connect accounting and sustainability disclosures to digital reporting without replacing the underlying standards. Taxonomy version, reporting period, local extensions and filing rules require separate configuration. IFRS Foundation, digital taxonomies architecture update.
Offentlig Information Online – Universal Business Language. Denmark's family of structured procurement documents, based on UBL. It supports processes beyond invoicing and is associated with Nemhandel. The name combines a Danish public-information initiative with the international document language. A 2026 transition-strategy consultation explains the naming history; it is not itself proof that a proposed migration has become mandatory. Danish Business Authority, document strategy consultation.
Elektronisk handelsformat, electronic trading format. Norway's specifications for electronic procurement documents and processes. EHF belongs to the procurement interoperability landscape alongside Peppol; identify the particular document and specification version rather than treating EHF as one invoice file. Norwegian public-procurement guidance, EHF.
Germany's structured electronic-invoice standard, including a national core invoice usage specification under EN 16931. Its name is a standard name rather than an abbreviation to expand. KoSIT publishes specifications; a business must separately establish the applicable recipient and transmission requirements.
The CE conformity marking identifies a manufacturer's declaration that a product meets the applicable EU requirements providing for that marking. Only covered product categories require it. It is not an EU authority's safety approval. Treat CE as the official marking name; an invented expansion adds no useful compliance meaning. European Commission, CE marking.
Definitions paraphrase source material. Numbered standards, message profiles and national schemes have their own versions and applicability. Historical names remain useful when reading older implementation documentation, but the relevant authority or issuer determines current status. Sources were checked through official pages or indexed official excerpts; inaccessible detailed text is not treated as a completed implementation review.
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