Glossary / Lexicon / Vocabulary

Modified on Tue, 4 Nov at 1:24 PM

Term	Country	Definition (EN)
API	France et Belgique	An API (Application Programming Interface) is a set of rules and tools that enable different software applications to communicate with each other, facilitating the exchange of data and functionalities.
B2B ou BtoB	France et Belgique	BtoB (Business to Business) refers to commercial transactions between companies, where one company sells products or services to other companies rather than to end consumers. In Belgium, structured electronic invoicing via the PEPPOL network has been mandatory for all B2B transactions between VAT-registered companies since January 1, 2026.
B2C ou BtoC	France et Belgique	BtoC (Business to Consumer) refers to commercial transactions between a company and individual consumers, where the company sells its products or services directly to the general public.
B2G ou BtoG	France et Belgique	BtoG (Business to Government) refers to commercial activities between businesses and government entities, where companies provide goods or services to public institutions. In Belgium, B2G invoices must be submitted through the Mercurius platform.
CII	France et Belgique	The CII (Cross Industry Invoice) is a standardized electronic invoice format designed for use across various industry sectors. It facilitates the exchange of billing data between companies, regardless of their industry.
Concentrateur de Données ⟶ anciennement PPF	France	The Data Concentrator (formerly known as the Public Invoicing Portal) is the platform established by the French government to centralize electronic invoice data. Its purpose is to make tax data available to the tax administration.
DGFIP	France	The DGFIP (General Directorate of Public Finances) is the French administration responsible for managing public finances. It is primarily in charge of tax collection, maintaining the State’s accounts, and overseeing public expenditure control.
E-invoicing	France et Belgique	E-invoicing is electronic invoicing between businesses. It involves issuing, transmitting, and receiving invoices in a digital format, while complying with legal requirements regarding conformity, security, and data integrity.
E-reporting	France et Belgique	E-reporting refers to the electronic transmission of transaction data to the tax authorities. In Belgium, the e-reporting obligation is scheduled for January 1, 2028, enabling the Federal Public Service Finance (FPS Finance) to automatically collect companies' tax data.
EDI	France et Belgique	EDI, or Electronic Data Interchange, is the inter-company communication of commercial documents in a standard format. It replaces paper documents such as purchase orders or invoices, enabling time savings and error reduction.
EDIFACT	France et Belgique	EDIFACT is the acronym for "Electronic Data Interchange For Administration, Commerce and Transport." It is a United Nations standard describing technical specifications for the exchange of computerized data (EDI).
EFI	France	The Electronic Data Interchange (EDI) is a system for transmitting tax data through electronic forms, used to declare and send information to the tax authorities.
EN16931	France et Belgique	The European Standard EN16931 defines a standard model for electronic invoices in Europe, aiming to harmonize the format of digital invoices and facilitate commercial exchanges between countries of the European Union. In Belgium, all structured B2B and B2G electronic invoices must comply with this standard as of January 1, 2026.
ETI	France et Belgique	A Mid-Sized Enterprise is a company that falls between an SME and a large corporation. It generally has between 250 and 4,999 employees and an annual turnover of less than 1.5 billion euros.
Factur-X	France et Belgique	Electronic invoice standard known as mixed or hybrid, containing both the PDF presentation of the invoice and its data in a structured format. Although recognized in Europe, Factur-X is not the mandatory format in Belgium, which favors the PEPPOL BIS Billing 3.0 format.
Fichier structuré	France et Belgique	A structured file contains data conforming to a predefined format (VAT number, invoice number, etc.) allowing a machine to automatically extract the information.
Mercurius	Belgique	Mercurius is the official Belgian platform for B2G (Business to Government) electronic invoicing, the Belgian equivalent of Chorus Pro in France. Managed by the FPS BOSA, Mercurius serves as the main mailroom for Belgian public authorities in matters of e-invoicing and e-procurement. The platform uses the PEPPOL network and enables companies to send their invoices to Belgian public administrations in a secure and standardized manner.
Numéro TVA belge	Belgique	The Belgian VAT number is a unique identifier assigned to each VAT-registered business in Belgium. It consists of the prefix "BE" followed by 10 digits. This number is essential for all commercial transactions and electronic invoicing in Belgium.
PDF	France et Belgique	The Portable Document Format is a digital file format that preserves the layout, fonts, and images of the original document, regardless of the device used. In Belgium, PDF invoices remain legal for B2C and international transactions but have no longer been permitted for B2B transactions between Belgian VAT-registered companies since January 1, 2026.
PEPPOL	Belgique	PEPPOL (Pan-European Public Procurement On-Line) is a standardized international network enabling the secure exchange of electronic documents, notably invoices, between businesses and public administrations. In Belgium, the use of the PEPPOL network has been mandatory for all structured B2B and B2G electronic invoices since January 1, 2026. Access to the network is provided through certified service providers called PEPPOL Access Points.
PEPPOL BIS Billing 3.0	Belgique	PEPPOL BIS Billing 3.0 is the mandatory standard format for structured electronic invoices in Belgium since January 1, 2026. Based on the European standard EN16931, this format uses XML language (UBL syntax) to structure invoicing data in a uniform and automatable manner. It ensures interoperability between all invoicing systems connected to the PEPPOL network.
Plateforme Agréée (PA) ⟶ anciennement PDP	France	A PA is a service provider registered with the DGFIP, responsible for issuing, receiving, and transmitting electronic invoices in compliance with the reform.
PME	France et Belgique	A Small or Medium-sized Enterprise typically employs fewer than 250 people and has an annual turnover of less than 50 million euros.
Point d'accès PEPPOL (Access Point)	Belgique	A PEPPOL Access Point is a certified technical service provider that enables businesses to connect to the PEPPOL network for sending and receiving structured electronic invoices. These providers ensure the secure transmission of documents and guarantee compliance with PEPPOL standards. Belgian companies must choose a certified Access Point to comply with the electronic invoicing obligation.
RGPD	France et Belgique	The General Data Protection Regulation is a European law that governs the processing of personal data and strengthens the rights of citizens.
SIREN	France	The Business Directory Identification System is a unique 9-digit number assigned to each company in France.
Solution Compatible (SC) ⟶ anciennement OD	France	A Compatible Solution is software capable of managing electronic invoices but not certified by the State; it must interface with an Approved Platform to transmit the invoices.
SPF BOSA	Belgique	The Federal Public Service Strategy and Support (FPS BOSA) is the Belgian federal administration responsible for the digital transformation of public services. FPS BOSA notably manages the Mercurius platform and supports public administrations and their suppliers in the adoption of electronic invoicing. It also serves as the Belgian PEPPOL Authority.
SPF Finances	Belgique	The Federal Public Service Finance is the Belgian tax administration, equivalent to the DGFIP in France. The FPS Finance is responsible for tax collection, VAT management, and tax auditing. In the context of electronic invoicing, the FPS Finance will receive transaction data via e-reporting starting in 2028.
TPE	France et Belgique	A Very Small Enterprise typically has fewer than 10 employees and an annual turnover of less than 2 million euros.
TVA	France et Belgique	Value Added Tax is an indirect consumption tax, collected by businesses and remitted to the government. In Belgium, all businesses subject to VAT are required to issue structured electronic invoices for their B2B transactions as of January 1, 2026.
UBL	France et Belgique	The Universal Business Language is a standard for electronic business documents, facilitating exchanges between companies. In Belgium, the UBL format is used as the XML syntax for the PEPPOL BIS Billing 3.0 standard, which is the mandatory format for structured electronic invoicing.
XML	France et Belgique	eXtensible Markup Language is a computer language that allows data to be structured and organized in a way that is readable by both humans and machines. Structured electronic invoices in Belgium use the XML format according to the UBL syntax.