E-Invoicing and Interoperability Glossary

Peppol Access Point

A Peppol Access Point is a service provider certified by a Peppol authority. In France, since January 2025, the DGFiP has taken over this role from OpenPeppol. It enables public and private organizations to connect securely to the Peppol network, allowing them to send and receive electronic invoices and other standardized business documents in formats compliant with European standards, such as UBL and CII. A Peppol Access Point ensures interoperability between information systems, supports secure cross-border document exchanges and, where applicable, complies with local regulatory requirements.

Electronic Invoicing Address

An Electronic Invoicing Address is a unique technical identifier assigned to a business for routing electronic invoices across interoperable networks. This identifier enables the automated and secure delivery of electronic invoices and forms part of the European standardization framework for e-invoicing.

For more information, read our dedicated article

Agency for State Financial Information Systems (AIFE)

The Agency for State Financial Information Systems (AIFE) is a public body operating under the French Ministry of the Economy and Finance. It is responsible for designing, deploying and maintaining France’s national financial and accounting digitalization platforms, including Chorus Pro. AIFE defines the technical frameworks, supports regulatory developments and ensures that public digital infrastructures remain compliant with European directives.

Peppol Directory

The Peppol Directory is a global registry listing all organizations authorized to exchange electronic documents through the Peppol network. Each participant is identified by a unique Peppol ID, ensuring interoperability and cross-border recognition of electronic business transactions.

Public Business Directory

The Public Business Directory is the official database maintained by INSEE, France’s National Institute of Statistics and Economic Studies. It centralizes the legal and administrative information relating to French businesses. Within the French e-invoicing framework, it enables the reliable identification of invoice recipients and serves as the reference directory linking businesses, Certified Platforms (formerly PDPs) and Chorus Pro.

Electronic Archiving

Electronic archiving refers to the technical and organizational measures used to preserve digital documents over the long term while ensuring their: integrity, authenticity, durability, andaccessibility. Electronic archiving systems should comply with recognized standards such as NF Z42-013 and ISO 14641.

Cross Industry Invoice (CII)

Cross Industry Invoice (CII) is an international electronic invoicing standard developed by UN/CEFACT. Based on XML, CII provides a standardized structure for invoice data, enabling interoperability between information systems and facilitating cross-border electronic invoicing.

Chorus Pro

Chorus Pro is France’s national electronic invoicing platform for the public sector, operated by AIFE. It is mandatory for all invoices issued to French public-sector entities. Chorus Pro centralizes the submission, transmission and tracking of B2G electronic invoices, providing the official infrastructure that ensures compliance, traceability and interoperability between businesses and public administrations.

Data Hub

A Data Hub is a software platform or technical service designed to collect, transform and redistribute invoice data across multiple formats. It acts as an interoperability layer between heterogeneous information systems while applying the technical and regulatory rules required for compliant electronic invoicing.

Invoice Lifecycle

The Invoice Lifecycle describes every stage through which an electronic invoice passes, including: creation, transmission, validation, approval, and payment. Managing the invoice lifecycle ensures that all stakeholders have real-time visibility into the processing status of each invoice.

Electronic Data Interchange (EDI)

Electronic Data Interchange (EDI) is the structured electronic exchange of business documents—particularly invoices—using standardized protocols such as EDIFACT and ANSI X12. EDI enables fully automated exchanges between information systems. Originally adopted in high-volume industries such as manufacturing, retail and logistics, EDI remains legally recognized and continues to be valued for its robustness, reliability and ability to process large volumes of business transactions efficiently.

E-Invoicing

E-invoicing is the regulatory requirement to issue, transmit and receive invoices in a structured electronic format, such as UBL, CII or Factur-X. Unlike a simple PDF sent by email, a structured electronic invoice contains machine-readable data that can be processed automatically by information systems. E-invoicing streamlines accounting processes, ensures tax compliance and enables seamless interoperability between business systems.

E-Reporting

E-reporting is a regulatory requirement that complements e-invoicing. It requires businesses to transmit transaction and payment data relating to operations that are not covered by mandatory e-invoicing, including: international transactions (intra-Community acquisitions, EU sales and exports), Business-to-Consumer (B2C) transactions, and payment data where required by the tax authorities. E-reporting enables more comprehensive VAT reporting while improving the traceability of commercial transactions.

Factur-X

Factur-X is a Franco-German hybrid e-invoicing format that combines: a human-readable PDF invoice, and a structured XML file based on the Cross Industry Invoice (CII) standard. This dual-format approach allows users to read invoices easily while enabling automated processing by accounting and ERP systems

National Forum for Electronic Invoicing

The National Forum for Electronic Invoicing (FNFE) is a French non-profit association bringing together businesses, software vendors, public institutions and industry experts to support the implementation of electronic invoicing. The FNFE promotes the adoption of international standards while ensuring alignment with French regulatory requirements.

Structured and Unstructured Formats

A structured format, such as XML, UBL or CII, follows standardized data models that enable invoices to be processed automatically by information systems. An unstructured format, such as an image-based PDF or a scanned document, cannot be processed automatically. To integrate these documents into business systems, additional technologies such as Optical Character Recognition (OCR) or video coding are generally required.

Interoperability

Interoperability is the ability of different information systems to exchange, interpret and process data consistently. It is one of the fundamental principles of electronic invoicing, ensuring compatibility between invoice formats such as UBL, CII and Factur-X, while enabling seamless integration across national infrastructures—including the Public Invoicing Portal (PPF) and Chorus Pro—as well as European networks such as Peppol.

ISO/IEC 27001

ISO/IEC 27001 is the internationally recognized standard for Information Security Management Systems (ISMS). It defines the requirements, controls and best practices organizations should implement to protect the confidentiality, integrity and availability of information throughout its lifecycle. Within the context of electronic invoicing, ISO/IEC 27001 helps ensure that exchanged and archived data remain secure against unauthorized access, alteration or loss.

For more information, read our dedicated article

Order to Cash (O2C)

Order-to-Cash (O2C) encompasses all business processes from receiving a customer order through to collecting payment. The process typically includes: order validation, delivery of goods or services, issuance of the electronic invoice, payment collection, and accounting reconciliation. Digitizing the Order-to-Cash cycle improves tax compliance, accelerates payment collection and strengthens working capital management.

Purchase to Pay (P2P)

Purchase-to-Pay (P2P) covers the complete procure-to-pay cycle, from the initial purchase request through to the final supplier payment. It generally includes: purchase request and approval, purchase order issuance, receipt of goods or services, three-way matching (purchase order, goods receipt and invoice), payment processing, and legally compliant document archiving. Digitalizing the Purchase-to-Pay process improves compliance, reduces discrepancies and provides better control over financial commitments and supplier relationships.

Optical Character Recognition (OCR)

Optical Character Recognition (OCR) is a technology that automatically extracts textual information from images or unstructured PDF documents, typically originating from scanned paper invoices. OCR remains particularly valuable in hybrid environments where paper invoices coexist with electronic invoice flows, making it easier to capture and integrate invoice data into ERP, accounting and financial management systems.

Compatible Solution (formerly Dematerialization Operator)

A Compatible Solution (formerly known as a Dematerialization Operator (OD)) is a technical service provider that converts, transmits and, in some cases, validates electronic invoices on behalf of businesses. A Compatible Solution ensures invoice formats comply with applicable standards and routes invoice flows to Certified Platforms (PAs). It integrates e-invoicing processes with ERP and accounting systems while facilitating seamless and secure electronic exchanges.

Certified Platform

A Certified Platform is the new designation for the platforms officially registered by the French tax authorities (DGFiP), replacing the former Partner Dematerialization Platforms (PDPs). Certified Platforms are authorized to: receive and transmit electronic invoices, extract invoice data for transmission to the Public Invoicing Portal, perform regulatory compliance checks, ensure interoperability between information systems, and guarantee the traceability of invoice exchanges between businesses and the French tax administration. Certified Platforms play a central role in France’s e-invoicing ecosystem by ensuring both regulatory compliance and secure data exchanges.

Partner Dematerialization Platform (PDP)

A Partner Dematerialization Platform (PDP) was the former designation for what are now officially known as Certified Platforms (PAs). Although the acronym PDP still appears in certain documents and legacy communications, it is gradually being replaced by the official term Certified Platform (PA).

Public Invoicing Portal (PIP)

The Public Invoicing Portal (Portail Public de Facturation – PPF) is the national infrastructure operated by the French State. It performs two key functions: maintaining the Public Business Directory, and acting as the national Data Hub for tax reporting. The PPF is the cornerstone of France’s e-invoicing reform, providing the connection between businesses, Certified Platforms and the French tax administration.

Security Protocol

A Security Protocol is a set of technical rules and mechanisms designed to ensure the confidentiality, integrity and authenticity of electronic exchanges. These protocols rely on technologies such as: encryption, authentication, electronic signatures, and timestamping. Within the context of e-invoicing, security protocols protect the transmission and storage of electronic invoices exchanged through the PPF, Certified Platforms and Compatible Solutions.

Sistema di Interscambio (SdI)

The Sistema di Interscambio (SdI) is Italy’s centralized e-invoicing platform, operated by the Agenzia delle Entrate, the Italian Revenue Agency. The SdI receives, validates and forwards electronic invoices between trading partners. As one of Europe’s earliest national e-invoicing platforms, it is widely regarded as a benchmark for the digitalization of tax reporting and electronic invoicing.

Electronic Signature

An Electronic Signature is a cryptographic mechanism used to verify both the authenticity of the signer and the integrity of an electronic document. Recognized under the eIDAS Regulation, electronic signatures have legal validity throughout the European Union and are available at three assurance levels: Simple Electronic Signature (SES), Advanced Electronic Signature (AES), and Qualified Electronic Signature (QES). Within e-invoicing, electronic signatures enhance security, strengthen evidential value and help ensure regulatory compliance.

Universal Business Language (UBL)

Universal Business Language (UBL) is an international XML-based standard covering electronic invoices as well as a wide range of other business documents, including purchase orders and despatch advice. UBL provides a standardized data structure that enables automated processing and interoperability between information systems across Europe and around the world.

Video Coding

Video Coding is a semi-automated validation process used to complete or correct data extracted through Optical Character Recognition (OCR). It combines automated data capture with human-assisted verification to improve the accuracy of invoice data extraction. Video Coding helps ensure that key invoice information is correctly captured and successfully integrated into accounting, ERP and tax management systems.