Glossary

The section of the German VAT Act (Umsatzsteuergesetz) that governs invoices, including mandatory invoice content and, since the Wachstumschancengesetz, the E-Rechnung definition and the B2B duty to issue one.

The Peppol connection point through which invoices are exchanged

An Application Programming Interface (API) is a defined way for one software application to request information or actions from another application.

The mandatory issuance of standard tax invoices between VAT-registered businesses as UBL 2.1 XML under ZATCA's clearance model.

Business-to-Business (B2B) e-Invoicing refers to an invoice transaction between a supplier and a business customer. The supplier prepares and submits the e-Invoice through MyInvois, and the validated information can be shared with the buyer for its records.

The core of the Fawtara mandate: invoices between VAT-registered businesses issued as PINT OM XML, exchanged through each party's Accredited Service Provider over Peppol, with a Tax Data Document reported to the OTA in real time.

Business-to-Consumer (B2C) e-Invoicing covers sales from a business to an individual consumer. Depending on the rules, the seller may issue an individual e-Invoice or include the sale in a permitted consolidated e-Invoice.

The treatment of sales to consumers, who are not on the Fawtara network.

The treatment of simplified tax invoices issued to consumers under Phase 2.

Invoicing government entities under ZATCA's rules.

Business-to-Government (B2G) e-Invoicing covers supplies made by a business to a government department, agency, or entity. The supplier must capture the required government-buyer and transaction details and submit the e-Invoice through the applicable process.

Invoicing government entities under Fawtara.

The Buyer TIN is the tax identification number of the customer or purchaser recorded in the e-Invoice. It helps IRBM identify the buyer associated with the transaction.

The French government's platform for invoicing the public sector, mandatory for all suppliers to public entities since 2020 and still the B2G channel after the 2026 B2B e-invoicing reform.

A classification code identifies the category of goods or services supplied in an e-Invoice. Businesses select the appropriate code from the MyInvois code list to describe the transaction consistently.

An e-invoicing architecture where invoices must be submitted to (and approved by) the tax authority before they can be sent to the buyer. KSA Phase 2 and India's IRP follow this model.

ZATCA must validate and stamp B2B invoices before they are legally valid

A consolidated e-Invoice combines multiple eligible transactions into one e-Invoice submitted to IRBM. It is commonly used for qualifying B2C transactions where consumers do not request individual e-Invoices.

An umbrella term for tax-authority systems that monitor invoices in (near) real time — including clearance, real-time reporting, and SAF-T-style periodic feeds.

The only instruments for adjusting an issued e-invoice.

A credit note e-Invoice records a reduction in the value of a previously invoiced transaction, such as a price reduction or qualifying adjustment. It documents the decrease and should refer to the original transaction as required.

Cross-border e-Invoicing covers transactions between a Malaysian business and a foreign supplier or customer. The required treatment depends on whether the transaction involves imported goods, imported services, exports, or another arrangement.

ZATCA-issued digital stamp applied during clearance to authenticate B2B invoices

UAE's unique 5-corner e-invoicing architecture adding a central platform to Peppol's 4-corner model

A debit note e-Invoice records an additional amount or increase relating to a previously invoiced transaction. It explains why the amount due has increased after the original invoice was issued.

OTA decision making e-invoicing binding and setting the commencement dates

A fenced free zone listed in Cabinet Decision No. 59 of 2017 (such as JAFZA or KIZAD) that is treated as outside the UAE for VAT on goods, subject to customs control and the zone’s conditions.

The Direction Générale des Finances Publiques, France's public finance directorate, which administers taxes and runs the e-invoicing reform, including registering Plateformes Agréées and receiving e-invoicing and e-reporting data.

E-commerce e-Invoicing applies to sales through online marketplaces, shopping platforms, apps, and other digital channels. Responsibility for issuing the e-Invoice depends on the arrangement between the seller, platform, and buyer, as well as IRBM rules.

Cancellation is a supplier’s request through MyInvois to cancel a validated e-Invoice. The request must normally be submitted within 72 hours of validation and include the required reason code and description. Cancellation is not automatic: IRBM confirms or denies the request.

The exemption threshold helps determine whether a taxpayer may be exempt from issuing e-Invoices. It increased from RM150,000 to RM500,000, then RM1 million, and finally RM3 million effective 1 September 2026.

The implementation timeline sets out the original dates when taxpayer groups had to begin e-Invoicing, based on annual turnover or revenue. The rollout began on 1 August 2024 and continued through 2025 and 1 January 2026.

Mandatory fields are the data elements required for a particular e-Invoice type. They may include supplier and buyer details, invoice number and date, item descriptions, quantities, prices, tax information, and totals.

E-Invoice record-keeping means retaining validated invoice data and supporting documents that explain the transaction. Records may include the invoice representation, UUID, validation response, adjustment notes, payment records, and source documents.

Rejection is a buyer’s request through MyInvois to reject a validated e-Invoice. It must normally be submitted within 72 hours of validation and include the required reason. The supplier should monitor the rejection and take the appropriate action.

An e-Invoice status shows the current stage or outcome of a document in MyInvois. It helps users identify whether an invoice has been submitted, validated, rejected or found invalid, or cancelled.

E-Invoice validation is the automated checking process performed by MyInvois when invoice data is submitted. The system checks the structure, required fields, formats, and applicable rules.

Saudi Arabia's national e-invoicing programme — Arabic: فاتورة — meaning invoice

E-Invoicing is the process of creating invoice data in a structured digital format and submitting it to the Inland Revenue Board of Malaysia (IRBM/LHDN) for validation. It is more than emailing a PDF.

Oman's national e-invoicing programme, Peppol-based, phased from 2026

UAE's national e-invoicing programme — DCTCE model framework and mandate timeline

The legal term under §14 UStG for an invoice issued, transmitted and received in a structured electronic format conforming to EN 16931; a PDF without machine-readable XML does not qualify.

An Enterprise Resource Planning (ERP) system manages business activities such as finance, sales, purchasing, inventory, and operations. An ERP can connect to MyInvois to map, submit, and track invoice data.

Connecting an ERP or billing system to an Accredited Service Provider's API so invoices leave as PINT OM XML and return with delivery and reporting status.

Connecting SAP, Oracle, Dynamics or any billing system to ZATCA's Fatoora APIs so invoices are generated, signed, submitted and archived without manual steps.

France's mandatory electronic invoicing regime for domestic B2B transactions between VAT-registered businesses, in force since 1 September 2026, under which invoices are exchanged in a structured format through a state-registered Plateforme Agréée.

The 1 September 2026 go-live milestone of France's e-invoicing reform, from which every VAT-registered business must be able to receive electronic invoices and large enterprises and ETIs must issue them.

Saudi Arabia's national e-invoicing platform, operated by ZATCA, through which all B2B and B2C electronic invoices must be issued or cleared.

ZATCA's official e-invoicing portal for onboarding simulation testing and compliance

KSA e-invoice format based on UBL 2.1 XML — mandatory structured format for ZATCA

The OTA's e-invoicing system, Arabic for invoice, what the mandate is called

OTA platform for ASP registration, accreditation and rollout information

OTA tool to confirm which rollout phase a taxpayer falls into via VATIN

The Forum elektronische Rechnung Deutschland, Germany's national e-invoicing forum, which develops the ZUGFeRD standard and coordinates with France on Factur-X but has no regulatory authority.

Supplier, supplier ASP, buyer ASP, buyer and OTA in one exchange flow

The architecture of France's e-invoicing reform, in which invoices flow between the supplier's and buyer's Plateformes Agréées while invoice data and statuses branch off to the PPF for the DGFiP.

UAE government body responsible for VAT administration and e-invoicing oversight

UAE's online tax management platform for VAT registration returns and compliance

Operating across Gulf mandates that share a VAT framework but not an e-invoicing model: ZATCA clearance with cryptographic stamping in Saudi Arabia, Peppol five-corner exchange through an ASP in the UAE, Peppol with a centralised SMP and Tax Data Document in Oman, with Bahrain,…

A General TIN is a prescribed generic identifier used in certain cases when an ordinary Malaysian TIN is unavailable or not required, such as some transactions involving consumers or foreign parties.

A 15-character alphanumeric identifier assigned to every GST-registered taxpayer in India, used on all tax invoices and GST returns.

For applicable imports, the Malaysian purchaser issues a self-billed e-Invoice to record the purchase from the foreign supplier. It is generally due by the end of the second month after the month of customs clearance.

An individual e-Invoice is a separate e-Invoice issued for one specific transaction or buyer. It identifies the particular supplier, buyer, goods or services, amounts, and other required information for that transaction.

An interim relaxation is a temporary transition arrangement for eligible taxpayers. For the relevant band up to RM5 million, the current Specific Guideline provides relaxation until 31 December 2027.

A 64-character hash returned by India's Invoice Registration Portal that uniquely identifies a B2B invoice — without it, the invoice is not legally valid.

The Inland Revenue Board of Malaysia (IRBM) administers direct taxes and oversees Malaysia’s e-Invoicing framework. It publishes the guidelines, operates MyInvois, and provides technical specifications. The authority also uses the name HASiL in current communications.

The IRBM e-Invoice Guideline is the main policy document explaining how Malaysia’s e-Invoicing framework applies to taxpayers. It describes the scope of the mandate, implementation approach, taxpayer responsibilities, and general operating requirements.

The e-Invoice Specific Guideline explains how the framework applies to particular transaction types. It covers cases such as consolidated e-Invoices, self-billed e-Invoices, cross-border transactions, and e-commerce.

JSON is a lightweight text format for representing structured data as key-value pairs and lists. It is commonly used when software systems communicate through web APIs, including integrations with MyInvois.

The Koordinierungsstelle für IT-Standards, Germany's coordination office for IT standards run by Bremen, which maintains the XRechnung specification, its validation rules and the German Peppol Authority function.

The routing identifier that every invoice to a German public body must carry, issued by the public buyer and entered in the buyer reference field so the invoice reaches the right administrative unit.

LHDN is short for Lembaga Hasil Dalam Negeri Malaysia, the Malay name of the Inland Revenue Board of Malaysia (IRBM). Both names refer to the same tax authority, not two separate organisations.

The Malaysia e-Invoice mandate requires taxpayers within scope to issue e-Invoices under IRBM’s rules. The exemption threshold increased from RM150,000 to RM500,000, then RM1 million, and finally RM3 million effective 1 September 2026.

The Malaysia Standard Industrial Classification (MSIC) code identifies an entity’s economic activity. The relevant code may need to be included in supplier information submitted with an e-Invoice.

The MSIC code list is Malaysia’s official classification reference for economic activities. Each code represents an industry or business activity and may be required in taxpayer or supplier information for e-Invoicing.

Running ZATCA compliance alongside other mandates a business is subject to, each with a different model: clearance and cryptographic stamping in KSA, Peppol five-corner exchange through an ASP in the UAE, PINT OM and the Tax Data Document in Oman, EN 16931 formats in France and…

The Inland Revenue Board of Malaysia's national e-invoicing portal, through which taxpayers submit invoices for clearance before issuing them to buyers.

The MyInvois API allows business software to exchange e-Invoice information with the MyInvois System automatically. An accounting or ERP system can submit invoice data and receive validation responses without users entering each invoice in the portal.

The MyInvois Portal is IRBM’s web-based interface for taxpayers and authorised users to manage e-Invoice activities. Users can create and submit invoice data, review validation results, and manage document records.

MyInvois is the electronic system operated by IRBM to receive, validate, and manage e-Invoice data. A business can use the MyInvois Portal to work directly in the system or connect its own software through the supported APIs.

A software or service provider that helps businesses produce, convert or manage electronic invoices in France without DGFiP registration, and must therefore route invoices through a Plateforme Agréée.

The sanctions for failing to comply with Fawtara.

Pilot and phased waves by taxpayer size, through to government entities

The body running VAT administration and the Fawtara mandate

OTA taxpayer portal for VAT registration, filing and account access

The periodic declaration of output and input VAT a registered person submits to the OTA through the Tax Portal, quarterly for most taxpayers, with return and payment due within 30 days of the period end.

A payment mode code identifies how the buyer pays the supplier, such as by cash, bank transfer, or card. The code is selected from the official MyInvois list and included where required by the e-Invoice data fields.

A private platform registered by the DGFiP to issue, transmit and receive electronic invoices and forward invoice data to the administration; the status was renamed Plateforme Agréée (PA) by the 2025 finance law.

The DGFiP registration process, now called agrément de plateforme, that a provider completes to become a Plateforme Agréée, covering legal and financial standing, security controls and interoperability testing.

The requirement that any two Plateformes Agréées in France can exchange invoices and lifecycle statuses, based on shared formats, DGFiP protocol specifications, the annuaire central and mandatory testing.

Pan-European Public Procurement On-Line — an open, four-corner network for exchanging electronic invoices across borders, now adopted as the basis of mandates in the EU, Singapore, Australia, Malaysia, and others.

OTA's role as Peppol Authority governing Oman's national rules

UAE's adoption of Peppol network infrastructure as basis for its e-invoicing framework

UAE-specific Peppol International (PINT) invoice specification built on EN 16931

Oman's Peppol International invoice specification for Fawtara invoices

Spec for buyer-issued invoices, relevant to imports and reverse charge

An e-invoicing architecture where invoices are exchanged directly between buyer and seller and reviewed by the tax authority only retrospectively, typically through audits or periodic reporting.

The Portail Public de Facturation, France's state-operated e-invoicing platform, which hosts the central directory (annuaire) and collects e-invoicing and e-reporting data for the DGFiP but no longer exchanges invoices.

A 2D barcode embedded in tax invoices encoding key invoice metadata (seller, VAT number, totals, timestamp). Mandatory in KSA Phase 1 and on simplified UAE invoices.

TLV-encoded QR code mandatory on all KSA e-invoices containing key invoice data

A QR code on a validated e-Invoice helps the recipient access the document’s validation information. Scanning it opens the relevant validation link, which uses document identifiers to display the associated details.

A refund note e-Invoice documents a refund relating to an earlier transaction. It records the refund using the document type and process prescribed by IRBM. It is distinct from credit and debit notes, which record other types of transaction adjustments.

B2C invoices reported to ZATCA within 24 hours of issuance — no pre-clearance required

A VAT mechanism that shifts the obligation to account for tax from the supplier to the buyer — common in cross-border B2B services.

The mechanism under the VAT Implementing Regulations by which a Saudi-registered buyer, not the non-resident supplier, accounts for 15% VAT on imported services and specified cross-border supplies.

The mechanism in the Oman VAT Law under which a VAT-registered recipient, rather than a non-resident supplier, accounts for 5% VAT on imported services and goods not taxed at customs.

A mechanism under Article 48 of the VAT Decree-Law that shifts the obligation to account for VAT from the supplier to a VAT-registered recipient.

Oman's VAT Law, the primary legislation the e-invoicing obligation sits under

The MyInvois Software Development Kit (SDK) is IRBM’s technical resource for developers building integrations. It includes API documentation, data structures, code lists, and technical requirements.

A self-billed e-Invoice is issued by the buyer instead of the supplier in transaction categories specified by IRBM. The buyer uses it to document a purchase where the rules place the invoicing responsibility on the buyer.

Reduced-field invoice for B2C transactions — requires QR code but fewer buyer details

A short-form tax invoice permitted for B2C transactions below a jurisdictional threshold — typically requiring fewer fields than a full B2B invoice but still subject to e-invoicing rules.

Reduced-field invoice permitted for transactions under AED 10000 in UAE

Service Metadata Publisher, how participants are discovered on the network

The German statutory term for any invoice that is not an E-Rechnung, such as paper, an ordinary PDF, an image or a structured file that does not meet EN 16931.

The Companies Commission of Malaysia (SSM) incorporates companies and registers businesses. SSM registration numbers and business details help identify entities in commercial records and e-Invoice data where required.

Sales and Service Tax (SST) is Malaysia’s indirect tax framework, comprising sales tax and service tax. Where SST applies, the e-Invoice must report the relevant tax type and amount in the required fields.

Full-field invoice for B2B and B2G transactions — subject to ZATCA clearance

The Supplier TIN is the tax identification number of the business or taxpayer issuing the e-Invoice. It identifies the supplier in the transaction data submitted to MyInvois.

The Special Voluntary Disclosure Programme (SVDP) refers to IRBM initiatives that allow eligible taxpayers to disclose or correct specified tax matters under programme conditions. It is not an e-Invoice document type or a MyInvois feature.

Tax identification card issued to registered businesses in Oman

A unique 15-digit identifier issued by the UAE Federal Tax Authority to VAT-registered businesses; required on every tax invoice.

A tax type code identifies the tax category or treatment associated with an invoice line or transaction. It communicates the applicable tax treatment in structured e-Invoice data.

A Tax Identification Number (TIN) is the identifier assigned or recognised by IRBM for identifying a taxpayer. In e-Invoice data, the supplier’s and buyer’s TINs help identify the parties to the transaction.

Unique 15-digit number assigned to VAT-registered businesses in the UAE

Process of validating a supplier's or buyer's TRN via the FTA portal

The VAT treatment of transactions crossing the UAE border.

The ability of any two UAE businesses to exchange invoices regardless of which Accredited Service Provider each uses.

Phased rollout making e-invoicing mandatory for UAE businesses — timeline and scope

Following an e-invoice through the five-corner flow after it leaves the ERP: validated by the sender’s ASP, delivered to the recipient’s ASP, and reported to the FTA.

Connecting a business’s ERP or billing system (SAP, Oracle, Dynamics, or in-house) to an Accredited Service Provider so invoices leave the ERP as PINT AE XML and return with delivery and reporting status.

Right to recover VAT paid on business purchases against VAT collected on sales

Operating UAE e-invoicing alongside other mandates a business is subject to, each with its own format, model and authority: PINT AE through an ASP in the UAE, PINT OM and the Tax Data Document in Oman, ZATCA clearance in Saudi Arabia, MyInvois in Malaysia, and EN 16931 formats…

FTA examination of a business's VAT records — triggers documentation requirements

Categories of supplies not subject to VAT in UAE — healthcare education financial services

A facility under Article 14 of the VAT Decree-Law allowing two or more related UAE-established entities under common control to register as a single taxable person with one TRN.

Financial penalties imposed by FTA for late VAT payment or non-compliance

Imported goods attract 5% VAT at the point of entry.

Quarterly or monthly submission of VAT declaration to FTA via EmaraTax portal

Supplies taxed at 0% in UAE — exports international transport certain food items

Universal Business Language — an open-standard XML library for business documents (invoices, orders, despatch advices) maintained by OASIS and used by Peppol.

Universal Business Language (UBL) 2.1 is an international standard for representing business documents, including invoices, in structured electronic form. Malaysia’s e-Invoice specification is based on UBL 2.1, with IRBM-specific JSON/XML representations and validation rules.

Universal Business Language XML format as adopted in UAE e-invoicing framework

A UUID is the unique identifier assigned to an e-Invoice after successful validation by MyInvois. It identifies the validated document and supports retrieval and referencing. The UUID and the document’s Long ID are used in the validation link represented by the QR code.

A consumption tax levied at each stage of the supply chain on the value added to goods or services, ultimately borne by the end consumer.

Document confirming a business's Oman VAT registration status

Official document issued by FTA confirming a business's VAT registration status

Value added tax at a standard rate of 5%, introduced under Royal Decree 121/2020 with effect from April 2021 and administered by the Oman Tax Authority.

15% VAT introduced in 2018 and raised from 5% in 2020 — overview of KSA VAT system

5% VAT introduced in January 2018 — overview of rates exemptions and scope

Validating a counterparty's Oman VAT number before invoicing

Goods entering Saudi Arabia attract 15% VAT collected by ZATCA Customs at the point of import alongside customs duty, recoverable as input tax by a registered importer on its next return.

Registering for VAT with the OTA, thresholds and process

Process by which a UAE business registers for VAT with the FTA — threshold AED 375,000

Oman VAT identification number, OM prefix, the identifier tied to scope

VAT in the Digital Age — the European Commission's reform package mandating structured e-invoicing and digital reporting for intra-EU B2B transactions, with phased application from 2030.

The Growth Opportunities Act of March 2024, the German federal law that introduced mandatory B2B e-invoicing into the VAT Act by redefining the E-Rechnung in §14 UStG.

XML is a text-based format for organising information with structured tags and values so that software can read and process it. It is used in the technical exchange of e-Invoice data within the MyInvois environment.

Germany's national XML invoice standard, a Core Invoice Usage Specification (CIUS) of EN 16931 maintained by KoSIT in UBL and CII syntaxes, and one of the two formats that satisfy the B2B E-Rechnung definition.

Zakat, Tax and Customs Authority — the Saudi Arabian government body responsible for VAT collection and the country's mandatory e-invoicing programme (Fatoora).

Saudi Arabia's tax and customs authority responsible for e-invoicing regulation and enforcement

ZATCA-approved technology vendors certified to offer compliant e-invoicing solutions

Technical connection between taxpayer ERP/system and ZATCA's Fatoora platform via REST APIs

The sequence a taxpayer follows to reach Phase 2 compliance: confirm wave date, choose a compliant solution, cleanse master data (TINs, VAT numbers, addresses), obtain CSIDs via the Fatoora Portal, pass compliance checks in simulation, onboard to production, set up six-year…

Cryptographic Stamp Identifier — certificate issued by ZATCA to authenticate the taxpayer's system

ZATCA's defined XML schema that all e-invoices must conform to before submission

Required data elements on every KSA e-invoice including seller TIN buyer TRN QR code amounts

Process of registering a taxpayer's e-invoicing solution with ZATCA's platform

First phase requiring taxpayers to generate and store structured e-invoices — live Dec 2021

Second phase requiring real-time integration with ZATCA — clearance for B2B reporting for B2C

The process of detecting, diagnosing and correcting invoices that fail ZATCA's clearance or reporting checks.

ZATCA's testing sandbox allowing developers to test e-invoice integration before go-live

The Zentrale Rechnungseingangsplattform, the German federal government's central platform for receiving XRechnung-conformant invoices from suppliers to direct federal administration bodies; it handles B2G only.

A hybrid German invoice format that embeds EN 16931-conformant XML (CII syntax) in a PDF/A-3 document, readable by both people and machines; from the EN 16931 profile upward it qualifies as an E-Rechnung.