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Glossary

Key terms, standards, and identifiers used in Swiss e-invoicing. From QR-Rechnung to PEPPOL — defined clearly and concisely.

37 terms EN 16931 PEPPOL eCH-0069
A
Access Point
A certified PEPPOL service provider that sends and receives business documents on behalf of its connected participants.
B
B2G
Business-to-Government — e-invoicing between private companies and public sector buyers; mandatory in Switzerland from 2026.
BIC
Bank Identifier Code (ISO 9362) — the international identifier for financial institutions used in cross-border payments.
C
Credit Note
A document issued by a seller to correct or reverse a previously issued invoice, reducing the amount owed by the buyer.
Creditor Reference
ISO 11649 structured payment reference used with a regular IBAN on Swiss QR-bills and international invoices.
E
EN 16931
European standard defining the semantic data model for a core electronic invoice, mandatory for EU public procurement.
ESR
Einzahlungsschein mit Referenznummer — the orange Swiss payment slip replaced by the QR-Rechnung in October 2022.
ESTV / AFC
Swiss Federal Tax Administration (Eidgenössische Steuerverwaltung) — the authority responsible for Swiss VAT registration and enforcement.
eBill
Swiss interbank platform for sending and receiving structured electronic invoices directly via e-banking.
eCH-0069
Swiss e-government standard defining the XML structure for electronic invoices in Swiss public administration.
F
Factur-X
Franco-German hybrid e-invoice format combining a human-readable PDF with an embedded structured XML.
FeRD
Forum elektronische Rechnung Deutschland — the German body that developed and maintains the ZUGFeRD e-invoicing standard.
G
GLN
Global Location Number — a GS1 identifier for companies and locations used as a party identifier in PEPPOL and UBL invoices.
GS1 Switzerland
Swiss subsidiary of GS1 managing barcodes, GLN identifiers, and supply-chain data standards used in e-invoicing.
GTIN
Global Trade Item Number — the GS1 product identifier encoded in barcodes and referenced on invoice line items.
I
IBAN
International Bank Account Number — the standard account identifier required on Swiss QR-bills and e-invoices.
ISO 20022
International standard for financial messaging, underpinning Swiss payment instructions (pain.001) and eBill.
M
MWST / TVA / IVA
Swiss VAT (Mehrwertsteuer / Taxe sur la valeur ajoutée / Imposta sul valore aggiunto) — the Swiss value-added tax.
O
OpenPEPPOL
The international non-profit association that governs the PEPPOL network, specifications, and access point certification.
P
PDF/A-3
ISO-standardised archival PDF format that allows embedding arbitrary file attachments — the container used by ZUGFeRD and Factur-X.
PEPPOL
Pan-European public procurement network enabling cross-border exchange of business documents via a standardised 4-corner model.
pain.001
ISO 20022 XML message for initiating a customer credit transfer — the payment instruction format used by Swiss banks.
Q
QR-Rechnung
The Swiss QR-bill standard that replaced payment slips (ESR/LSV) on 30 September 2022.
QR-Referenz
The 27-digit numeric payment reference used with a QR-IBAN on Swiss QR-bills, successor to the ESR reference.
R
Remittance Information
Structured or unstructured payment reference data transmitted with a credit transfer to allow automated reconciliation.
S
SIX Group
Swiss financial infrastructure company operating the SIC payment system, eBill network, and the QR-bill specification.
SMP
Service Metadata Publisher — the PEPPOL directory service that maps a participant's ID to their access point endpoint.
Schematron
Rule-based XML validation language used to enforce business rules in EN 16931, PEPPOL, and ZUGFeRD invoices.
Swiss Payment Standards
SIX's implementation guidelines for ISO 20022 payment messages (pain/camt) governing all Swiss bank payment file formats.
T
Three-Way Matching
The automated process of reconciling a purchase order, goods receipt, and supplier invoice before approving payment.
U
UBL
OASIS Universal Business Language — an XML vocabulary for business documents including invoices, orders, and credit notes.
UID
Swiss company identification number (Unternehmens-Identifikationsnummer) used on all Swiss invoices.
UN/CEFACT CII
UN/CEFACT Cross Industry Invoice — the XML schema used by ZUGFeRD, Factur-X, and the EN 16931 standard.
V
VAT Exemption
A supply of goods or services not subject to VAT, which must be declared on an invoice with the appropriate reason code.
X
XRechnung
German national e-invoice standard based on EN 16931 using UN/CEFACT CII XML, mandatory for federal suppliers since 2020.
XSD
XML Schema Definition — the structural validation layer for e-invoice XML files, checked before Schematron business rules.
Z
ZUGFeRD
German e-invoicing standard embedding structured XML data inside a PDF/A-3 file (hybrid invoice).