{"$schema":"https://schema.org/DefinedTermSet","name":"E-Rechnung Lexikon / E-invoicing glossary","url":"https://invoice-api.xhub.io/wissen","languages":["de","en"],"license":"https://creativecommons.org/licenses/by/4.0/","count":68,"terms":[{"slug":"en-16931","kind":"term","category":"standards","de":{"term":"EN 16931","definition":"EN 16931 ist die europäische Norm, die festlegt, welche Angaben eine elektronische Rechnung enthalten muss und was sie bedeuten — sie beschreibt ein semantisches Datenmodell, kein Dateiformat, und wird von XRechnung, ZUGFeRD, Factur-X und Peppol BIS gleichermaßen umgesetzt.","url":"https://invoice-api.xhub.io/wissen/en-16931"},"en":{"term":"EN 16931","definition":"EN 16931 is the European standard that defines which data an electronic invoice must carry and what each item means — it describes a semantic data model rather than a file format, and XRechnung, ZUGFeRD, Factur-X and Peppol BIS all implement it.","url":"https://invoice-api.xhub.io/en/glossary/en-16931"},"aliases":["EN16931","Europäische Norm 16931","Core Invoice"],"related":["cius","bt-nummer","bg-nummer","cii","ubl","validierung"],"updatedAt":"2026-08-26"},{"slug":"cen","kind":"term","category":"standards","de":{"term":"CEN","definition":"Das CEN (Europäisches Komitee für Normung) ist die Organisation, die EN 16931 erarbeitet und pflegt — die technischen Arbeitsgruppen dort entscheiden, welche Felder europaweit als Kern einer Rechnung gelten.","url":"https://invoice-api.xhub.io/wissen/cen"},"en":{"term":"CEN","definition":"CEN (the European Committee for Standardization) is the body that develops and maintains EN 16931 — its technical working groups decide which fields count Europe-wide as the core of an invoice.","url":"https://invoice-api.xhub.io/en/glossary/cen"},"aliases":["Europäisches Komitee für Normung","Comité Européen de Normalisation"],"related":["en-16931","cius"],"updatedAt":"2026-08-26"},{"slug":"cius","kind":"term","category":"standards","de":{"term":"CIUS","definition":"Eine CIUS (Core Invoice Usage Specification) ist eine nationale oder branchenspezifische Verschärfung von EN 16931: Sie darf Felder zur Pflicht machen oder Wertebereiche einengen, aber niemals neue Felder hinzufügen — die XRechnung ist die deutsche CIUS.","url":"https://invoice-api.xhub.io/wissen/cius"},"en":{"term":"CIUS","definition":"A CIUS (Core Invoice Usage Specification) is a national or sector-specific tightening of EN 16931: it may make fields mandatory or narrow value ranges, but never add new ones — XRechnung is the German CIUS.","url":"https://invoice-api.xhub.io/en/glossary/cius"},"aliases":["Core Invoice Usage Specification"],"related":["en-16931","xrechnung","extension"],"updatedAt":"2026-08-26"},{"slug":"extension","kind":"term","category":"standards","de":{"term":"Extension","definition":"Eine Extension erweitert EN 16931 um Felder, die der Kern nicht kennt — im Gegensatz zur CIUS, die nur einschränken darf. Wer eine Extension nutzt, verlässt die garantierte europäische Interoperabilität und muss sich mit dem Empfänger abstimmen.","url":"https://invoice-api.xhub.io/wissen/extension"},"en":{"term":"Extension","definition":"An extension adds fields that the EN 16931 core does not know, in contrast to a CIUS, which may only restrict. Using one leaves the zone of guaranteed European interoperability and requires an agreement with the recipient.","url":"https://invoice-api.xhub.io/en/glossary/extension"},"aliases":["EN-16931-Extension","Erweiterung"],"related":["cius","en-16931"],"updatedAt":"2026-08-26"},{"slug":"bt-nummer","kind":"term","category":"fields","de":{"term":"BT-Nummer (Business Term)","definition":"Eine BT-Nummer bezeichnet ein einzelnes Datenfeld in EN 16931 — BT-1 ist die Rechnungsnummer, BT-10 die Käuferreferenz. Fehlermeldungen von Validierern nennen fast immer die BT-Nummer, nicht den Feldnamen Ihres Systems.","url":"https://invoice-api.xhub.io/wissen/bt-nummer"},"en":{"term":"BT number (business term)","definition":"A BT number identifies a single data field in EN 16931 — BT-1 is the invoice number, BT-10 the buyer reference. Validator error messages almost always cite the BT number rather than the field name used in your own system.","url":"https://invoice-api.xhub.io/en/glossary/bt-nummer"},"aliases":["BT","Business Term","BT-10","BT-1"],"related":["bg-nummer","en-16931","leitweg-id","validierung"],"schemaPath":"invoiceNumber","updatedAt":"2026-08-26"},{"slug":"bg-nummer","kind":"term","category":"fields","de":{"term":"BG-Nummer (Business Group)","definition":"Eine BG-Nummer bezeichnet eine Gruppe zusammengehöriger Felder in EN 16931 — BG-4 ist der Verkäufer, BG-16 sind die Zahlungsangaben. Regeln verlangen häufig eine ganze Gruppe, nicht ein einzelnes Feld.","url":"https://invoice-api.xhub.io/wissen/bg-nummer"},"en":{"term":"BG number (business group)","definition":"A BG number identifies a group of related fields in EN 16931 — BG-4 is the seller, BG-16 the payment instructions. Rules frequently require a whole group rather than a single field.","url":"https://invoice-api.xhub.io/en/glossary/bg-nummer"},"aliases":["BG","Business Group","BG-4","BG-16"],"related":["bt-nummer","en-16931","validierung"],"schemaPath":"seller","updatedAt":"2026-08-26"},{"slug":"xrechnung","kind":"term","category":"formats","de":{"term":"XRechnung","definition":"Die XRechnung ist der deutsche Standard für elektronische Rechnungen an die öffentliche Verwaltung: eine CIUS von EN 16931, gepflegt von der KoSIT, technisch reines XML in der Syntax UBL oder CII — ohne PDF-Anteil.","url":"https://invoice-api.xhub.io/wissen/xrechnung"},"en":{"term":"XRechnung","definition":"XRechnung is the German standard for electronic invoices to public authorities: a CIUS of EN 16931, maintained by KoSIT, technically pure XML in either the UBL or the CII syntax — with no PDF part.","url":"https://invoice-api.xhub.io/en/glossary/xrechnung"},"aliases":["X-Rechnung","XRechnung 3.0"],"related":["zugferd","en-16931","cius","kosit","leitweg-id","ubl","cii"],"specVersion":"XRechnung {xrechnungVersion}","formats":["xrechnung"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"zugferd","kind":"term","category":"formats","de":{"term":"ZUGFeRD","definition":"ZUGFeRD ist ein Hybridformat: eine PDF/A-3-Datei, die für Menschen lesbar ist und zugleich eine vollständige XML-Rechnung im CII-Format eingebettet trägt — eine Datei, die von Mensch und Maschine gelesen werden kann.","url":"https://invoice-api.xhub.io/wissen/zugferd"},"en":{"term":"ZUGFeRD","definition":"ZUGFeRD is a hybrid format: a PDF/A-3 file that a person can read and that simultaneously carries a complete XML invoice in CII syntax embedded inside it — one file readable by both humans and machines.","url":"https://invoice-api.xhub.io/en/glossary/zugferd"},"aliases":["ZUGFeRD 2.x","Zentraler User Guide des Forums elektronische Rechnung Deutschland"],"related":["xrechnung","factur-x","pdf-a-3","cii","hybridformat","en-16931"],"specVersion":"ZUGFeRD {zugferdVersion}","formats":["zugferd"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"factur-x","kind":"term","category":"formats","de":{"term":"Factur-X","definition":"Factur-X ist der französische Name desselben Hybridformats, das in Deutschland ZUGFeRD heißt — deutsch-französisch gemeinsam entwickelt, technisch deckungsgleich, sodass eine Datei in beiden Ländern gültig ist.","url":"https://invoice-api.xhub.io/wissen/factur-x"},"en":{"term":"Factur-X","definition":"Factur-X is the French name for the same hybrid format that Germany calls ZUGFeRD — developed jointly by both countries and technically identical, so one file is valid in either.","url":"https://invoice-api.xhub.io/en/glossary/factur-x"},"aliases":["FacturX","Factur X"],"related":["zugferd","pdf-a-3","cii","hybridformat"],"specVersion":"Factur-X {facturxVersion}","formats":["facturx"],"countries":["FR"],"updatedAt":"2026-08-26"},{"slug":"cii","kind":"term","category":"formats","de":{"term":"CII (Cross Industry Invoice)","definition":"CII (Cross Industry Invoice) ist die von UN/CEFACT entwickelte XML-Syntax für Rechnungen und eine der beiden Syntaxen, die EN 16931 zulässt — ZUGFeRD und Factur-X betten CII in die PDF-Datei ein.","url":"https://invoice-api.xhub.io/wissen/cii"},"en":{"term":"CII (Cross Industry Invoice)","definition":"CII (Cross Industry Invoice) is the invoice XML syntax developed by UN/CEFACT and one of the two syntaxes permitted by EN 16931 — ZUGFeRD and Factur-X embed CII inside the PDF file.","url":"https://invoice-api.xhub.io/en/glossary/cii"},"aliases":["UN/CEFACT CII","Cross Industry Invoice","CrossIndustryInvoice"],"related":["ubl","en-16931","zugferd","factur-x","cii-vs-ubl"],"formats":["zugferd","facturx"],"updatedAt":"2026-08-26"},{"slug":"ubl","kind":"term","category":"formats","de":{"term":"UBL (Universal Business Language)","definition":"UBL (Universal Business Language) ist die von OASIS standardisierte XML-Syntax für Geschäftsdokumente und die zweite von EN 16931 zugelassene Syntax — Peppol BIS 3.0 und die UBL-Variante der XRechnung bauen darauf auf.","url":"https://invoice-api.xhub.io/wissen/ubl"},"en":{"term":"UBL (Universal Business Language)","definition":"UBL (Universal Business Language) is the OASIS-standardised XML syntax for business documents and the second syntax permitted by EN 16931 — Peppol BIS 3.0 and the UBL flavour of XRechnung build on it.","url":"https://invoice-api.xhub.io/en/glossary/ubl"},"aliases":["Universal Business Language","OASIS UBL","UBL 2.1"],"related":["cii","en-16931","peppol-bis","xrechnung","cii-vs-ubl"],"formats":["xrechnung","ubl-nl","ubl-be","ubl-ro"],"updatedAt":"2026-08-26"},{"slug":"hybridformat","kind":"term","category":"formats","de":{"term":"Hybridformat","definition":"Ein Hybridformat vereint die menschenlesbare und die maschinenlesbare Rechnung in einer einzigen Datei — sichtbar ein PDF, technisch zusätzlich ein eingebettetes XML. ZUGFeRD und Factur-X sind die verbreiteten Vertreter.","url":"https://invoice-api.xhub.io/wissen/hybridformat"},"en":{"term":"Hybrid format","definition":"A hybrid format combines the human-readable and the machine-readable invoice in a single file — visibly a PDF, technically also an embedded XML document. ZUGFeRD and Factur-X are the common examples.","url":"https://invoice-api.xhub.io/en/glossary/hybridformat"},"aliases":["Hybrid-Rechnung","hybrid invoice"],"related":["zugferd","factur-x","pdf-a-3","xrechnung"],"updatedAt":"2026-08-26"},{"slug":"pdf-a-3","kind":"term","category":"formats","de":{"term":"PDF/A-3","definition":"PDF/A-3 ist die Archivvariante des PDF-Formats, die als einzige das Einbetten beliebiger Dateien erlaubt — genau diese Eigenschaft macht sie zum Träger der XML-Rechnung in ZUGFeRD und Factur-X.","url":"https://invoice-api.xhub.io/wissen/pdf-a-3"},"en":{"term":"PDF/A-3","definition":"PDF/A-3 is the archival flavour of PDF and the only one that permits embedding arbitrary files — precisely the property that makes it the carrier of the XML invoice in ZUGFeRD and Factur-X.","url":"https://invoice-api.xhub.io/en/glossary/pdf-a-3"},"aliases":["PDF A3","PDFA3","ISO 19005-3"],"related":["zugferd","factur-x","hybridformat","gobd"],"updatedAt":"2026-08-26"},{"slug":"peppol-bis","kind":"term","category":"formats","de":{"term":"Peppol BIS Billing 3.0","definition":"Peppol BIS Billing 3.0 ist die Rechnungsspezifikation des Peppol-Verbunds: eine CIUS von EN 16931 in UBL-Syntax, die vorgibt, wie ein Dokument aussehen muss, damit jeder Teilnehmer es verarbeiten kann.","url":"https://invoice-api.xhub.io/wissen/peppol-bis"},"en":{"term":"Peppol BIS Billing 3.0","definition":"Peppol BIS Billing 3.0 is the invoice specification of the Peppol community: a CIUS of EN 16931 in UBL syntax that prescribes how a document must look so any participant can process it.","url":"https://invoice-api.xhub.io/en/glossary/peppol-bis"},"aliases":["Peppol BIS","BIS 3.0","BIS Billing"],"related":["peppol","ubl","cius","en-16931"],"formats":["ubl-nl","ubl-be"],"updatedAt":"2026-08-26"},{"slug":"fatturapa","kind":"term","category":"formats","de":{"term":"FatturaPA","definition":"FatturaPA ist das italienische Rechnungsformat, das über das staatliche System SDI läuft — anders als in Deutschland prüft und verteilt dort eine Behörde jede einzelne Rechnung, bevor sie den Empfänger erreicht.","url":"https://invoice-api.xhub.io/wissen/fatturapa"},"en":{"term":"FatturaPA","definition":"FatturaPA is the Italian invoice format routed through the state-run SDI system — unlike Germany, a public authority inspects and forwards every single invoice before it reaches the recipient.","url":"https://invoice-api.xhub.io/en/glossary/fatturapa"},"aliases":["Fattura PA","Fattura Elettronica"],"related":["sdi","clearance-modell","en-16931"],"formats":["fatturapa"],"countries":["IT"],"updatedAt":"2026-08-26"},{"slug":"facturae","kind":"term","category":"formats","de":{"term":"Facturae","definition":"Facturae ist das spanische XML-Rechnungsformat mit eigener Syntax und verpflichtender elektronischer Signatur — es ist älter als EN 16931 und deshalb nicht einfach eine weitere CIUS.","url":"https://invoice-api.xhub.io/wissen/facturae"},"en":{"term":"Facturae","definition":"Facturae is the Spanish XML invoice format with its own syntax and a mandatory electronic signature — it predates EN 16931 and is therefore not simply another CIUS.","url":"https://invoice-api.xhub.io/en/glossary/facturae"},"aliases":["Factura-e","Facturae 3.2"],"related":["en-16931","digitale-signatur"],"formats":["facturae"],"countries":["ES"],"updatedAt":"2026-08-26"},{"slug":"ebinterface","kind":"term","category":"formats","de":{"term":"ebInterface","definition":"ebInterface ist der österreichische XML-Rechnungsstandard, der von Wirtschaftskammer und Austrian Standards gepflegt wird und für Rechnungen an den Bund über das Unternehmensserviceportal verlangt wird.","url":"https://invoice-api.xhub.io/wissen/ebinterface"},"en":{"term":"ebInterface","definition":"ebInterface is the Austrian XML invoice standard maintained by the economic chamber and Austrian Standards, and required for invoices to the federal government via the business service portal.","url":"https://invoice-api.xhub.io/en/glossary/ebinterface"},"aliases":["eb-Interface","ebInterface 6.x"],"related":["en-16931","peppol"],"formats":["ebinterface"],"countries":["AT"],"updatedAt":"2026-08-26"},{"slug":"nlcius","kind":"term","category":"formats","de":{"term":"NLCIUS","definition":"NLCIUS ist die niederländische CIUS von EN 16931 in UBL-Syntax — sie ist eng mit Peppol BIS verwandt und wird für Rechnungen an niederländische Behörden verlangt.","url":"https://invoice-api.xhub.io/wissen/nlcius"},"en":{"term":"NLCIUS","definition":"NLCIUS is the Dutch CIUS of EN 16931 in UBL syntax — closely related to Peppol BIS and required for invoices to Dutch public authorities.","url":"https://invoice-api.xhub.io/en/glossary/nlcius"},"aliases":["NL-CIUS","Dutch CIUS"],"related":["cius","ubl","peppol-bis"],"formats":["ubl-nl"],"countries":["NL"],"updatedAt":"2026-08-26"},{"slug":"isdoc","kind":"term","category":"formats","de":{"term":"ISDOC","definition":"ISDOC ist der tschechische XML-Rechnungsstandard, der vor EN 16931 entstand und dort weiterhin breit im Einsatz ist — wer nach Tschechien fakturiert, trifft ihn neben den europäischen Formaten an.","url":"https://invoice-api.xhub.io/wissen/isdoc"},"en":{"term":"ISDOC","definition":"ISDOC is the Czech XML invoice standard, created before EN 16931 and still widely used there — anyone invoicing into the Czech Republic will meet it alongside the European formats.","url":"https://invoice-api.xhub.io/en/glossary/isdoc"},"aliases":["ISDOC 6.0.1"],"related":["en-16931"],"formats":["isdoc"],"countries":["CZ"],"updatedAt":"2026-08-26"},{"slug":"edifact","kind":"term","category":"formats","de":{"term":"EDIFACT","definition":"EDIFACT ist der ältere, nicht XML-basierte Nachrichtenstandard der UN für den elektronischen Datenaustausch, im Handel und in der Industrie seit Jahrzehnten etabliert — die Nachricht INVOIC ist dort das Gegenstück zur Rechnung.","url":"https://invoice-api.xhub.io/wissen/edifact"},"en":{"term":"EDIFACT","definition":"EDIFACT is the older, non-XML UN messaging standard for electronic data interchange, established in retail and industry for decades — its INVOIC message is the counterpart to an invoice.","url":"https://invoice-api.xhub.io/en/glossary/edifact"},"aliases":["UN/EDIFACT","EDIFACT INVOIC"],"related":["edi","en-16931"],"updatedAt":"2026-08-26"},{"slug":"edi","kind":"term","category":"infrastructure","de":{"term":"EDI","definition":"EDI (Electronic Data Interchange) bezeichnet den strukturierten Datenaustausch zwischen Unternehmen ohne manuelle Zwischenschritte — E-Rechnung ist der Anwendungsfall von EDI, den der Gesetzgeber inzwischen vorschreibt.","url":"https://invoice-api.xhub.io/wissen/edi"},"en":{"term":"EDI","definition":"EDI (electronic data interchange) is the structured exchange of data between companies without manual steps in between — e-invoicing is the EDI use case that legislators have now made mandatory.","url":"https://invoice-api.xhub.io/en/glossary/edi"},"aliases":["Electronic Data Interchange","elektronischer Datenaustausch"],"related":["edifact","e-rechnungspflicht"],"updatedAt":"2026-08-26"},{"slug":"validierung","kind":"term","category":"validation","de":{"term":"Validierung","definition":"Validierung ist die maschinelle Prüfung einer E-Rechnung gegen die Regeln ihres Formats — in drei Stufen: Syntax (ist das XML wohlgeformt?), Schema (sind die Felder richtig getypt?) und Geschäftsregeln (ergibt der Inhalt fachlich Sinn?).","url":"https://invoice-api.xhub.io/wissen/validierung"},"en":{"term":"Validation","definition":"Validation is the machine check of an e-invoice against the rules of its format, in three stages: syntax (is the XML well-formed?), schema (are the fields correctly typed?) and business rules (does the content make sense?).","url":"https://invoice-api.xhub.io/en/glossary/validierung"},"aliases":["E-Rechnung validieren","XRechnung prüfen","invoice validation"],"related":["schematron","kosit","business-rule","schweregrad","xsd","xrechnung-fehler-beheben"],"updatedAt":"2026-08-26"},{"slug":"schematron","kind":"term","category":"validation","de":{"term":"Schematron","definition":"Schematron ist eine ISO-genormte Regelsprache, die mit XPath-Ausdrücken prüft, ob der Inhalt eines XML-Dokuments fachlich stimmt — es ist die Stufe, auf der Geschäftsregeln wie BR-DE-2 oder BR-11 tatsächlich ausgeführt werden.","url":"https://invoice-api.xhub.io/wissen/schematron"},"en":{"term":"Schematron","definition":"Schematron is an ISO-standardised rule language that uses XPath expressions to check whether the content of an XML document is factually correct — it is the stage at which business rules such as BR-DE-2 or BR-11 actually run.","url":"https://invoice-api.xhub.io/en/glossary/schematron"},"aliases":["ISO Schematron","sch","Schematron-Regel"],"related":["validierung","kosit","business-rule","xsd","schweregrad"],"updatedAt":"2026-08-26"},{"slug":"kosit","kind":"term","category":"validation","de":{"term":"KoSIT","definition":"Die KoSIT (Koordinierungsstelle für IT-Standards) ist die deutsche Stelle, die den XRechnung-Standard pflegt und den offiziellen Validator samt Schematron-Regelwerk veröffentlicht — ihre Regeln entscheiden, ob eine XRechnung als konform gilt.","url":"https://invoice-api.xhub.io/wissen/kosit"},"en":{"term":"KoSIT","definition":"KoSIT (Koordinierungsstelle für IT-Standards) is the German body that maintains the XRechnung standard and publishes the official validator and its Schematron rule set — its rules decide whether an XRechnung counts as conformant.","url":"https://invoice-api.xhub.io/en/glossary/kosit"},"aliases":["Koordinierungsstelle für IT-Standards"],"related":["xrechnung","validierung","schematron","br-de"],"updatedAt":"2026-08-26"},{"slug":"xsd","kind":"term","category":"validation","de":{"term":"XSD (XML Schema)","definition":"Eine XSD beschreibt den erlaubten Aufbau eines XML-Dokuments — welche Elemente in welcher Reihenfolge, mit welchem Datentyp und wie oft vorkommen dürfen. Sie prüft die Form, nicht den fachlichen Sinn.","url":"https://invoice-api.xhub.io/wissen/xsd"},"en":{"term":"XSD (XML Schema)","definition":"An XSD describes the permitted structure of an XML document — which elements may appear in which order, with which data type and how often. It checks the shape, not whether the content makes business sense.","url":"https://invoice-api.xhub.io/en/glossary/xsd"},"aliases":["XML Schema Definition","Schema-Validierung"],"related":["validierung","schematron","cii","ubl"],"updatedAt":"2026-08-26"},{"slug":"business-rule","kind":"term","category":"validation","de":{"term":"Geschäftsregel (Business Rule)","definition":"Eine Geschäftsregel prüft eine fachliche Aussage über die Rechnung statt ihrer technischen Form — etwa dass die Summe der Positionen dem Nettobetrag entspricht. In EN 16931 tragen diese Regeln Kennungen wie BR-11 oder BR-CO-10.","url":"https://invoice-api.xhub.io/wissen/business-rule"},"en":{"term":"Business rule","definition":"A business rule checks a factual statement about the invoice rather than its technical shape — for instance that the sum of the line items equals the net amount. In EN 16931 these rules carry identifiers such as BR-11 or BR-CO-10.","url":"https://invoice-api.xhub.io/en/glossary/business-rule"},"aliases":["Business Rule","BR-Regel","BR-11","BR-CO-10"],"related":["schematron","validierung","br-de","schweregrad","en-16931"],"updatedAt":"2026-08-26"},{"slug":"br-de","kind":"term","category":"validation","de":{"term":"BR-DE-Regeln","definition":"BR-DE-Regeln sind die zusätzlichen deutschen Geschäftsregeln der XRechnung, die über EN 16931 hinausgehen — sie verlangen unter anderem einen Ansprechpartner beim Verkäufer und Angaben zur Zahlung, und sie sind der häufigste Grund für eine Ablehnung.","url":"https://invoice-api.xhub.io/wissen/br-de"},"en":{"term":"BR-DE rules","definition":"BR-DE rules are the additional German business rules of XRechnung that go beyond EN 16931 — among other things they require a seller contact and payment details, and they are the most common reason an invoice is rejected.","url":"https://invoice-api.xhub.io/en/glossary/br-de"},"aliases":["BR-DE","BR-DE-2","DE-R-Regeln"],"related":["business-rule","xrechnung","kosit","xrechnung-fehler-beheben"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"schweregrad","kind":"term","category":"validation","de":{"term":"Schweregrad (fatal / warning)","definition":"Der Schweregrad entscheidet, ob ein Regelverstoß die Rechnung ablehnt oder nur anmerkt: als fatal markierte Regeln führen zur Zurückweisung, als warning markierte nicht. Dieselbe fachliche Aussage kann je Regelwerk unterschiedlich schwer wiegen.","url":"https://invoice-api.xhub.io/wissen/schweregrad"},"en":{"term":"Severity (fatal / warning)","definition":"Severity decides whether a rule violation rejects the invoice or merely notes it: rules flagged fatal cause rejection, those flagged warning do not. The same factual statement can carry different weight in different rule sets.","url":"https://invoice-api.xhub.io/en/glossary/schweregrad"},"aliases":["fatal","warning","Fehler oder Warnung"],"related":["business-rule","schematron","validierung"],"updatedAt":"2026-08-26"},{"slug":"peppol","kind":"term","category":"infrastructure","de":{"term":"Peppol","definition":"Peppol ist ein europaweiter Verbund für den Austausch von Beschaffungsdokumenten: Teilnehmer schließen sich an einen zertifizierten Dienstleister an, und die Zustellung zwischen diesen Dienstleistern folgt einheitlichen Regeln — das sogenannte Vier-Ecken-Modell.","url":"https://invoice-api.xhub.io/wissen/peppol"},"en":{"term":"Peppol","definition":"Peppol is a Europe-wide framework for exchanging procurement documents: participants connect through a certified provider, and delivery between those providers follows uniform rules — the four-corner model.","url":"https://invoice-api.xhub.io/en/glossary/peppol"},"aliases":["PEPPOL","OpenPeppol","Peppol-Verbund"],"related":["peppol-access-point","peppol-bis","smp","vier-ecken-modell","peppol-id"],"updatedAt":"2026-08-26"},{"slug":"peppol-access-point","kind":"term","category":"infrastructure","de":{"term":"Access Point","definition":"Ein Access Point ist ein zertifizierter Dienstleister, über den ein Unternehmen an Peppol teilnimmt — er nimmt Dokumente entgegen, reicht sie an den Access Point der Gegenseite weiter und ist der einzige Weg, an dem Verbund teilzunehmen.","url":"https://invoice-api.xhub.io/wissen/peppol-access-point"},"en":{"term":"Access Point","definition":"An access point is a certified provider through which a company participates in Peppol — it accepts documents, hands them to the counterpart's access point, and is the only way to take part in the framework.","url":"https://invoice-api.xhub.io/en/glossary/peppol-access-point"},"aliases":["Peppol Access Point","AP","Zugangspunkt"],"related":["peppol","smp","sml","vier-ecken-modell","peppol-id"],"updatedAt":"2026-08-26"},{"slug":"smp","kind":"term","category":"infrastructure","de":{"term":"SMP (Service Metadata Publisher)","definition":"Ein SMP (Service Metadata Publisher) ist das Verzeichnis, in dem hinterlegt ist, welche Dokumentarten ein Peppol-Teilnehmer annimmt und an welcher technischen Adresse — ohne diesen Eintrag ist ein Teilnehmer nicht erreichbar.","url":"https://invoice-api.xhub.io/wissen/smp"},"en":{"term":"SMP (Service Metadata Publisher)","definition":"An SMP (service metadata publisher) is the directory recording which document types a Peppol participant accepts and at which technical address — without that entry a participant cannot be reached.","url":"https://invoice-api.xhub.io/en/glossary/smp"},"aliases":["Service Metadata Publisher"],"related":["peppol","sml","peppol-access-point","peppol-id"],"updatedAt":"2026-08-26"},{"slug":"sml","kind":"term","category":"infrastructure","de":{"term":"SML (Service Metadata Locator)","definition":"Der SML (Service Metadata Locator) ist das zentrale Verzeichnis von Peppol, das über DNS auflöst, welcher SMP für einen bestimmten Teilnehmer zuständig ist — er ist die erste Station jeder Zustellung.","url":"https://invoice-api.xhub.io/wissen/sml"},"en":{"term":"SML (Service Metadata Locator)","definition":"The SML (service metadata locator) is Peppol's central directory that resolves via DNS which SMP is responsible for a given participant — it is the first stop of every delivery.","url":"https://invoice-api.xhub.io/en/glossary/sml"},"aliases":["Service Metadata Locator"],"related":["smp","peppol","peppol-access-point"],"updatedAt":"2026-08-26"},{"slug":"peppol-id","kind":"term","category":"fields","de":{"term":"Peppol-Teilnehmerkennung","definition":"Die Peppol-Teilnehmerkennung identifiziert einen Empfänger im Verbund eindeutig und besteht aus einem Schema-Präfix und einem Wert — etwa der Umsatzsteuer-Identifikationsnummer oder einer nationalen Registernummer.","url":"https://invoice-api.xhub.io/wissen/peppol-id"},"en":{"term":"Peppol participant ID","definition":"The Peppol participant ID uniquely identifies a recipient within the framework and consists of a scheme prefix plus a value — such as a VAT identification number or a national register number.","url":"https://invoice-api.xhub.io/en/glossary/peppol-id"},"aliases":["Peppol Participant Identifier","Peppol-ID","EndpointID"],"related":["peppol","smp","umsatzsteuer-id","endpoint-id"],"updatedAt":"2026-08-26"},{"slug":"vier-ecken-modell","kind":"term","category":"infrastructure","de":{"term":"Vier-Ecken-Modell","definition":"Im Vier-Ecken-Modell schickt der Absender sein Dokument an seinen eigenen Dienstleister, dieser reicht es an den Dienstleister des Empfängers weiter, und der stellt es zu — vier Beteiligte, und keiner der beiden Unternehmen muss den anderen technisch kennen.","url":"https://invoice-api.xhub.io/wissen/vier-ecken-modell"},"en":{"term":"Four-corner model","definition":"In the four-corner model the sender hands the document to its own provider, that provider passes it to the recipient's provider, which delivers it — four parties, and neither company needs to know the other's technical setup.","url":"https://invoice-api.xhub.io/en/glossary/vier-ecken-modell"},"aliases":["4-Corner-Modell","four corner model"],"related":["peppol","peppol-access-point","fuenf-ecken-modell"],"updatedAt":"2026-08-26"},{"slug":"fuenf-ecken-modell","kind":"term","category":"infrastructure","de":{"term":"Fünf-Ecken-Modell","definition":"Das Fünf-Ecken-Modell ergänzt das Vier-Ecken-Modell um die Finanzverwaltung als fünfte Ecke: Die Dienstleister melden Rechnungsdaten zusätzlich an den Staat — Frankreich hat sein Meldesystem so gebaut.","url":"https://invoice-api.xhub.io/wissen/fuenf-ecken-modell"},"en":{"term":"Five-corner model","definition":"The five-corner model adds the tax administration as a fifth corner to the four-corner model: providers additionally report invoice data to the state — France built its reporting system this way.","url":"https://invoice-api.xhub.io/en/glossary/fuenf-ecken-modell"},"aliases":["5-Corner-Modell","französisches Modell","five corner model"],"related":["vier-ecken-modell","e-reporting","clearance-modell","peppol"],"countries":["FR"],"updatedAt":"2026-08-26"},{"slug":"clearance-modell","kind":"term","category":"compliance","de":{"term":"Clearance-Modell","definition":"Im Clearance-Modell muss eine Rechnung die Finanzverwaltung passieren, bevor sie beim Empfänger ankommt — der Staat prüft und quittiert jedes Dokument einzeln. Italien arbeitet so, Deutschland nicht.","url":"https://invoice-api.xhub.io/wissen/clearance-modell"},"en":{"term":"Clearance model","definition":"In the clearance model an invoice must pass the tax administration before reaching the recipient — the state inspects and acknowledges each document individually. Italy works this way, Germany does not.","url":"https://invoice-api.xhub.io/en/glossary/clearance-modell"},"aliases":["Clearance","kontinuierliche Transaktionskontrolle","CTC"],"related":["sdi","fatturapa","e-reporting","fuenf-ecken-modell"],"countries":["IT"],"updatedAt":"2026-08-26"},{"slug":"e-reporting","kind":"term","category":"compliance","de":{"term":"E-Reporting","definition":"E-Reporting bezeichnet die Pflicht, Rechnungsdaten an die Finanzverwaltung zu melden — unabhängig davon, wie die Rechnung beim Empfänger ankommt. Es ist die zweite Hälfte vieler nationaler Reformen neben der E-Rechnung selbst.","url":"https://invoice-api.xhub.io/wissen/e-reporting"},"en":{"term":"E-reporting","definition":"E-reporting is the obligation to report invoice data to the tax administration, independently of how the invoice reaches the recipient. It is the second half of many national reforms alongside e-invoicing itself.","url":"https://invoice-api.xhub.io/en/glossary/e-reporting"},"aliases":["Meldepflicht","digital reporting requirements","DRR"],"related":["clearance-modell","fuenf-ecken-modell","e-rechnungspflicht"],"updatedAt":"2026-08-26"},{"slug":"sdi","kind":"term","category":"infrastructure","de":{"term":"SDI (Sistema di Interscambio)","definition":"Das SDI (Sistema di Interscambio) ist die italienische Austauschplattform, über die jede Rechnung läuft: Sie prüft das Dokument, quittiert es und stellt es dem Empfänger zu — ohne SDI gilt eine Rechnung in Italien als nicht ausgestellt.","url":"https://invoice-api.xhub.io/wissen/sdi"},"en":{"term":"SDI (Sistema di Interscambio)","definition":"SDI (Sistema di Interscambio) is the Italian exchange platform every invoice passes through: it checks the document, acknowledges it and delivers it to the recipient — without SDI an invoice in Italy counts as not issued.","url":"https://invoice-api.xhub.io/en/glossary/sdi"},"aliases":["Sistema di Interscambio","Interchange System"],"related":["fatturapa","clearance-modell"],"countries":["IT"],"updatedAt":"2026-08-26"},{"slug":"chorus-pro","kind":"term","category":"infrastructure","de":{"term":"Chorus Pro","definition":"Chorus Pro ist die französische Plattform für Rechnungen an die öffentliche Hand — jede Rechnung an eine französische Behörde läuft darüber, und sie ist der Vorläufer der breiteren französischen Reform.","url":"https://invoice-api.xhub.io/wissen/chorus-pro"},"en":{"term":"Chorus Pro","definition":"Chorus Pro is the French platform for invoices to public authorities — every invoice to a French public body goes through it, and it is the forerunner of the broader French reform.","url":"https://invoice-api.xhub.io/en/glossary/chorus-pro"},"aliases":["ChorusPro"],"related":["factur-x","fuenf-ecken-modell"],"countries":["FR"],"updatedAt":"2026-08-26"},{"slug":"ozg-re","kind":"term","category":"infrastructure","de":{"term":"OZG-RE","definition":"Die OZG-RE ist eine der beiden Eingangsplattformen des Bundes für elektronische Rechnungen — sie nimmt XRechnungen für angeschlossene Behörden entgegen und prüft sie, bevor sie weitergeleitet werden.","url":"https://invoice-api.xhub.io/wissen/ozg-re"},"en":{"term":"OZG-RE","definition":"OZG-RE is one of the two German federal intake platforms for electronic invoices — it receives XRechnung documents for connected authorities and checks them before forwarding.","url":"https://invoice-api.xhub.io/en/glossary/ozg-re"},"aliases":["OZG-Rechnungseingangsplattform","Onlinezugangsgesetz-Rechnungseingang"],"related":["zre","leitweg-id","xrechnung","b2g"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"zre","kind":"term","category":"infrastructure","de":{"term":"ZRE (Zentrale Rechnungseingangsplattform)","definition":"Die ZRE ist die zentrale Rechnungseingangsplattform der unmittelbaren Bundesverwaltung — welche der beiden Bundesplattformen zuständig ist, verrät die Leitweg-ID des Empfängers.","url":"https://invoice-api.xhub.io/wissen/zre"},"en":{"term":"ZRE (central invoice intake platform)","definition":"ZRE is the central invoice intake platform of the German direct federal administration — which of the two federal platforms applies is revealed by the recipient's Leitweg-ID.","url":"https://invoice-api.xhub.io/en/glossary/zre"},"aliases":["Zentrale Rechnungseingangsplattform"],"related":["ozg-re","leitweg-id","xrechnung","b2g"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"ksef","kind":"term","category":"infrastructure","de":{"term":"KSeF","definition":"KSeF (Krajowy System e-Faktur) ist die polnische staatliche Plattform für elektronische Rechnungen, die nach dem Clearance-Prinzip arbeitet — jede Rechnung wird dort registriert und erhält eine Kennung.","url":"https://invoice-api.xhub.io/wissen/ksef"},"en":{"term":"KSeF","definition":"KSeF (Krajowy System e-Faktur) is the Polish state platform for electronic invoices operating on the clearance principle — every invoice is registered there and receives an identifier.","url":"https://invoice-api.xhub.io/en/glossary/ksef"},"aliases":["Krajowy System e-Faktur","polnisches System"],"related":["clearance-modell","e-reporting"],"countries":["PL"],"updatedAt":"2026-08-26"},{"slug":"ferd","kind":"term","category":"standards","de":{"term":"FeRD","definition":"Das FeRD (Forum elektronische Rechnung Deutschland) ist das Gremium, das ZUGFeRD entwickelt und pflegt — es ist beim Bundesministerium für Wirtschaft angesiedelt und arbeitet mit dem französischen Pendant an Factur-X zusammen.","url":"https://invoice-api.xhub.io/wissen/ferd"},"en":{"term":"FeRD","definition":"FeRD (Forum elektronische Rechnung Deutschland) is the body that develops and maintains ZUGFeRD — hosted at the German Federal Ministry for Economic Affairs, it works with its French counterpart on Factur-X.","url":"https://invoice-api.xhub.io/en/glossary/ferd"},"aliases":["Forum elektronische Rechnung Deutschland"],"related":["zugferd","factur-x","kosit"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"leitweg-id","kind":"term","category":"fields","de":{"term":"Leitweg-ID","definition":"Die Leitweg-ID ist die elektronische Zustelladresse einer deutschen Behörde: Sie steuert, an welche Stelle eine XRechnung im Behördennetz geleitet wird, und wird im Feld BT-10 (Buyer reference) übertragen.","url":"https://invoice-api.xhub.io/wissen/leitweg-id"},"en":{"term":"Leitweg-ID (routing ID)","definition":"The Leitweg-ID is the electronic delivery address of a German public authority: it routes an XRechnung to the right place inside the government network and travels in field BT-10 (buyer reference).","url":"https://invoice-api.xhub.io/en/glossary/leitweg-id"},"aliases":["Leitweg ID","Leitweg-Identifikationsnummer","routing id"],"related":["xrechnung","buyer-reference","bt-nummer","ozg-re","zre","b2g"],"schemaPath":"countrySpecific","formats":["xrechnung"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"buyer-reference","kind":"term","category":"fields","de":{"term":"Buyer Reference (BT-10)","definition":"Die Buyer Reference (BT-10) ist das Feld, in dem der Empfänger seine eigene Zuordnungskennung erwartet — in Deutschland trägt es die Leitweg-ID, in anderen Ländern eine Bestellnummer oder Kostenstelle.","url":"https://invoice-api.xhub.io/wissen/buyer-reference"},"en":{"term":"Buyer reference (BT-10)","definition":"The buyer reference (BT-10) is the field in which the recipient expects its own routing identifier — in Germany it carries the Leitweg-ID, in other countries an order number or cost centre.","url":"https://invoice-api.xhub.io/en/glossary/buyer-reference"},"aliases":["BT-10","Käuferreferenz","buyerReference"],"related":["leitweg-id","bt-nummer","xrechnung"],"schemaPath":"countrySpecific","updatedAt":"2026-08-26"},{"slug":"endpoint-id","kind":"term","category":"fields","de":{"term":"Elektronische Adresse (BT-34 / BT-49)","definition":"Die elektronische Adresse benennt, unter welcher Kennung Verkäufer (BT-34) und Käufer (BT-49) elektronisch erreichbar sind — im Peppol-Kontext ist sie die Teilnehmerkennung, ohne die eine Zustellung nicht adressierbar ist.","url":"https://invoice-api.xhub.io/wissen/endpoint-id"},"en":{"term":"Electronic address (BT-34 / BT-49)","definition":"The electronic address states under which identifier the seller (BT-34) and buyer (BT-49) can be reached electronically — in a Peppol context it is the participant ID, without which a delivery cannot be addressed.","url":"https://invoice-api.xhub.io/en/glossary/endpoint-id"},"aliases":["EndpointID","BT-34","BT-49","elektronische Adresse"],"related":["peppol-id","bt-nummer","peppol"],"updatedAt":"2026-08-26"},{"slug":"umsatzsteuer-id","kind":"term","category":"fields","de":{"term":"Umsatzsteuer-Identifikationsnummer","definition":"Die Umsatzsteuer-Identifikationsnummer weist ein Unternehmen im europäischen Binnenmarkt aus und ist bei grenzüberschreitenden Leistungen Pflichtangabe — in EN 16931 steht sie beim Verkäufer als BT-31.","url":"https://invoice-api.xhub.io/wissen/umsatzsteuer-id"},"en":{"term":"VAT identification number","definition":"The VAT identification number identifies a business in the European single market and is mandatory for cross-border supplies — in EN 16931 it sits with the seller as BT-31.","url":"https://invoice-api.xhub.io/en/glossary/umsatzsteuer-id"},"aliases":["USt-IdNr","UID","VAT ID","BT-31"],"related":["steuernummer","bt-nummer","peppol-id"],"schemaPath":"seller.vatId","updatedAt":"2026-08-26"},{"slug":"steuernummer","kind":"term","category":"fields","de":{"term":"Steuernummer","definition":"Die Steuernummer wird vom Finanzamt vergeben und identifiziert den Steuerpflichtigen national — sie ist nicht dasselbe wie die Umsatzsteuer-Identifikationsnummer, und eine Rechnung braucht mindestens eine von beiden.","url":"https://invoice-api.xhub.io/wissen/steuernummer"},"en":{"term":"Tax number","definition":"The tax number is issued by the tax office and identifies the taxpayer nationally — it is not the same as the VAT identification number, and an invoice needs at least one of the two.","url":"https://invoice-api.xhub.io/en/glossary/steuernummer"},"aliases":["Steuer-Nr","BT-32","taxId"],"related":["umsatzsteuer-id","bt-nummer"],"schemaPath":"seller.taxId","updatedAt":"2026-08-26"},{"slug":"leistungszeitraum","kind":"term","category":"fields","de":{"term":"Leistungszeitraum","definition":"Der Leistungszeitraum gibt an, wann die abgerechnete Lieferung oder Leistung erbracht wurde — er ist umsatzsteuerlich eine Pflichtangabe und darf nicht mit dem Rechnungsdatum verwechselt werden.","url":"https://invoice-api.xhub.io/wissen/leistungszeitraum"},"en":{"term":"Service period","definition":"The service period states when the supply being invoiced was actually performed — it is mandatory for VAT purposes and must not be confused with the invoice date.","url":"https://invoice-api.xhub.io/en/glossary/leistungszeitraum"},"aliases":["Leistungsdatum","servicePeriod","BT-73","BT-74"],"related":["ustg-14","bt-nummer"],"schemaPath":"servicePeriod","updatedAt":"2026-08-26"},{"slug":"rechnungsnummer","kind":"term","category":"fields","de":{"term":"Rechnungsnummer (BT-1)","definition":"Die Rechnungsnummer ist die eindeutige, fortlaufend vergebene Kennung eines Belegs — sie ist umsatzsteuerlich vorgeschrieben, darf sich nie wiederholen und ist in EN 16931 das Feld BT-1.","url":"https://invoice-api.xhub.io/wissen/rechnungsnummer"},"en":{"term":"Invoice number (BT-1)","definition":"The invoice number is the unique, sequentially assigned identifier of a document — it is required for VAT purposes, must never repeat, and is field BT-1 in EN 16931.","url":"https://invoice-api.xhub.io/en/glossary/rechnungsnummer"},"aliases":["BT-1","invoiceNumber","fortlaufende Nummer"],"related":["bt-nummer","ustg-14"],"schemaPath":"invoiceNumber","updatedAt":"2026-08-26"},{"slug":"skonto","kind":"term","category":"fields","de":{"term":"Skonto","definition":"Skonto ist ein Preisnachlass für schnelle Zahlung — in der XRechnung wird er nicht als Freitext, sondern in einer festgelegten Zeichenkette im Zahlungsbedingungsfeld codiert, was eine häufige Fehlerquelle ist.","url":"https://invoice-api.xhub.io/wissen/skonto"},"en":{"term":"Early payment discount","definition":"An early payment discount rewards fast payment — in XRechnung it is not free text but encoded in a prescribed string inside the payment terms field, which is a frequent source of errors.","url":"https://invoice-api.xhub.io/en/glossary/skonto"},"aliases":["Zahlungsabzug","early payment discount"],"related":["xrechnung","br-de","xrechnung-fehler-beheben"],"schemaPath":"paymentTerms","updatedAt":"2026-08-26"},{"slug":"digitale-signatur","kind":"term","category":"compliance","de":{"term":"Digitale Signatur","definition":"Eine digitale Signatur belegt kryptografisch, wer ein Dokument ausgestellt hat und dass es danach nicht verändert wurde — in Deutschland ist sie für E-Rechnungen nicht vorgeschrieben, in einigen anderen Ländern schon.","url":"https://invoice-api.xhub.io/wissen/digitale-signatur"},"en":{"term":"Digital signature","definition":"A digital signature cryptographically proves who issued a document and that it has not been altered since — Germany does not require one for e-invoices, several other countries do.","url":"https://invoice-api.xhub.io/en/glossary/digitale-signatur"},"aliases":["elektronische Signatur","qualifizierte Signatur"],"related":["facturae","gobd","revisionssicherheit"],"updatedAt":"2026-08-26"},{"slug":"e-rechnungspflicht","kind":"term","category":"compliance","de":{"term":"E-Rechnungspflicht","definition":"Die E-Rechnungspflicht verpflichtet Unternehmen, Rechnungen in einem strukturierten elektronischen Format auszustellen und zu empfangen statt als Papier oder einfaches PDF — in Deutschland gilt sie im B2B-Bereich gestaffelt, beginnend mit der Pflicht zum Empfang.","url":"https://invoice-api.xhub.io/wissen/e-rechnungspflicht"},"en":{"term":"E-invoicing obligation","definition":"The e-invoicing obligation requires businesses to issue and receive invoices in a structured electronic format rather than on paper or as a plain PDF — in Germany it applies to B2B in stages, beginning with the obligation to receive.","url":"https://invoice-api.xhub.io/en/glossary/e-rechnungspflicht"},"aliases":["E-Rechnungs-Pflicht","Rechnungspflicht","E-Rechnung Pflicht"],"related":["e-rechnung","b2b","b2g","vida","e-reporting","kleinunternehmer"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"e-rechnung","kind":"term","category":"compliance","de":{"term":"E-Rechnung","definition":"Eine E-Rechnung ist eine Rechnung in einem strukturierten, maschinell auswertbaren Format — ein eingescanntes Papier oder ein gewöhnliches PDF ist ausdrücklich keine, weil sich seine Daten nicht ohne Interpretation auslesen lassen.","url":"https://invoice-api.xhub.io/wissen/e-rechnung"},"en":{"term":"E-invoice","definition":"An e-invoice is an invoice in a structured, machine-processable format — a scanned sheet of paper or an ordinary PDF explicitly is not one, because its data cannot be read out without interpretation.","url":"https://invoice-api.xhub.io/en/glossary/e-rechnung"},"aliases":["elektronische Rechnung","electronic invoice"],"related":["e-rechnungspflicht","hybridformat","xrechnung","zugferd"],"updatedAt":"2026-08-26"},{"slug":"vida","kind":"term","category":"compliance","de":{"term":"ViDA","definition":"ViDA (VAT in the Digital Age) ist das Reformpaket der EU, das die Mehrwertsteuer an digitale Prozesse anpasst — es macht strukturierte Rechnungen zum europäischen Normalfall und führt eine grenzüberschreitende Meldepflicht ein.","url":"https://invoice-api.xhub.io/wissen/vida"},"en":{"term":"ViDA","definition":"ViDA (VAT in the Digital Age) is the EU reform package adapting value-added tax to digital processes — it makes structured invoices the European default and introduces a cross-border reporting obligation.","url":"https://invoice-api.xhub.io/en/glossary/vida"},"aliases":["VAT in the Digital Age","Mehrwertsteuer im digitalen Zeitalter"],"related":["e-rechnungspflicht","e-reporting","en-16931"],"updatedAt":"2026-08-26"},{"slug":"gobd","kind":"term","category":"compliance","de":{"term":"GoBD","definition":"Die GoBD sind die Verwaltungsvorschriften der deutschen Finanzverwaltung dazu, wie steuerlich relevante Daten geführt, gespeichert und im Prüfungsfall bereitgestellt werden müssen — sie bestimmen, wie eine E-Rechnung archiviert werden muss.","url":"https://invoice-api.xhub.io/wissen/gobd"},"en":{"term":"GoBD","definition":"The GoBD are the German tax administration's rules on how tax-relevant data must be kept, stored and made available during an audit — they determine how an e-invoice has to be archived.","url":"https://invoice-api.xhub.io/en/glossary/gobd"},"aliases":["Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern","GoBD-konform"],"related":["revisionssicherheit","aufbewahrungspflicht","pdf-a-3","e-rechnung"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"revisionssicherheit","kind":"term","category":"compliance","de":{"term":"Revisionssicherheit","definition":"Revisionssicherheit bedeutet, dass ein archiviertes Dokument nachträglich nicht unbemerkt verändert werden kann und jede Bearbeitung nachvollziehbar bleibt — die technische Umsetzung ist frei, der Nachweis nicht.","url":"https://invoice-api.xhub.io/wissen/revisionssicherheit"},"en":{"term":"Audit-proof storage","definition":"Audit-proof storage means an archived document cannot be altered afterwards without detection and that every change remains traceable — the technical implementation is free, the proof is not.","url":"https://invoice-api.xhub.io/en/glossary/revisionssicherheit"},"aliases":["revisionssicher","unveränderbar"],"related":["gobd","aufbewahrungspflicht","digitale-signatur"],"updatedAt":"2026-08-26"},{"slug":"aufbewahrungspflicht","kind":"term","category":"compliance","de":{"term":"Aufbewahrungspflicht","definition":"Die Aufbewahrungspflicht verlangt, Rechnungen über einen gesetzlich festgelegten Zeitraum lesbar und auswertbar vorzuhalten — bei einer E-Rechnung ist das strukturierte Original aufzubewahren, nicht ein daraus erzeugter Ausdruck.","url":"https://invoice-api.xhub.io/wissen/aufbewahrungspflicht"},"en":{"term":"Retention obligation","definition":"The retention obligation requires invoices to be kept legible and analysable for a statutory period — for an e-invoice it is the structured original that must be retained, not a printout derived from it.","url":"https://invoice-api.xhub.io/en/glossary/aufbewahrungspflicht"},"aliases":["Aufbewahrungsfrist","retention period"],"related":["gobd","revisionssicherheit","e-rechnung"],"updatedAt":"2026-08-26"},{"slug":"ustg-14","kind":"term","category":"compliance","de":{"term":"§ 14 UStG","definition":"§ 14 UStG legt fest, welche Angaben eine Rechnung in Deutschland enthalten muss, damit der Empfänger die Vorsteuer ziehen darf — fehlt eine davon, ist der Vorsteuerabzug gefährdet, unabhängig vom Dateiformat.","url":"https://invoice-api.xhub.io/wissen/ustg-14"},"en":{"term":"Section 14 UStG","definition":"Section 14 of the German VAT Act sets out which details an invoice must contain for the recipient to deduct input tax — if one is missing, that deduction is at risk regardless of the file format.","url":"https://invoice-api.xhub.io/en/glossary/ustg-14"},"aliases":["Paragraf 14 UStG","Pflichtangaben Rechnung"],"related":["rechnungsnummer","leistungszeitraum","e-rechnungspflicht","umsatzsteuer-id"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"kleinunternehmer","kind":"term","category":"compliance","de":{"term":"Kleinunternehmer (§ 19 UStG)","definition":"Kleinunternehmer nach § 19 UStG weisen keine Umsatzsteuer aus — von der Pflicht, E-Rechnungen empfangen zu können, befreit sie das jedoch nicht, und ihre Rechnungen brauchen den Hinweis auf die Regelung.","url":"https://invoice-api.xhub.io/wissen/kleinunternehmer"},"en":{"term":"Small business scheme (§ 19 UStG)","definition":"Businesses under the § 19 small business scheme do not show VAT — this does not exempt them from having to be able to receive e-invoices, and their invoices need a note referring to the scheme.","url":"https://invoice-api.xhub.io/en/glossary/kleinunternehmer"},"aliases":["Kleinunternehmerregelung","§19 UStG"],"related":["e-rechnungspflicht","ustg-14"],"schemaPath":"countrySpecific","countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"b2g","kind":"term","category":"compliance","de":{"term":"B2G","definition":"B2G (Business-to-Government) bezeichnet Rechnungen an die öffentliche Verwaltung — hier gilt die E-Rechnung in Deutschland schon deutlich länger als im Geschäft zwischen Unternehmen, und die Leitweg-ID ist Pflicht.","url":"https://invoice-api.xhub.io/wissen/b2g"},"en":{"term":"B2G","definition":"B2G (business-to-government) covers invoices to public authorities — in Germany e-invoicing has applied here considerably longer than between businesses, and the Leitweg-ID is mandatory.","url":"https://invoice-api.xhub.io/en/glossary/b2g"},"aliases":["Business-to-Government","Rechnung an Behörden"],"related":["b2b","leitweg-id","xrechnung","ozg-re","zre"],"countries":["DE"],"updatedAt":"2026-08-26"},{"slug":"b2b","kind":"term","category":"compliance","de":{"term":"B2B","definition":"B2B (Business-to-Business) bezeichnet Rechnungen zwischen Unternehmen — dieser Bereich ist der eigentliche Gegenstand der deutschen E-Rechnungsreform, weil er ungleich mehr Belege umfasst als das Geschäft mit Behörden.","url":"https://invoice-api.xhub.io/wissen/b2b"},"en":{"term":"B2B","definition":"B2B (business-to-business) covers invoices between companies — this is the actual subject of the German e-invoicing reform, because it involves far more documents than dealings with public authorities.","url":"https://invoice-api.xhub.io/en/glossary/b2b"},"aliases":["Business-to-Business","Rechnung zwischen Unternehmen"],"related":["b2g","e-rechnungspflicht","e-rechnung"],"updatedAt":"2026-08-26"},{"slug":"xrechnung-vs-zugferd","kind":"guide","category":"formats","de":{"term":"XRechnung oder ZUGFeRD?","definition":"XRechnung und ZUGFeRD unterscheiden sich nicht im Inhalt, sondern in der Verpackung: Die XRechnung ist reines XML für Behörden, ZUGFeRD ein PDF mit eingebettetem XML für Empfänger, die den Beleg auch ansehen wollen.","url":"https://invoice-api.xhub.io/wissen/xrechnung-vs-zugferd"},"en":{"term":"XRechnung or ZUGFeRD?","definition":"XRechnung and ZUGFeRD differ not in content but in packaging: XRechnung is pure XML for public authorities, ZUGFeRD a PDF with embedded XML for recipients who also want to look at the document.","url":"https://invoice-api.xhub.io/en/glossary/xrechnung-vs-zugferd"},"aliases":["XRechnung vs ZUGFeRD","Unterschied XRechnung ZUGFeRD"],"related":["xrechnung","zugferd","hybridformat","cii","ubl"],"updatedAt":"2026-08-26"},{"slug":"cii-vs-ubl","kind":"guide","category":"formats","de":{"term":"CII oder UBL?","definition":"CII und UBL sind zwei XML-Syntaxen für denselben fachlichen Inhalt: Beide setzen EN 16931 um, beide sind gleichwertig gültig — welche Sie brauchen, entscheidet der Empfänger, nicht die Norm.","url":"https://invoice-api.xhub.io/wissen/cii-vs-ubl"},"en":{"term":"CII or UBL?","definition":"CII and UBL are two XML syntaxes for the same business content: both implement EN 16931 and both are equally valid — which one you need is decided by the recipient, not by the standard.","url":"https://invoice-api.xhub.io/en/glossary/cii-vs-ubl"},"aliases":["CII vs UBL","Unterschied CII UBL","welche Syntax"],"related":["cii","ubl","en-16931","xrechnung","peppol-bis"],"updatedAt":"2026-08-26"},{"slug":"zugferd-profile","kind":"guide","category":"formats","de":{"term":"ZUGFeRD-Profile im Vergleich","definition":"Die ZUGFeRD-Profile staffeln, wie viel strukturierte Information eine Datei enthält — von MINIMUM, das nur Buchungshilfe ist, bis EXTENDED. Erst ab dem Profil EN 16931 gilt eine Datei als vollwertige E-Rechnung.","url":"https://invoice-api.xhub.io/wissen/zugferd-profile"},"en":{"term":"ZUGFeRD profiles compared","definition":"The ZUGFeRD profiles grade how much structured information a file carries — from MINIMUM, which is only a booking aid, up to EXTENDED. Only from the EN 16931 profile onwards does a file count as a full e-invoice.","url":"https://invoice-api.xhub.io/en/glossary/zugferd-profile"},"aliases":["ZUGFeRD Profile","MINIMUM BASIC COMFORT EXTENDED","welches ZUGFeRD-Profil"],"related":["zugferd","factur-x","en-16931","hybridformat"],"updatedAt":"2026-08-26"},{"slug":"zugferd-vs-factur-x","kind":"guide","category":"formats","de":{"term":"ZUGFeRD oder Factur-X?","definition":"ZUGFeRD und Factur-X sind technisch dasselbe Format unter zwei nationalen Namen — praktisch relevant sind nur die Profile und die nationalen Zusatzregeln, nicht die Datei an sich.","url":"https://invoice-api.xhub.io/wissen/zugferd-vs-factur-x"},"en":{"term":"ZUGFeRD or Factur-X?","definition":"ZUGFeRD and Factur-X are technically the same format under two national names — what matters in practice are the profiles and the national add-on rules, not the file itself.","url":"https://invoice-api.xhub.io/en/glossary/zugferd-vs-factur-x"},"aliases":["ZUGFeRD vs Factur-X","Unterschied ZUGFeRD Factur-X"],"related":["zugferd","factur-x","zugferd-profile","hybridformat"],"updatedAt":"2026-08-26"},{"slug":"xrechnung-fehler-beheben","kind":"guide","category":"validation","de":{"term":"XRechnung abgelehnt — was tun?","definition":"Die häufigsten Ablehnungsgründe einer XRechnung sind keine XML-Fehler, sondern verletzte Geschäftsregeln: fehlender Ansprechpartner, fehlende Zahlungsangaben, falsch codierter Skonto oder eine Summe, die nicht aufgeht.","url":"https://invoice-api.xhub.io/wissen/xrechnung-fehler-beheben"},"en":{"term":"XRechnung rejected — what now?","definition":"The most common reasons an XRechnung is rejected are not XML errors but violated business rules: a missing seller contact, missing payment details, an incorrectly encoded discount, or totals that do not add up.","url":"https://invoice-api.xhub.io/en/glossary/xrechnung-fehler-beheben"},"aliases":["XRechnung Fehler","BR-DE-2 Fehler","Validierungsfehler beheben"],"related":["validierung","br-de","business-rule","schematron","skonto","schweregrad"],"updatedAt":"2026-08-26"},{"slug":"e-rechnung-empfangen","kind":"guide","category":"compliance","de":{"term":"E-Rechnungen empfangen","definition":"Die Pflicht zum Empfang von E-Rechnungen erfüllt technisch schon ein E-Mail-Postfach — die eigentliche Arbeit beginnt danach: das strukturierte Original auslesen, prüfen und revisionssicher aufbewahren.","url":"https://invoice-api.xhub.io/wissen/e-rechnung-empfangen"},"en":{"term":"Receiving e-invoices","definition":"The obligation to receive e-invoices is technically satisfied by an email inbox — the real work starts afterwards: reading out the structured original, checking it and retaining it in an audit-proof way.","url":"https://invoice-api.xhub.io/en/glossary/e-rechnung-empfangen"},"aliases":["E-Rechnung empfangen","Empfangspflicht umsetzen"],"related":["e-rechnungspflicht","gobd","aufbewahrungspflicht","validierung","e-rechnung"],"updatedAt":"2026-08-26"}]}