[{"data":1,"prerenderedAt":3200},["ShallowReactive",2],{"glossary":3},[4,102,229,338,461,533,593,668,757,819,889,954,1067,1201,1313,1416,1520,1620,1699,1759,1817,1883,2005,2118,2204,2264,2405,2550,2603,2667,2712,2847,2912,2988,3046,3093,3142],{"id":5,"title":6,"body":7,"description":91,"extension":92,"lastUpdatedAt":93,"letter":94,"meta":95,"navigation":96,"path":97,"seo":98,"stem":99,"summary":100,"term":6,"__hash__":101},"glossary\u002Fglossary\u002Faccess-point.md","Access Point",{"type":8,"value":9,"toc":86},"minimark",[10,23,26,37,48,51,56],[11,12,13,14,18,19,22],"p",{},"A ",[15,16,17],"strong",{},"PEPPOL Access Point"," is a certified service provider that connects businesses to the PEPPOL network. It handles the secure transmission of documents (invoices, orders, etc.) between sender and receiver using the ",[15,20,21],{},"PEPPOL AS4"," transport protocol.",[11,24,25],{},"The PEPPOL 4-corner model:",[27,28,33],"pre",{"className":29,"code":31,"language":32},[30],"language-text","[Sender] → [Sender's Access Point] → [Receiver's Access Point] → [Receiver]\n","text",[34,35,31],"code",{"__ignoreMap":36},"",[11,38,39,40,43,44,47],{},"Access Points discover each other via the ",[15,41,42],{},"SMP"," (Service Metadata Publisher) and ",[15,45,46],{},"SML"," (Service Metadata Locator) lookup chain — a DNS-based directory of PEPPOL participants.",[11,49,50],{},"To become a certified Access Point, a service provider must pass OpenPEPPOL's conformance testing and sign the PEPPOL Transport Infrastructure Agreement (TIA).",[52,53,55],"h3",{"id":54},"key-facts","Key facts",[57,58,59,66,73,80,83],"ul",{},[60,61,62,63,65],"li",{},"Transport protocol: ",[15,64,21],{}," (based on AS4 \u002F ebMS 3.0)",[60,67,68,69,72],{},"Discovery: ",[15,70,71],{},"SMP + SML"," (DNS-based participant registry)",[60,74,75,76,79],{},"Certification: granted by ",[15,77,78],{},"OpenPEPPOL"," after conformance testing",[60,81,82],{},"Role: acts as a trusted intermediary — similar to a digital post office",[60,84,85],{},"Swiss-certified access point providers: several, including Swiss Post and ERP vendors",{"title":36,"searchDepth":87,"depth":87,"links":88},2,[89],{"id":54,"depth":90,"text":55},3,"A PEPPOL Access Point is a certified service provider that connects businesses to the PEPPOL network. It handles the secure transmission of documents (invoices, orders, etc.) between sender and receiver using the PEPPOL AS4 transport protocol.","md","2026-04-21","A",{},true,"\u002Fglossary\u002Faccess-point",{"description":91},"glossary\u002Faccess-point","A certified PEPPOL service provider that sends and receives business documents on behalf of its connected participants.","yPHJobeK_M348zH2J5jIJLv1khAUOYfljWaYMBwj86c",{"id":103,"title":104,"body":105,"description":221,"extension":92,"lastUpdatedAt":93,"letter":222,"meta":223,"navigation":96,"path":224,"seo":225,"stem":226,"summary":227,"term":111,"__hash__":228},"glossary\u002Fglossary\u002Fb2g.md","B2g",{"type":8,"value":106,"toc":217},[107,113,132,136,184,186],[11,108,109,112],{},[15,110,111],{},"B2G"," (Business-to-Government) refers to electronic invoicing from private companies to public sector entities — federal agencies, cantonal administrations, municipalities, and publicly funded institutions.",[11,114,115,116,119,120,123,124,127,128,131],{},"Switzerland mandates B2G e-invoicing for suppliers to the ",[15,117,118],{},"Swiss federal administration"," from ",[15,121,122],{},"1 January 2026",", based on the revised Federal Finance Ordinance (FVO). The accepted formats are ",[15,125,126],{},"eBill"," and ",[15,129,130],{},"PEPPOL BIS Billing 3.0",".",[52,133,135],{"id":134},"timeline","Timeline",[137,138,139,152],"table",{},[140,141,142],"thead",{},[143,144,145,149],"tr",{},[146,147,148],"th",{},"Date",[146,150,151],{},"Milestone",[153,154,155,164,172],"tbody",{},[143,156,157,161],{},[158,159,160],"td",{},"2019",[158,162,163],{},"EU Directive 2014\u002F55\u002FEU B2G e-invoicing mandatory for above-threshold contracts",[143,165,166,169],{},[158,167,168],{},"2020",[158,170,171],{},"Several Swiss cantons begin accepting eBill from suppliers",[143,173,174,179],{},[158,175,176],{},[15,177,178],{},"2026",[158,180,181],{},[15,182,183],{},"Swiss federal administration mandates B2G e-invoicing",[52,185,55],{"id":54},[57,187,188,199,207,214],{},[60,189,190,191,194,195,198],{},"Contrasts with ",[15,192,193],{},"B2B"," (business-to-business) and ",[15,196,197],{},"B2C"," (business-to-consumer)",[60,200,201,202,127,204],{},"Swiss B2G accepted formats: ",[15,203,126],{},[15,205,206],{},"PEPPOL",[60,208,209,210,213],{},"EU legal basis: ",[15,211,212],{},"Directive 2014\u002F55\u002FEU"," (EN 16931 compliance required)",[60,215,216],{},"Drives adoption of structured e-invoice standards across Switzerland",{"title":36,"searchDepth":87,"depth":87,"links":218},[219,220],{"id":134,"depth":90,"text":135},{"id":54,"depth":90,"text":55},"B2G (Business-to-Government) refers to electronic invoicing from private companies to public sector entities — federal agencies, cantonal administrations, municipalities, and publicly funded institutions.","B",{},"\u002Fglossary\u002Fb2g",{"description":221},"glossary\u002Fb2g","Business-to-Government — e-invoicing between private companies and public sector buyers; mandatory in Switzerland from 2026.","J99wqGy10TDxCY4dDx1rgm_Y0xWwNzoBu_Mbr3jKIMk",{"id":230,"title":231,"body":232,"description":331,"extension":92,"lastUpdatedAt":93,"letter":222,"meta":332,"navigation":96,"path":333,"seo":334,"stem":335,"summary":336,"term":239,"__hash__":337},"glossary\u002Fglossary\u002Fbic.md","Bic",{"type":8,"value":233,"toc":328},[234,249,255,285,292,295,297],[11,235,236,237,240,241,244,245,248],{},"The ",[15,238,239],{},"BIC"," (Bank Identifier Code), also known as a ",[15,242,243],{},"SWIFT code",", is an 8- or 11-character identifier for financial institutions defined by ",[15,246,247],{},"ISO 9362",". It is used in cross-border credit transfers (SEPA, SWIFT) to route payments to the correct bank.",[11,250,251,252],{},"Format: ",[34,253,254],{},"AAAABBCCDDD",[57,256,257,263,269,275],{},[60,258,259,262],{},[34,260,261],{},"AAAA"," — 4-letter institution code",[60,264,265,268],{},[34,266,267],{},"BB"," — 2-letter country code (ISO 3166-1)",[60,270,271,274],{},[34,272,273],{},"CC"," — 2-character location code",[60,276,277,280,281,284],{},[34,278,279],{},"DDD"," — 3-character branch code (optional; ",[34,282,283],{},"XXX"," for head office)",[11,286,287,288,291],{},"Example: ",[34,289,290],{},"UBSWCHZH80A"," (UBS, Switzerland, Zurich, branch)",[11,293,294],{},"In Swiss domestic payments (pain.001 via SIC), BIC is not mandatory — IBAN alone is sufficient. BIC is required for SWIFT\u002FSEPA cross-border transfers.",[52,296,55],{"id":54},[57,298,299,304,315,322,325],{},[60,300,301,302],{},"Standard: ",[15,303,247],{},[60,305,306,307,310,311,314],{},"Length: ",[15,308,309],{},"8 characters"," (no branch) or ",[15,312,313],{},"11 characters"," (with branch)",[60,316,317,318,321],{},"Managed by: ",[15,319,320],{},"SWIFT"," (Society for Worldwide Interbank Financial Telecommunication)",[60,323,324],{},"Required for: SEPA and SWIFT cross-border payments",[60,326,327],{},"Optional for: Swiss domestic payments (IBAN sufficient)",{"title":36,"searchDepth":87,"depth":87,"links":329},[330],{"id":54,"depth":90,"text":55},"The BIC (Bank Identifier Code), also known as a SWIFT code, is an 8- or 11-character identifier for financial institutions defined by ISO 9362. It is used in cross-border credit transfers (SEPA, SWIFT) to route payments to the correct bank.",{},"\u002Fglossary\u002Fbic",{"description":331},"glossary\u002Fbic","Bank Identifier Code (ISO 9362) — the international identifier for financial institutions used in cross-border payments.","uG5-WjmDuffCfwvQW0NviSKRoRmXVMgTjT9h0wEatfk",{"id":339,"title":340,"body":341,"description":453,"extension":92,"lastUpdatedAt":93,"letter":454,"meta":455,"navigation":96,"path":456,"seo":457,"stem":458,"summary":459,"term":340,"__hash__":460},"glossary\u002Fglossary\u002Fcredit-note.md","Credit Note",{"type":8,"value":342,"toc":450},[343,357,360,420,431,433],[11,344,13,345,347,348,352,353,356],{},[15,346,340],{}," (German: ",[349,350,351],"em",{},"Gutschrift",", French: ",[349,354,355],{},"Note de crédit",") is a commercial document issued by a seller to partially or fully reverse a prior invoice. It reduces the buyer's outstanding liability and is used for returns, pricing corrections, or cancellations.",[11,358,359],{},"In structured e-invoicing, credit notes are distinct document types with their own XML elements:",[137,361,362,372],{},[140,363,364],{},[143,365,366,369],{},[146,367,368],{},"Format",[146,370,371],{},"Credit Note element",[153,373,374,391,411],{},[143,375,376,381],{},[158,377,378],{},[15,379,380],{},"UBL 2.1",[158,382,383,386,387,390],{},[34,384,385],{},"\u003CCreditNote>"," (separate document type from ",[34,388,389],{},"\u003CInvoice>",")",[143,392,393,398],{},[158,394,395],{},[15,396,397],{},"UN\u002FCEFACT CII",[158,399,400,403,404,407,408],{},[34,401,402],{},"\u003Crsm:CrossIndustryInvoice>"," with ",[34,405,406],{},"TypeCode"," ",[15,409,410],{},"381",[143,412,413,417],{},[158,414,415],{},[15,416,126],{},[158,418,419],{},"Supported as a negative-amount corrective invoice",[11,421,422,423,426,427,430],{},"A credit note must reference the original invoice number in the ",[34,424,425],{},"BillingReference"," (UBL) or ",[34,428,429],{},"InvoiceReferencedDocument"," (CII) element to be properly matched in the buyer's ERP.",[52,432,55],{"id":54},[57,434,435,441,444,447],{},[60,436,437,438,440],{},"Document type code: ",[15,439,410],{}," (UN\u002FCEFACT UNCL 1001)",[60,442,443],{},"Must reference: the original invoice (number + date)",[60,445,446],{},"Reduces: the buyer's accounts payable and the seller's accounts receivable",[60,448,449],{},"VAT: must mirror the tax treatment of the original invoice",{"title":36,"searchDepth":87,"depth":87,"links":451},[452],{"id":54,"depth":90,"text":55},"A Credit Note (German: Gutschrift, French: Note de crédit) is a commercial document issued by a seller to partially or fully reverse a prior invoice. It reduces the buyer's outstanding liability and is used for returns, pricing corrections, or cancellations.","C",{},"\u002Fglossary\u002Fcredit-note",{"description":453},"glossary\u002Fcredit-note","A document issued by a seller to correct or reverse a previously issued invoice, reducing the amount owed by the buyer.","qRdxbJ8EnFhHSMa_NP_xGVsojyP16OaPUXmplASSXYQ",{"id":462,"title":463,"body":464,"description":526,"extension":92,"lastUpdatedAt":93,"letter":454,"meta":527,"navigation":96,"path":528,"seo":529,"stem":530,"summary":531,"term":463,"__hash__":532},"glossary\u002Fglossary\u002Fcreditor-reference.md","Creditor Reference",{"type":8,"value":465,"toc":523},[466,471,484,494,496],[11,467,236,468,470],{},[15,469,463],{}," (ISO 11649) is an internationally standardised payment reference designed to replace unstructured remittance information. On Swiss QR-bills it is used when the creditor holds a regular IBAN (not a QR-IBAN).",[11,472,251,473,476,477,480,481],{},[15,474,475],{},"RF"," + 2-digit check digits + up to 21 alphanumeric characters.",[478,479],"br",{},"\nExample: ",[34,482,483],{},"RF18 5390 0754 7034",[11,485,486,487,490,491,131],{},"The check digits are calculated using the same algorithm as the IBAN (ISO 7064 MOD-97-10), making the reference self-validating. It is carried in the QR Code field ",[34,488,489],{},"Reference"," with type ",[34,492,493],{},"SCOR",[52,495,55],{"id":54},[57,497,498,503,508,515,520],{},[60,499,301,500],{},[15,501,502],{},"ISO 11649",[60,504,251,505,507],{},[34,506,475],{}," + 2 check digits + max 21 alphanumeric chars (max 25 total)",[60,509,510,511,514],{},"Used with: regular ",[15,512,513],{},"IBAN"," (not QR-IBAN)",[60,516,517,518],{},"QR Code reference type: ",[34,519,493],{},[60,521,522],{},"Internationally recognised — usable for cross-border invoices",{"title":36,"searchDepth":87,"depth":87,"links":524},[525],{"id":54,"depth":90,"text":55},"The Creditor Reference (ISO 11649) is an internationally standardised payment reference designed to replace unstructured remittance information. On Swiss QR-bills it is used when the creditor holds a regular IBAN (not a QR-IBAN).",{},"\u002Fglossary\u002Fcreditor-reference",{"description":526},"glossary\u002Fcreditor-reference","ISO 11649 structured payment reference used with a regular IBAN on Swiss QR-bills and international invoices.","yiP0AGACeDkJ50QJQaMoIFtboUzD9_BjQ8RS6oQzXog",{"id":534,"title":535,"body":536,"description":585,"extension":92,"lastUpdatedAt":93,"letter":586,"meta":587,"navigation":96,"path":588,"seo":589,"stem":590,"summary":591,"term":542,"__hash__":592},"glossary\u002Fglossary\u002Fen-16931.md","En 16931",{"type":8,"value":537,"toc":582},[538,548,556,558],[11,539,540,543,544,547],{},[15,541,542],{},"EN 16931"," is a European Norm published by ",[15,545,546],{},"CEN"," (European Committee for Standardisation) that defines the semantic data model for a core electronic invoice. It is the legal basis for e-invoicing in EU public procurement under Directive 2014\u002F55\u002FEU.",[11,549,550,551,127,553,555],{},"The standard does not define a file format directly. Instead, it is implemented via two XML syntaxes: ",[15,552,380],{},[15,554,397],{},". Any compliant invoice must satisfy the EN 16931 business rules validated by Schematron.",[52,557,55],{"id":54},[57,559,560,566,572,579],{},[60,561,562,563,565],{},"Published by ",[15,564,546],{}," (European standards body)",[60,567,568,569],{},"Mandatory for EU B2G invoicing since ",[15,570,571],{},"April 2019",[60,573,574,575,127,577],{},"Two syntax bindings: ",[15,576,380],{},[15,578,397],{},[60,580,581],{},"Forms the basis for ZUGFeRD, Factur-X, PEPPOL BIS Billing 3.0",{"title":36,"searchDepth":87,"depth":87,"links":583},[584],{"id":54,"depth":90,"text":55},"EN 16931 is a European Norm published by CEN (European Committee for Standardisation) that defines the semantic data model for a core electronic invoice. It is the legal basis for e-invoicing in EU public procurement under Directive 2014\u002F55\u002FEU.","E",{},"\u002Fglossary\u002Fen-16931",{"description":585},"glossary\u002Fen-16931","European standard defining the semantic data model for a core electronic invoice, mandatory for EU public procurement.","jmFqEHevLcNALmC9cWIF6_FilpmegrhpL2xN9LX_N4Q",{"id":594,"title":595,"body":596,"description":661,"extension":92,"lastUpdatedAt":93,"letter":586,"meta":662,"navigation":96,"path":663,"seo":664,"stem":665,"summary":666,"term":602,"__hash__":667},"glossary\u002Fglossary\u002Fesr.md","Esr",{"type":8,"value":597,"toc":658},[598,608,623,625],[11,599,236,600,603,604,607],{},[15,601,602],{},"ESR"," (Einzahlungsschein mit Referenznummer), also known as the orange payment slip or ",[15,605,606],{},"BVR"," (Bulletin de versement avec numéro de référence) in French, was the dominant Swiss payment reference system for decades. It allowed creditors to reconcile payments automatically using a printed 27-digit reference number.",[11,609,610,611,614,615,618,619,622],{},"ESR was officially ",[15,612,613],{},"discontinued on 30 September 2022"," and replaced by the ",[15,616,617],{},"QR-Rechnung"," (QR-bill). The 27-digit reference number logic lives on as the ",[15,620,621],{},"QR-Referenz"," in the QR-bill standard.",[52,624,55],{"id":54},[57,626,627,633,640,643,649],{},[60,628,629,630],{},"Discontinued: ",[15,631,632],{},"30 September 2022",[60,634,635,636,639],{},"Colour: ",[15,637,638],{},"orange"," (ESR) or red (ES — without reference)",[60,641,642],{},"Reference: 27-digit numeric, Modulo-10 check digit",[60,644,645,646,648],{},"Successor: ",[15,647,617],{}," with QR-Referenz or Creditor Reference",[60,650,651,652,127,655],{},"Issued and administered by ",[15,653,654],{},"Swiss Post",[15,656,657],{},"SIX Group",{"title":36,"searchDepth":87,"depth":87,"links":659},[660],{"id":54,"depth":90,"text":55},"The ESR (Einzahlungsschein mit Referenznummer), also known as the orange payment slip or BVR (Bulletin de versement avec numéro de référence) in French, was the dominant Swiss payment reference system for decades. It allowed creditors to reconcile payments automatically using a printed 27-digit reference number.",{},"\u002Fglossary\u002Fesr",{"description":661},"glossary\u002Fesr","Einzahlungsschein mit Referenznummer — the orange Swiss payment slip replaced by the QR-Rechnung in October 2022.","mYmDa9ubb72NmP8pIkx7SLE6L0XlCDKZYF3b7GmMwVw",{"id":669,"title":670,"body":671,"description":749,"extension":92,"lastUpdatedAt":93,"letter":586,"meta":750,"navigation":96,"path":751,"seo":752,"stem":753,"summary":754,"term":755,"__hash__":756},"glossary\u002Fglossary\u002Festv.md","Estv",{"type":8,"value":672,"toc":746},[673,689,692,711,713],[11,674,236,675,678,679,682,683,685,686,131],{},[15,676,677],{},"ESTV"," (Eidgenössische Steuerverwaltung) — known as ",[15,680,681],{},"AFC"," (Administration fédérale des contributions) in French and ",[15,684,681],{}," (Amministrazione federale delle contribuzioni) in Italian — is the Swiss federal authority responsible for administering direct federal taxes and ",[15,687,688],{},"VAT (MWST)",[11,690,691],{},"For e-invoicing purposes, the ESTV is relevant because:",[57,693,694,701,704],{},[60,695,696,697,700],{},"It maintains the ",[15,698,699],{},"UID-MWST register"," — the official list of VAT-registered businesses",[60,702,703],{},"It sets the Swiss VAT rates and exemption rules that must be correctly reflected on every invoice",[60,705,706,707,710],{},"It defines the ",[15,708,709],{},"electronic invoicing retention requirements"," (invoices must be stored for 10 years)",[52,712,55],{"id":54},[57,714,715,721,727,733,739],{},[60,716,717,718],{},"German name: ",[15,719,720],{},"Eidgenössische Steuerverwaltung (ESTV)",[60,722,723,724],{},"French name: ",[15,725,726],{},"Administration fédérale des contributions (AFC)",[60,728,729,730],{},"Parent department: ",[15,731,732],{},"Federal Department of Finance (EFD\u002FDFF)",[60,734,735,736],{},"VAT register: searchable at ",[15,737,738],{},"uid.admin.ch",[60,740,741,742,745],{},"Invoice retention: ",[15,743,744],{},"10 years"," (Art. 958f CO)",{"title":36,"searchDepth":87,"depth":87,"links":747},[748],{"id":54,"depth":90,"text":55},"The ESTV (Eidgenössische Steuerverwaltung) — known as AFC (Administration fédérale des contributions) in French and AFC (Amministrazione federale delle contribuzioni) in Italian — is the Swiss federal authority responsible for administering direct federal taxes and VAT (MWST).",{},"\u002Fglossary\u002Festv",{"description":749},"glossary\u002Festv","Swiss Federal Tax Administration (Eidgenössische Steuerverwaltung) — the authority responsible for Swiss VAT registration and enforcement.","ESTV \u002F AFC","UobuxuqT_svkvc3cNUFZHCDiS-D2RCFo6AWWlwTMjec",{"id":758,"title":759,"body":760,"description":811,"extension":92,"lastUpdatedAt":93,"letter":812,"meta":813,"navigation":96,"path":814,"seo":815,"stem":816,"summary":817,"term":766,"__hash__":818},"glossary\u002Fglossary\u002Ffactur-x.md","Factur X",{"type":8,"value":761,"toc":808},[762,776,790,792],[11,763,764,767,768,771,772,775],{},[15,765,766],{},"Factur-X"," is the French counterpart to ZUGFeRD and is technically identical from version 1.0 \u002F ZUGFeRD 2.x onwards. It is jointly maintained by ",[15,769,770],{},"FNFE-MPE"," (France) and ",[15,773,774],{},"FeRD"," (Germany).",[11,777,778,779,782,783,786,787,789],{},"Like ZUGFeRD, Factur-X packages a ",[15,780,781],{},"PDF\u002FA-3"," file with an embedded ",[15,784,785],{},"UN\u002FCEFACT CII XML"," attachment. The format is compliant with the ",[15,788,542],{}," European standard and is accepted for public procurement in France.",[52,791,55],{"id":54},[57,793,794,797,800,805],{},[60,795,796],{},"Jointly standardized by France and Germany",[60,798,799],{},"Technically identical to ZUGFeRD 2.x",[60,801,802,803],{},"Compliant with ",[15,804,542],{},[60,806,807],{},"Accepted for French B2G (business-to-government) invoicing",{"title":36,"searchDepth":87,"depth":87,"links":809},[810],{"id":54,"depth":90,"text":55},"Factur-X is the French counterpart to ZUGFeRD and is technically identical from version 1.0 \u002F ZUGFeRD 2.x onwards. It is jointly maintained by FNFE-MPE (France) and FeRD (Germany).","F",{},"\u002Fglossary\u002Ffactur-x",{"description":811},"glossary\u002Ffactur-x","Franco-German hybrid e-invoice format combining a human-readable PDF with an embedded structured XML.","tk8sE-dTWVttEzwM27SYgL4bileuk0vutOQI7MMEwBw",{"id":820,"title":821,"body":822,"description":882,"extension":92,"lastUpdatedAt":93,"letter":812,"meta":883,"navigation":96,"path":884,"seo":885,"stem":886,"summary":887,"term":774,"__hash__":888},"glossary\u002Fglossary\u002Fferd.md","Ferd",{"type":8,"value":823,"toc":879},[824,837,846,848],[11,825,826,828,829,832,833,836],{},[15,827,774],{}," (Forum elektronische Rechnung Deutschland) is the German multi-stakeholder body responsible for developing, maintaining, and promoting the ",[15,830,831],{},"ZUGFeRD"," e-invoice standard. It was founded in 2012 under the umbrella of ",[15,834,835],{},"AWV"," (Arbeitsgemeinschaft für wirtschaftliche Verwaltung) with members from business, government, software vendors, and standards organisations.",[11,838,839,840,842,843,845],{},"FeRD co-maintains the ZUGFeRD \u002F ",[15,841,766],{}," specification jointly with ",[15,844,770],{}," (France). Both organisations align their versioning so that ZUGFeRD 2.x and Factur-X 1.x are technically identical.",[52,847,55],{"id":54},[57,849,850,856,862,868,876],{},[60,851,852,853],{},"Full name: ",[15,854,855],{},"Forum elektronische Rechnung Deutschland",[60,857,858,859],{},"Founded: ",[15,860,861],{},"2012",[60,863,864,865],{},"Parent organisation: ",[15,866,867],{},"AWV e.V.",[60,869,870,871,873,874,390],{},"Maintains: ",[15,872,831],{}," (jointly with France's FNFE-MPE as ",[15,875,766],{},[60,877,878],{},"Members: SAP, DATEV, Bundesdruckerei, German ministries, and others",{"title":36,"searchDepth":87,"depth":87,"links":880},[881],{"id":54,"depth":90,"text":55},"FeRD (Forum elektronische Rechnung Deutschland) is the German multi-stakeholder body responsible for developing, maintaining, and promoting the ZUGFeRD e-invoice standard. It was founded in 2012 under the umbrella of AWV (Arbeitsgemeinschaft für wirtschaftliche Verwaltung) with members from business, government, software vendors, and standards organisations.",{},"\u002Fglossary\u002Fferd",{"description":882},"glossary\u002Fferd","Forum elektronische Rechnung Deutschland — the German body that developed and maintains the ZUGFeRD e-invoicing standard.","Kjat0owZni9ZxGEkbVBVR0mXarRcAKPYQEN2Pzek73c",{"id":890,"title":891,"body":892,"description":946,"extension":92,"lastUpdatedAt":93,"letter":947,"meta":948,"navigation":96,"path":949,"seo":950,"stem":951,"summary":952,"term":898,"__hash__":953},"glossary\u002Fglossary\u002Fgln.md","Gln",{"type":8,"value":893,"toc":943},[894,907,910,912],[11,895,13,896,899,900,903,904,131],{},[15,897,898],{},"GLN"," (Global Location Number) is a 13-digit identifier assigned by ",[15,901,902],{},"GS1"," to uniquely identify legal entities, functional entities, and physical locations worldwide. In e-invoicing, GLNs are used as party identifiers — particularly in PEPPOL and UBL invoices where they are referenced with scheme ID ",[34,905,906],{},"0088",[11,908,909],{},"GLNs are especially common in retail, logistics, and healthcare supply chains where trading partners need to exchange invoices and despatch advices referencing specific warehouses, stores, or legal entities.",[52,911,55],{"id":54},[57,913,914,920,926,933,940],{},[60,915,916,917,919],{},"Issued by: ",[15,918,902],{}," (via national member organisations such as GS1 Switzerland)",[60,921,306,922,925],{},[15,923,924],{},"13 digits"," (12 digits + 1 check digit, GS1 check algorithm)",[60,927,928,929],{},"PEPPOL scheme ID: ",[15,930,931],{},[34,932,906],{},[60,934,935,936,939],{},"Used in: UBL ",[34,937,938],{},"\u003CPartyIdentification>",", PEPPOL BIS Billing 3.0",[60,941,942],{},"Not to be confused with: UID (Swiss company ID) or DUNS number",{"title":36,"searchDepth":87,"depth":87,"links":944},[945],{"id":54,"depth":90,"text":55},"A GLN (Global Location Number) is a 13-digit identifier assigned by GS1 to uniquely identify legal entities, functional entities, and physical locations worldwide. In e-invoicing, GLNs are used as party identifiers — particularly in PEPPOL and UBL invoices where they are referenced with scheme ID 0088.","G",{},"\u002Fglossary\u002Fgln",{"description":946},"glossary\u002Fgln","Global Location Number — a GS1 identifier for companies and locations used as a party identifier in PEPPOL and UBL invoices.","oJw-K7V76rlfYcy6kociOblhagxVqsdl9HOajwoh6BQ",{"id":955,"title":956,"body":957,"description":1060,"extension":92,"lastUpdatedAt":93,"letter":947,"meta":1061,"navigation":96,"path":1062,"seo":1063,"stem":1064,"summary":1065,"term":963,"__hash__":1066},"glossary\u002Fglossary\u002Fgs1-switzerland.md","Gs1 Switzerland",{"type":8,"value":958,"toc":1057},[959,968,971,1017,1023,1025],[11,960,961,964,965,967],{},[15,962,963],{},"GS1 Switzerland"," is the Swiss member organisation of ",[15,966,902],{},", the global not-for-profit standards organisation best known for the barcode system. In the context of e-invoicing, GS1 is relevant for several identification standards used in supply-chain transactions.",[11,969,970],{},"Key GS1 identifiers used in Swiss e-invoices:",[137,972,973,983],{},[140,974,975],{},[143,976,977,980],{},[146,978,979],{},"Identifier",[146,981,982],{},"Description",[153,984,985,995,1006],{},[143,986,987,992],{},[158,988,989,991],{},[15,990,898],{}," (Global Location Number)",[158,993,994],{},"Identifies companies, locations, and functional entities",[143,996,997,1003],{},[158,998,999,1002],{},[15,1000,1001],{},"GTIN"," (Global Trade Item Number)",[158,1004,1005],{},"Identifies products and trade items",[143,1007,1008,1014],{},[158,1009,1010,1013],{},[15,1011,1012],{},"SSCC"," (Serial Shipping Container Code)",[158,1015,1016],{},"Identifies logistics units",[11,1018,1019,1020,1022],{},"GLNs are commonly used in PEPPOL and UBL invoices as party identifiers (scheme ",[34,1021,906],{},"), replacing or supplementing the UID in cross-border contexts.",[52,1024,55],{"id":54},[57,1026,1027,1033,1045,1051],{},[60,1028,1029,1030,1032],{},"Swiss member of ",[15,1031,902],{}," global organisation",[60,1034,1035,1036,1038,1039,1038,1041,1044],{},"Issues ",[15,1037,898],{},", ",[15,1040,1001],{},[15,1042,1043],{},"GS1-128"," barcodes, and QR codes for trade",[60,1046,1047,1048,390],{},"GLN used as party identifier in PEPPOL (",[34,1049,1050],{},"schemeID=\"0088\"",[60,1052,1053,1054],{},"Headquartered in ",[15,1055,1056],{},"Bern, Switzerland",{"title":36,"searchDepth":87,"depth":87,"links":1058},[1059],{"id":54,"depth":90,"text":55},"GS1 Switzerland is the Swiss member organisation of GS1, the global not-for-profit standards organisation best known for the barcode system. In the context of e-invoicing, GS1 is relevant for several identification standards used in supply-chain transactions.",{},"\u002Fglossary\u002Fgs1-switzerland",{"description":1060},"glossary\u002Fgs1-switzerland","Swiss subsidiary of GS1 managing barcodes, GLN identifiers, and supply-chain data standards used in e-invoicing.","UHZKlyTqFKkbZdscs4CKUy3l3uviIZqi7cre4suxDyI",{"id":1068,"title":1069,"body":1070,"description":1194,"extension":92,"lastUpdatedAt":93,"letter":947,"meta":1195,"navigation":96,"path":1196,"seo":1197,"stem":1198,"summary":1199,"term":1001,"__hash__":1200},"glossary\u002Fglossary\u002Fgtin.md","Gtin",{"type":8,"value":1071,"toc":1191},[1072,1077,1087,1090,1158,1160],[11,1073,13,1074,1076],{},[15,1075,1001],{}," (Global Trade Item Number) is the GS1 family of product identifiers used to uniquely identify trade items worldwide. GTINs are encoded in barcodes (EAN-13, UPC-A, GS1-128, GS1 DataMatrix) and increasingly in 2D codes.",[11,1078,1079,1080,1083,1084,131],{},"In e-invoicing, GTINs are referenced on ",[15,1081,1082],{},"invoice line items"," to identify the exact product being billed. This allows buyers to automatically match invoice lines to purchase order lines or goods receipts in their ERP system — a key step in ",[15,1085,1086],{},"3-way matching",[11,1088,1089],{},"GTIN formats:",[137,1091,1092,1104],{},[140,1093,1094],{},[143,1095,1096,1098,1101],{},[146,1097,368],{},[146,1099,1100],{},"Digits",[146,1102,1103],{},"Usage",[153,1105,1106,1119,1132,1145],{},[143,1107,1108,1113,1116],{},[158,1109,1110],{},[15,1111,1112],{},"GTIN-8",[158,1114,1115],{},"8",[158,1117,1118],{},"Small items, EAN-8",[143,1120,1121,1126,1129],{},[158,1122,1123],{},[15,1124,1125],{},"GTIN-12",[158,1127,1128],{},"12",[158,1130,1131],{},"North America, UPC-A",[143,1133,1134,1139,1142],{},[158,1135,1136],{},[15,1137,1138],{},"GTIN-13",[158,1140,1141],{},"13",[158,1143,1144],{},"Global retail, EAN-13",[143,1146,1147,1152,1155],{},[158,1148,1149],{},[15,1150,1151],{},"GTIN-14",[158,1153,1154],{},"14",[158,1156,1157],{},"Trade\u002Flogistics units",[52,1159,55],{"id":54},[57,1161,1162,1167,1177,1183],{},[60,1163,916,1164,1166],{},[15,1165,902],{}," (via national member organisations)",[60,1168,1169,1170,1173,1174],{},"In UBL: ",[34,1171,1172],{},"\u003CItem>\u003CSellersItemIdentification>"," or ",[34,1175,1176],{},"\u003CStandardItemIdentification schemeID=\"0160\">",[60,1178,1179,1180],{},"In CII: ",[34,1181,1182],{},"\u003CSpecifiedTradeProduct>\u003CGlobalID schemeID=\"0160\">",[60,1184,1185,1186],{},"GS1 scheme ID for GTIN in PEPPOL: ",[15,1187,1188],{},[34,1189,1190],{},"0160",{"title":36,"searchDepth":87,"depth":87,"links":1192},[1193],{"id":54,"depth":90,"text":55},"A GTIN (Global Trade Item Number) is the GS1 family of product identifiers used to uniquely identify trade items worldwide. GTINs are encoded in barcodes (EAN-13, UPC-A, GS1-128, GS1 DataMatrix) and increasingly in 2D codes.",{},"\u002Fglossary\u002Fgtin",{"description":1194},"glossary\u002Fgtin","Global Trade Item Number — the GS1 product identifier encoded in barcodes and referenced on invoice line items.","Hd0jFH3viGxZLTCwT9lZHAJKmnPtNWcWJ27jy_onZ0I",{"id":1202,"title":1203,"body":1204,"description":1305,"extension":92,"lastUpdatedAt":93,"letter":1306,"meta":1307,"navigation":96,"path":1308,"seo":1309,"stem":1310,"summary":1311,"term":513,"__hash__":1312},"glossary\u002Fglossary\u002Fiban.md","Iban",{"type":8,"value":1205,"toc":1302},[1206,1214,1219,1222,1272,1278,1280],[11,1207,236,1208,1210,1211,131],{},[15,1209,513],{}," (International Bank Account Number) is an internationally agreed system for identifying bank accounts. In Switzerland, IBANs are 21 characters long and begin with the country code ",[15,1212,1213],{},"CH",[11,1215,251,1216],{},[34,1217,1218],{},"CH56 0483 5012 3456 7800 9",[11,1220,1221],{},"Swiss IBANs come in two types relevant to e-invoicing:",[137,1223,1224,1237],{},[140,1225,1226],{},[143,1227,1228,1231,1234],{},[146,1229,1230],{},"Type",[146,1232,1233],{},"Prefix",[146,1235,1236],{},"Used with",[153,1238,1239,1254],{},[143,1240,1241,1246,1251],{},[158,1242,1243],{},[15,1244,1245],{},"Regular IBAN",[158,1247,1248,1250],{},[34,1249,1213],{}," (non-9)",[158,1252,1253],{},"Creditor Reference (ISO 11649)",[143,1255,1256,1261,1269],{},[158,1257,1258],{},[15,1259,1260],{},"QR-IBAN",[158,1262,1263,1265,1266],{},[34,1264,1213],{}," + position 5–9 starting with ",[34,1267,1268],{},"3",[158,1270,1271],{},"QR-Referenz (27-digit)",[11,1273,1274,1275,1277],{},"The QR-IBAN is specifically assigned to companies participating in the QR-bill scheme and is required when using the ",[15,1276,621],{}," payment reference.",[52,1279,55],{"id":54},[57,1281,1282,1288,1293,1299],{},[60,1283,1284,1285],{},"Swiss IBAN length: ",[15,1286,1287],{},"21 characters",[60,1289,1290,1291],{},"Always starts with ",[34,1292,1213],{},[60,1294,1295,1296],{},"QR-IBAN: position 5–9 in range ",[34,1297,1298],{},"30000–31999",[60,1300,1301],{},"Mandatory field on QR-bills and eBill invoices",{"title":36,"searchDepth":87,"depth":87,"links":1303},[1304],{"id":54,"depth":90,"text":55},"The IBAN (International Bank Account Number) is an internationally agreed system for identifying bank accounts. In Switzerland, IBANs are 21 characters long and begin with the country code CH.","I",{},"\u002Fglossary\u002Fiban",{"description":1305},"glossary\u002Fiban","International Bank Account Number — the standard account identifier required on Swiss QR-bills and e-invoices.","ChPMAcTy1NptdbgGqfQLadC0Jt1V17kcb-kgVsucgd4",{"id":1314,"title":1315,"body":1316,"description":1409,"extension":92,"lastUpdatedAt":93,"letter":1306,"meta":1410,"navigation":96,"path":1411,"seo":1412,"stem":1413,"summary":1414,"term":1322,"__hash__":1415},"glossary\u002Fglossary\u002Fiso-20022.md","Iso 20022",{"type":8,"value":1317,"toc":1406},[1318,1328,1331,1374,1383,1385],[11,1319,1320,1323,1324,1327],{},[15,1321,1322],{},"ISO 20022"," is a global financial messaging standard published by ",[15,1325,1326],{},"ISO",". It provides a common platform for developing financial message standards using XML-based syntax. In Switzerland, ISO 20022 messages have replaced the legacy DTA and EZAG payment formats.",[11,1329,1330],{},"The most relevant message types for invoicing:",[137,1332,1333,1342],{},[140,1334,1335],{},[143,1336,1337,1340],{},[146,1338,1339],{},"Message",[146,1341,982],{},[153,1343,1344,1354,1364],{},[143,1345,1346,1351],{},[158,1347,1348],{},[15,1349,1350],{},"pain.001",[158,1352,1353],{},"Customer credit transfer initiation",[143,1355,1356,1361],{},[158,1357,1358],{},[15,1359,1360],{},"pain.002",[158,1362,1363],{},"Payment status report",[143,1365,1366,1371],{},[158,1367,1368],{},[15,1369,1370],{},"camt.054",[158,1372,1373],{},"Credit\u002Fdebit notification (booking confirmation)",[11,1375,1376,1377,1379,1380,131],{},"eBill uses the ",[15,1378,1350],{}," message structure for payment approval. Swiss banks migrated fully to ISO 20022 pain\u002Fcamt messages by ",[15,1381,1382],{},"November 2022",[52,1384,55],{"id":54},[57,1386,1387,1392,1398,1401],{},[60,1388,562,1389,1391],{},[15,1390,1326],{}," (International Organization for Standardization)",[60,1393,1394,1395],{},"Swiss implementation governed by ",[15,1396,1397],{},"SIX Interbank Clearing",[60,1399,1400],{},"Replaced legacy DTA\u002FEZAG formats",[60,1402,1403,1404],{},"Full Swiss migration: ",[15,1405,1382],{},{"title":36,"searchDepth":87,"depth":87,"links":1407},[1408],{"id":54,"depth":90,"text":55},"ISO 20022 is a global financial messaging standard published by ISO. It provides a common platform for developing financial message standards using XML-based syntax. In Switzerland, ISO 20022 messages have replaced the legacy DTA and EZAG payment formats.",{},"\u002Fglossary\u002Fiso-20022",{"description":1409},"glossary\u002Fiso-20022","International standard for financial messaging, underpinning Swiss payment instructions (pain.001) and eBill.","6g9HM5Si7K72nfI5pZOHmbxKo-kkBiv75VMVl0IGW-M",{"id":1417,"title":1418,"body":1419,"description":1511,"extension":92,"lastUpdatedAt":93,"letter":1512,"meta":1513,"navigation":96,"path":1514,"seo":1515,"stem":1516,"summary":1517,"term":1518,"__hash__":1519},"glossary\u002Fglossary\u002Fmwst.md","Mwst",{"type":8,"value":1420,"toc":1509},[1421,1439,1442,1495],[11,1422,1423,1426,1427,1430,1431,1434,1435,1438],{},[15,1424,1425],{},"MWST"," (German), ",[15,1428,1429],{},"TVA"," (French), or ",[15,1432,1433],{},"IVA"," (Italian) is the Swiss value-added tax administered by the ",[15,1436,1437],{},"Swiss Federal Tax Administration (ESTV\u002FAFC)",". It must be correctly declared on every invoice issued by a VAT-registered Swiss company.",[11,1440,1441],{},"Swiss VAT rates (as of 2024):",[137,1443,1444,1453],{},[140,1445,1446],{},[143,1447,1448,1451],{},[146,1449,1450],{},"Rate",[146,1452,1230],{},[153,1454,1455,1465,1475,1485],{},[143,1456,1457,1462],{},[158,1458,1459],{},[15,1460,1461],{},"8.1%",[158,1463,1464],{},"Standard rate",[143,1466,1467,1472],{},[158,1468,1469],{},[15,1470,1471],{},"2.6%",[158,1473,1474],{},"Reduced rate (food, books, medicines)",[143,1476,1477,1482],{},[158,1478,1479],{},[15,1480,1481],{},"3.8%",[158,1483,1484],{},"Special rate (accommodation)",[143,1486,1487,1492],{},[158,1488,1489],{},[15,1490,1491],{},"0%",[158,1493,1494],{},"Exempt \u002F zero-rated supplies",[11,1496,1497,1498,1501,1502,1504,1505,1508],{},"An e-invoice must include the supplier's ",[15,1499,1500],{},"UID"," (Unternehmens-Identifikationsnummer) with the suffix ",[34,1503,1425],{}," (e.g. ",[34,1506,1507],{},"CHE-123.456.789 MWST",") and itemised tax breakdown per rate.",{"title":36,"searchDepth":87,"depth":87,"links":1510},[],"MWST (German), TVA (French), or IVA (Italian) is the Swiss value-added tax administered by the Swiss Federal Tax Administration (ESTV\u002FAFC). It must be correctly declared on every invoice issued by a VAT-registered Swiss company.","M",{},"\u002Fglossary\u002Fmwst",{"description":1511},"glossary\u002Fmwst","Swiss VAT (Mehrwertsteuer \u002F Taxe sur la valeur ajoutée \u002F Imposta sul valore aggiunto) — the Swiss value-added tax.","MWST \u002F TVA \u002F IVA","z3J1w4dyuLIdFodtDxu3-aSGdgJmnVoqNZPe0ctoK_I",{"id":1521,"title":1522,"body":1523,"description":1612,"extension":92,"lastUpdatedAt":93,"letter":1613,"meta":1614,"navigation":96,"path":1615,"seo":1616,"stem":1617,"summary":1618,"term":78,"__hash__":1619},"glossary\u002Fglossary\u002Fopenpeppol.md","Openpeppol",{"type":8,"value":1524,"toc":1609},[1525,1534,1537,1570,1577,1579],[11,1526,1527,1530,1531,1533],{},[15,1528,1529],{},"OpenPEPPOL AISBL"," is the international non-profit association responsible for governing, maintaining, and evolving the PEPPOL network. It manages the PEPPOL specifications, certifies access point providers, and operates the central ",[15,1532,46],{}," (Service Metadata Locator) DNS infrastructure.",[11,1535,1536],{},"OpenPEPPOL has two types of members:",[137,1538,1539,1548],{},[140,1540,1541],{},[143,1542,1543,1546],{},[146,1544,1545],{},"Member type",[146,1547,982],{},[153,1549,1550,1560],{},[143,1551,1552,1557],{},[158,1553,1554],{},[15,1555,1556],{},"Authority members",[158,1558,1559],{},"Government bodies and standardisation authorities (e.g. national e-invoicing authorities)",[143,1561,1562,1567],{},[158,1563,1564],{},[15,1565,1566],{},"Service provider members",[158,1568,1569],{},"Certified PEPPOL access point operators",[11,1571,1572,1573,1576],{},"Switzerland participates as an ",[15,1574,1575],{},"authority member",", enabling Swiss public authorities to mandate PEPPOL-based e-invoicing.",[52,1578,55],{"id":54},[57,1580,1581,1586,1591,1601,1604],{},[60,1582,852,1583,1585],{},[15,1584,1529],{}," (Association Internationale Sans But Lucratif)",[60,1587,1053,1588],{},[15,1589,1590],{},"Brussels, Belgium",[60,1592,1593,1594,1596,1597,1600],{},"Operates: ",[15,1595,46],{}," (DNS-based PEPPOL participant lookup), ",[15,1598,1599],{},"PKI"," infrastructure",[60,1602,1603],{},"Publishes: PEPPOL BIS specifications, transport protocol (AS4), SMP standard",[60,1605,1606,1607],{},"Switzerland is an ",[15,1608,1575],{},{"title":36,"searchDepth":87,"depth":87,"links":1610},[1611],{"id":54,"depth":90,"text":55},"OpenPEPPOL AISBL is the international non-profit association responsible for governing, maintaining, and evolving the PEPPOL network. It manages the PEPPOL specifications, certifies access point providers, and operates the central SML (Service Metadata Locator) DNS infrastructure.","O",{},"\u002Fglossary\u002Fopenpeppol",{"description":1612},"glossary\u002Fopenpeppol","The international non-profit association that governs the PEPPOL network, specifications, and access point certification.","ZXuAeSQ5u6cV89pRp51Z8bmmucJkGrk-wwWJCgd8f5E",{"id":1621,"title":1622,"body":1623,"description":1691,"extension":92,"lastUpdatedAt":93,"letter":1692,"meta":1693,"navigation":96,"path":1694,"seo":1695,"stem":1696,"summary":1697,"term":781,"__hash__":1698},"glossary\u002Fglossary\u002Fpdf-a3.md","Pdf A3",{"type":8,"value":1624,"toc":1688},[1625,1639,1642,1644],[11,1626,1627,1629,1630,1633,1634,127,1636,1638],{},[15,1628,781],{}," is a subset of PDF defined by ",[15,1631,1632],{},"ISO 19005-3"," for long-term archiving. Unlike earlier PDF\u002FA variants, PDF\u002FA-3 permits embedding arbitrary file attachments within the PDF container — a capability exploited by ",[15,1635,831],{},[15,1637,766],{}," to attach a structured XML invoice alongside the human-readable document.",[11,1640,1641],{},"The result is a single hybrid file: open it in any PDF viewer to see the formatted invoice; feed it to an ERP to extract and process the XML attachment automatically.",[52,1643,55],{"id":54},[57,1645,1646,1650,1656,1663,1674],{},[60,1647,301,1648],{},[15,1649,1632],{},[60,1651,1652,1653],{},"Key difference from PDF\u002FA-1\u002F2: ",[15,1654,1655],{},"allows arbitrary embedded file attachments",[60,1657,1658,1659,1038,1661],{},"Used by: ",[15,1660,831],{},[15,1662,766],{},[60,1664,1665,1666,1669,1670,1673],{},"XML attachment name in ZUGFeRD: ",[34,1667,1668],{},"factur-x.xml"," (v2.x) or ",[34,1671,1672],{},"ZUGFeRD-invoice.xml"," (v1.x)",[60,1675,1676,1677,1038,1680,1683,1684,1687],{},"Relationship type must be set to ",[34,1678,1679],{},"Alternative",[34,1681,1682],{},"Source",", or ",[34,1685,1686],{},"Data"," in the PDF file spec",{"title":36,"searchDepth":87,"depth":87,"links":1689},[1690],{"id":54,"depth":90,"text":55},"PDF\u002FA-3 is a subset of PDF defined by ISO 19005-3 for long-term archiving. Unlike earlier PDF\u002FA variants, PDF\u002FA-3 permits embedding arbitrary file attachments within the PDF container — a capability exploited by ZUGFeRD and Factur-X to attach a structured XML invoice alongside the human-readable document.","P",{},"\u002Fglossary\u002Fpdf-a3",{"description":1691},"glossary\u002Fpdf-a3","ISO-standardised archival PDF format that allows embedding arbitrary file attachments — the container used by ZUGFeRD and Factur-X.","BIBv4PGAAQLJQnvOSOtyaSbLLFXt6gJwgcnNz0fw2e4",{"id":1700,"title":1701,"body":1702,"description":1752,"extension":92,"lastUpdatedAt":93,"letter":1692,"meta":1753,"navigation":96,"path":1754,"seo":1755,"stem":1756,"summary":1757,"term":206,"__hash__":1758},"glossary\u002Fglossary\u002Fpeppol.md","Peppol",{"type":8,"value":1703,"toc":1749},[1704,1709,1720,1723,1725],[11,1705,1706,1708],{},[15,1707,206],{}," (Pan-European Public Procurement On-Line) is an international network and set of specifications that enables businesses and governments to exchange electronic business documents such as invoices, orders, and despatch advices.",[11,1710,1711,1712,1715,1716,1719],{},"PEPPOL uses a ",[15,1713,1714],{},"4-corner model",": sender → sender's access point → receiver's access point → receiver. Each participant is identified by a ",[15,1717,1718],{},"PEPPOL ID"," in the Secure Messaging Layer (SMP).",[11,1721,1722],{},"The PEPPOL BIS Billing 3.0 profile is the dominant e-invoicing format in Nordic countries and is increasingly adopted in Switzerland for public procurement.",[52,1724,55],{"id":54},[57,1726,1727,1733,1740,1746],{},[60,1728,1729,1730,1732],{},"Governed by ",[15,1731,1529],{}," (Belgium)",[60,1734,1735,1736,1173,1738],{},"Document format: ",[15,1737,380],{},[15,1739,397],{},[60,1741,1742,1743,1745],{},"Profile for invoicing: ",[15,1744,130],{}," (EN 16931 compliant)",[60,1747,1748],{},"Switzerland joined OpenPEPPOL as an authority member",{"title":36,"searchDepth":87,"depth":87,"links":1750},[1751],{"id":54,"depth":90,"text":55},"PEPPOL (Pan-European Public Procurement On-Line) is an international network and set of specifications that enables businesses and governments to exchange electronic business documents such as invoices, orders, and despatch advices.",{},"\u002Fglossary\u002Fpeppol",{"description":1752},"glossary\u002Fpeppol","Pan-European public procurement network enabling cross-border exchange of business documents via a standardised 4-corner model.","K-Cpz2Y0KfG7_dRDu-P1-ODyJiUrhbH1an6ywV4DZRE",{"id":1760,"title":1761,"body":1762,"description":1809,"extension":92,"lastUpdatedAt":93,"letter":1810,"meta":1811,"navigation":96,"path":1812,"seo":1813,"stem":1814,"summary":1815,"term":617,"__hash__":1816},"glossary\u002Fglossary\u002Fqr-rechnung.md","Qr Rechnung",{"type":8,"value":1763,"toc":1806},[1764,1769,1776,1778],[11,1765,236,1766,1768],{},[15,1767,617],{}," (QR-bill) is the successor to the orange and red Swiss payment slips. Since 1 October 2022, it is the only accepted paper-based payment document in Switzerland.",[11,1770,1771,1772,1775],{},"It features a Swiss QR Code in the bottom-right corner of the payment section, which encodes all payment data in a structured format readable by any banking app or scanner. The QR Code follows the ",[15,1773,1774],{},"SIX Swiss QR Code"," specification.",[52,1777,55],{"id":54},[57,1779,1780,1786,1789,1798],{},[60,1781,1782,1783],{},"Replaced ESR (orange slip) and ES (red slip) on ",[15,1784,1785],{},"1 October 2022",[60,1787,1788],{},"QR Code contains IBAN, amount, creditor reference (QR-IBAN or IBAN), and optional structured message",[60,1790,1791,1792,1794,1795,1797],{},"Two reference types: ",[15,1793,621],{}," (27-digit, for QR-IBAN) and ",[15,1796,463],{}," (ISO 11649)",[60,1799,1800,1801,127,1803],{},"Specified by ",[15,1802,657],{},[15,1804,1805],{},"Swiss financial institutions",{"title":36,"searchDepth":87,"depth":87,"links":1807},[1808],{"id":54,"depth":90,"text":55},"The QR-Rechnung (QR-bill) is the successor to the orange and red Swiss payment slips. Since 1 October 2022, it is the only accepted paper-based payment document in Switzerland.","Q",{},"\u002Fglossary\u002Fqr-rechnung",{"description":1809},"glossary\u002Fqr-rechnung","The Swiss QR-bill standard that replaced payment slips (ESR\u002FLSV) on 30 September 2022.","dqQRbuZLi6fVldypdOXZgvWqvkGr61KnG4-b5r8UhiY",{"id":1818,"title":1819,"body":1820,"description":1876,"extension":92,"lastUpdatedAt":93,"letter":1810,"meta":1877,"navigation":96,"path":1878,"seo":1879,"stem":1880,"summary":1881,"term":621,"__hash__":1882},"glossary\u002Fglossary\u002Fqr-referenz.md","Qr Referenz",{"type":8,"value":1821,"toc":1873},[1822,1834,1837,1839],[11,1823,236,1824,1826,1827,1829,1830,1833],{},[15,1825,621],{}," is a 27-digit numeric reference number used on Swiss QR-bills when the creditor holds a ",[15,1828,1260],{},". It is the direct successor to the ESR reference number and uses the same ",[15,1831,1832],{},"Modulo 10 recursive"," check digit algorithm.",[11,1835,1836],{},"The QR-Referenz enables fully automated payment reconciliation: the reference number is printed in the QR Code and appears in the booking notification (camt.054), allowing billers to match incoming payments to open invoices without manual intervention.",[52,1838,55],{"id":54},[57,1840,1841,1847,1853,1859,1867],{},[60,1842,306,1843,1846],{},[15,1844,1845],{},"27 digits"," (26 digits + 1 check digit)",[60,1848,1849,1850,1852],{},"Check digit: ",[15,1851,1832],{}," (same as ESR)",[60,1854,1855,1856,1858],{},"Requires: ",[15,1857,1260],{}," (positions 5–9 in range 30000–31999)",[60,1860,1861,1862,490,1864],{},"Carried in the QR Code field ",[34,1863,489],{},[34,1865,1866],{},"QRR",[60,1868,1869,1870,1872],{},"Alternative: ",[15,1871,463],{}," (ISO 11649) used with a regular IBAN",{"title":36,"searchDepth":87,"depth":87,"links":1874},[1875],{"id":54,"depth":90,"text":55},"The QR-Referenz is a 27-digit numeric reference number used on Swiss QR-bills when the creditor holds a QR-IBAN. It is the direct successor to the ESR reference number and uses the same Modulo 10 recursive check digit algorithm.",{},"\u002Fglossary\u002Fqr-referenz",{"description":1876},"glossary\u002Fqr-referenz","The 27-digit numeric payment reference used with a QR-IBAN on Swiss QR-bills, successor to the ESR reference.","4hXP10H9c693NyAQs-Uy0DLhOir4RsJHfd2hjdhDaNg",{"id":1884,"title":1885,"body":1886,"description":1997,"extension":92,"lastUpdatedAt":93,"letter":1998,"meta":1999,"navigation":96,"path":2000,"seo":2001,"stem":2002,"summary":2003,"term":1885,"__hash__":2004},"glossary\u002Fglossary\u002Fremittance-information.md","Remittance Information",{"type":8,"value":1887,"toc":1994},[1888,1894,1897,1938,1953,1960,1962],[11,1889,1890,1893],{},[15,1891,1892],{},"Remittance information"," is the data accompanying a payment that identifies which invoice(s) the payment covers, enabling the creditor to automatically reconcile incoming funds against open receivables.",[11,1895,1896],{},"In Swiss and international payments, remittance information takes two forms:",[137,1898,1899,1910],{},[140,1900,1901],{},[143,1902,1903,1905,1907],{},[146,1904,1230],{},[146,1906,982],{},[146,1908,1909],{},"Max length",[153,1911,1912,1925],{},[143,1913,1914,1919,1922],{},[158,1915,1916],{},[15,1917,1918],{},"Structured",[158,1920,1921],{},"A formal reference (QR-Referenz or Creditor Reference) with a defined format and check digit",[158,1923,1924],{},"35 chars",[143,1926,1927,1932,1935],{},[158,1928,1929],{},[15,1930,1931],{},"Unstructured",[158,1933,1934],{},"Free-text message (e.g. invoice number, date)",[158,1936,1937],{},"140 chars",[11,1939,1940,1941,1944,1945,1948,1949,1952],{},"In ISO 20022 pain.001, remittance information is carried in the ",[34,1942,1943],{},"\u003CRmtInf>"," element with either ",[34,1946,1947],{},"\u003CStrd>"," (structured) or ",[34,1950,1951],{},"\u003CUstrd>"," (unstructured) sub-elements.",[11,1954,1955,1956,1959],{},"Best practice is always to use ",[15,1957,1958],{},"structured remittance information"," (QR-Referenz or Creditor Reference) for automated straight-through processing (STP).",[52,1961,55],{"id":54},[57,1963,1964,1973,1981,1987],{},[60,1965,1966,1967,1173,1970],{},"ISO 20022 element: ",[34,1968,1969],{},"\u003CRmtInf>\u003CStrd>",[34,1971,1972],{},"\u003CRmtInf>\u003CUstrd>",[60,1974,1975,1976,1978,1979,1797],{},"Structured options in Switzerland: ",[15,1977,621],{}," (27 digits) or ",[15,1980,463],{},[60,1982,1983,1984,1986],{},"Returned to creditor in: ",[15,1985,1370],{}," booking notification",[60,1988,1989,1990,1993],{},"Enables: ",[15,1991,1992],{},"automated invoice reconciliation"," in ERP\u002Faccounting systems",{"title":36,"searchDepth":87,"depth":87,"links":1995},[1996],{"id":54,"depth":90,"text":55},"Remittance information is the data accompanying a payment that identifies which invoice(s) the payment covers, enabling the creditor to automatically reconcile incoming funds against open receivables.","R",{},"\u002Fglossary\u002Fremittance-information",{"description":1997},"glossary\u002Fremittance-information","Structured or unstructured payment reference data transmitted with a credit transfer to allow automated reconciliation.","_PkHXT3Inl9wVY5jryi3z_bqtJgpn9BRLOhgO8WvzqU",{"id":2006,"title":2007,"body":2008,"description":2110,"extension":92,"lastUpdatedAt":93,"letter":2111,"meta":2112,"navigation":96,"path":2113,"seo":2114,"stem":2115,"summary":2116,"term":657,"__hash__":2117},"glossary\u002Fglossary\u002Fsix-group.md","Six Group",{"type":8,"value":2009,"toc":2107},[2010,2015,2018,2069,2076,2078],[11,2011,2012,2014],{},[15,2013,657],{}," is the Swiss financial market infrastructure provider. It owns and operates critical payment and securities infrastructure in Switzerland, including the systems directly relevant to e-invoicing and digital payments.",[11,2016,2017],{},"Key SIX services relevant to invoicing:",[137,2019,2020,2029],{},[140,2021,2022],{},[143,2023,2024,2027],{},[146,2025,2026],{},"Service",[146,2028,982],{},[153,2030,2031,2041,2050,2060],{},[143,2032,2033,2038],{},[158,2034,2035],{},[15,2036,2037],{},"SIC",[158,2039,2040],{},"Swiss Interbank Clearing — real-time gross settlement payment system",[143,2042,2043,2047],{},[158,2044,2045],{},[15,2046,126],{},[158,2048,2049],{},"Electronic invoice delivery network integrated with e-banking",[143,2051,2052,2057],{},[158,2053,2054],{},[15,2055,2056],{},"Swiss QR Code",[158,2058,2059],{},"QR-bill specification and registration authority",[143,2061,2062,2066],{},[158,2063,2064],{},[15,2065,1397],{},[158,2067,2068],{},"Defines Swiss ISO 20022 implementation guidelines",[11,2070,2071,2072,2075],{},"SIX published the ",[15,2073,2074],{},"Swiss QR Code Implementation Guidelines"," and maintains the QR-IBAN registry.",[52,2077,55],{"id":54},[57,2079,2080,2085,2088,2104],{},[60,2081,1053,2082],{},[15,2083,2084],{},"Zurich, Switzerland",[60,2086,2087],{},"Owned by Swiss banks (cooperative structure)",[60,2089,2090,2091,1038,2093,1038,2096,1038,2098,1038,2101],{},"Operates ",[15,2092,2037],{},[15,2094,2095],{},"euroSIC",[15,2097,126],{},[15,2099,2100],{},"SIX x-clear",[15,2102,2103],{},"SIX SIS",[60,2105,2106],{},"Published the Swiss QR Code and QR-bill specification",{"title":36,"searchDepth":87,"depth":87,"links":2108},[2109],{"id":54,"depth":90,"text":55},"SIX Group is the Swiss financial market infrastructure provider. It owns and operates critical payment and securities infrastructure in Switzerland, including the systems directly relevant to e-invoicing and digital payments.","S",{},"\u002Fglossary\u002Fsix-group",{"description":2110},"glossary\u002Fsix-group","Swiss financial infrastructure company operating the SIC payment system, eBill network, and the QR-bill specification.","Ltier1m2WyZWqTw0NP_Ocq3lULDptou_sYiceijyHdY",{"id":2119,"title":2120,"body":2121,"description":2197,"extension":92,"lastUpdatedAt":93,"letter":2111,"meta":2198,"navigation":96,"path":2199,"seo":2200,"stem":2201,"summary":2202,"term":42,"__hash__":2203},"glossary\u002Fglossary\u002Fsmp.md","Smp",{"type":8,"value":2122,"toc":2194},[2123,2132,2135,2156,2166,2168],[11,2124,13,2125,2127,2128,2131],{},[15,2126,42],{}," (Service Metadata Publisher) is a component of the PEPPOL network that publishes the capabilities of a PEPPOL participant — specifically, which document types they can receive and at which ",[15,2129,2130],{},"access point"," endpoint URL. It is the mechanism by which senders discover where to deliver a document.",[11,2133,2134],{},"The lookup chain works as follows:",[2136,2137,2138,2144,2150],"ol",{},[60,2139,2140,2141,2143],{},"Sender queries the ",[15,2142,46],{}," (Service Metadata Locator) — a DNS-based registry — to find which SMP hosts the receiver's metadata",[60,2145,2146,2147,2149],{},"Sender queries that ",[15,2148,42],{}," to retrieve the receiver's endpoint URL and supported document types",[60,2151,2152,2153,2155],{},"Sender delivers the document to the receiver's ",[15,2154,2130],{}," via AS4",[11,2157,2158,2159,2161,2162,2165],{},"Each PEPPOL participant is registered in exactly one SMP, identified by their ",[15,2160,1718],{}," (scheme + value, e.g. ",[34,2163,2164],{},"0184:CHE123456789",").",[52,2167,55],{"id":54},[57,2169,2170,2175,2181,2184,2187],{},[60,2171,301,2172],{},[15,2173,2174],{},"OASIS SMP 1.0 \u002F 2.0",[60,2176,2177,2178,2180],{},"Works with: ",[15,2179,46],{}," (DNS) for SMP discovery",[60,2182,2183],{},"Each access point operator runs an SMP for their connected participants",[60,2185,2186],{},"Allows dynamic routing without central message broker",[60,2188,2189,2190,2193],{},"Central EU SMP operated by the ",[15,2191,2192],{},"European Commission"," (for public procurement)",{"title":36,"searchDepth":87,"depth":87,"links":2195},[2196],{"id":54,"depth":90,"text":55},"A SMP (Service Metadata Publisher) is a component of the PEPPOL network that publishes the capabilities of a PEPPOL participant — specifically, which document types they can receive and at which access point endpoint URL. It is the mechanism by which senders discover where to deliver a document.",{},"\u002Fglossary\u002Fsmp",{"description":2197},"glossary\u002Fsmp","Service Metadata Publisher — the PEPPOL directory service that maps a participant's ID to their access point endpoint.","iAYajXbI6RIaeukiLatvCd_I_MubfFrpmXWTyDX1A7A",{"id":2205,"title":2206,"body":2207,"description":2257,"extension":92,"lastUpdatedAt":93,"letter":2111,"meta":2258,"navigation":96,"path":2259,"seo":2260,"stem":2261,"summary":2262,"term":2206,"__hash__":2263},"glossary\u002Fglossary\u002Fschematron.md","Schematron",{"type":8,"value":2208,"toc":2254},[2209,2218,2221,2223],[11,2210,2211,2213,2214,2217],{},[15,2212,2206],{}," is an ISO standard (ISO\u002FIEC 19757-3) for making assertions about XML documents using XPath expressions. Unlike XSD (which validates structure), Schematron validates ",[15,2215,2216],{},"business rules"," — e.g. \"if VAT rate is 0%, a reason must be provided\".",[11,2219,2220],{},"In e-invoicing, Schematron rules are the primary mechanism for enforcing EN 16931 compliance. PEPPOL, ZUGFeRD, and national e-invoice formats all ship Schematron rule sets that must pass before an invoice is accepted.",[52,2222,55],{"id":54},[57,2224,2225,2231,2245,2248],{},[60,2226,2227,2228],{},"ISO standard: ",[15,2229,2230],{},"ISO\u002FIEC 19757-3",[60,2232,2233,2234,2237,2238,127,2241,2244],{},"Uses ",[15,2235,2236],{},"XPath"," assertions inside ",[34,2239,2240],{},"\u003Cassert>",[34,2242,2243],{},"\u003Creport>"," elements",[60,2246,2247],{},"Applied after XSD validation as a second validation pass",[60,2249,2250,2251],{},"Official EN 16931 Schematron rules maintained by ",[15,2252,2253],{},"CEN\u002FTC 434",{"title":36,"searchDepth":87,"depth":87,"links":2255},[2256],{"id":54,"depth":90,"text":55},"Schematron is an ISO standard (ISO\u002FIEC 19757-3) for making assertions about XML documents using XPath expressions. Unlike XSD (which validates structure), Schematron validates business rules — e.g. \"if VAT rate is 0%, a reason must be provided\".",{},"\u002Fglossary\u002Fschematron",{"description":2257},"glossary\u002Fschematron","Rule-based XML validation language used to enforce business rules in EN 16931, PEPPOL, and ZUGFeRD invoices.","wVZLM_M5qIvDQm0k2ED2N-ofxK5y4odUcow__ZIQF_s",{"id":2265,"title":2266,"body":2267,"description":2398,"extension":92,"lastUpdatedAt":93,"letter":2111,"meta":2399,"navigation":96,"path":2400,"seo":2401,"stem":2402,"summary":2403,"term":2266,"__hash__":2404},"glossary\u002Fglossary\u002Fswiss-payment-standards.md","Swiss Payment Standards",{"type":8,"value":2268,"toc":2395},[2269,2278,2281,2359,2364,2366],[11,2270,236,2271,2274,2275,2277],{},[15,2272,2273],{},"Swiss Payment Standards (SPS)"," are the implementation guidelines published by ",[15,2276,1397],{}," that define how ISO 20022 XML messages must be structured for submission to Swiss banks. They are the authoritative reference for building payment files in Switzerland.",[11,2279,2280],{},"The SPS cover the following message families:",[137,2282,2283,2292],{},[140,2284,2285],{},[143,2286,2287,2289],{},[146,2288,1339],{},[146,2290,2291],{},"Purpose",[153,2293,2294,2302,2310,2320,2330,2340,2350],{},[143,2295,2296,2300],{},[158,2297,2298],{},[15,2299,1350],{},[158,2301,1353],{},[143,2303,2304,2308],{},[158,2305,2306],{},[15,2307,1360],{},[158,2309,1363],{},[143,2311,2312,2317],{},[158,2313,2314],{},[15,2315,2316],{},"pain.007",[158,2318,2319],{},"Customer payment reversal",[143,2321,2322,2327],{},[158,2323,2324],{},[15,2325,2326],{},"pain.008",[158,2328,2329],{},"Direct debit initiation",[143,2331,2332,2337],{},[158,2333,2334],{},[15,2335,2336],{},"camt.052",[158,2338,2339],{},"Account report (intraday)",[143,2341,2342,2347],{},[158,2343,2344],{},[15,2345,2346],{},"camt.053",[158,2348,2349],{},"Account statement (end-of-day)",[143,2351,2352,2356],{},[158,2353,2354],{},[15,2355,1370],{},[158,2357,2358],{},"Debit\u002Fcredit notification (individual booking)",[11,2360,2361,2362,131],{},"The SPS replaced the legacy DTA, EZAG, and LSV+ formats, with full migration completed in ",[15,2363,1382],{},[52,2365,55],{"id":54},[57,2367,2368,2373,2379,2382,2389],{},[60,2369,2370,2371],{},"Published by: ",[15,2372,1397],{},[60,2374,2375,2376,2378],{},"Based on: ",[15,2377,1322],{}," XML",[60,2380,2381],{},"Replaced: DTA, EZAG, LSV+ (all discontinued 2022)",[60,2383,2384,2385,2388],{},"Current version: ",[15,2386,2387],{},"SPS 2024"," (annual update cycle)",[60,2390,2391,2392],{},"Available at: ",[15,2393,2394],{},"six-group.com\u002Fpayments\u002Fstandardization",{"title":36,"searchDepth":87,"depth":87,"links":2396},[2397],{"id":54,"depth":90,"text":55},"The Swiss Payment Standards (SPS) are the implementation guidelines published by SIX Interbank Clearing that define how ISO 20022 XML messages must be structured for submission to Swiss banks. They are the authoritative reference for building payment files in Switzerland.",{},"\u002Fglossary\u002Fswiss-payment-standards",{"description":2398},"glossary\u002Fswiss-payment-standards","SIX's implementation guidelines for ISO 20022 payment messages (pain\u002Fcamt) governing all Swiss bank payment file formats.","mvzVLParZGrAvGJftPfBzYg2YRhfRuXApaVm38J6sLo",{"id":2406,"title":2407,"body":2408,"description":2541,"extension":92,"lastUpdatedAt":93,"letter":2542,"meta":2543,"navigation":96,"path":2544,"seo":2545,"stem":2546,"summary":2547,"term":2548,"__hash__":2549},"glossary\u002Fglossary\u002Fthree-way-matching.md","Three Way Matching",{"type":8,"value":2409,"toc":2538},[2410,2423,2426,2482,2501,2503],[11,2411,2412,2415,2416,127,2419,2422],{},[15,2413,2414],{},"Three-way matching"," (3-way matching) is the accounts payable process of verifying that a supplier invoice matches the corresponding ",[15,2417,2418],{},"purchase order (PO)",[15,2420,2421],{},"goods receipt (GR)"," before the payment is released. It is the primary control against fraudulent or erroneous invoices.",[11,2424,2425],{},"The three documents:",[137,2427,2428,2441],{},[140,2429,2430],{},[143,2431,2432,2435,2438],{},[146,2433,2434],{},"Document",[146,2436,2437],{},"Created by",[146,2439,2440],{},"Contains",[153,2442,2443,2456,2469],{},[143,2444,2445,2450,2453],{},[158,2446,2447],{},[15,2448,2449],{},"Purchase Order",[158,2451,2452],{},"Buyer",[158,2454,2455],{},"Agreed quantities, prices, delivery terms",[143,2457,2458,2463,2466],{},[158,2459,2460],{},[15,2461,2462],{},"Goods Receipt",[158,2464,2465],{},"Warehouse \u002F receiving",[158,2467,2468],{},"Actual quantities received and accepted",[143,2470,2471,2476,2479],{},[158,2472,2473],{},[15,2474,2475],{},"Invoice",[158,2477,2478],{},"Supplier",[158,2480,2481],{},"Billed quantities, prices, payment terms",[11,2483,2484,2485,2488,2489,2492,2493,2496,2497,2500],{},"Structured e-invoices (UBL, CII) facilitate automated 3-way matching because they carry the ",[15,2486,2487],{},"PO number"," (",[34,2490,2491],{},"OrderReference","), ",[15,2494,2495],{},"line-item identifiers"," (GTIN, seller's item ID), and ",[15,2498,2499],{},"quantities"," in machine-readable fields — enabling ERP systems to match without manual intervention.",[52,2502,55],{"id":54},[57,2504,2505,2514,2517,2528,2531],{},[60,2506,2507,2508,1038,2511],{},"Also called: ",[15,2509,2510],{},"3-way match",[15,2512,2513],{},"PO matching",[60,2515,2516],{},"Tolerance thresholds: many ERPs allow ±1–2% price variance before flagging",[60,2518,2519,2520,1038,2522,1038,2525],{},"Enabled by: structured e-invoice fields ",[34,2521,2491],{},[34,2523,2524],{},"ItemID",[34,2526,2527],{},"InvoicedQuantity",[60,2529,2530],{},"Reduces: duplicate payments, overpayments, and invoice fraud",[60,2532,2533,2534,2537],{},"Contrast with ",[15,2535,2536],{},"2-way matching"," (PO vs invoice only, no GR check)",{"title":36,"searchDepth":87,"depth":87,"links":2539},[2540],{"id":54,"depth":90,"text":55},"Three-way matching (3-way matching) is the accounts payable process of verifying that a supplier invoice matches the corresponding purchase order (PO) and goods receipt (GR) before the payment is released. It is the primary control against fraudulent or erroneous invoices.","T",{},"\u002Fglossary\u002Fthree-way-matching",{"description":2541},"glossary\u002Fthree-way-matching","The automated process of reconciling a purchase order, goods receipt, and supplier invoice before approving payment.","Three-Way Matching","3V-llfov8NBVKovsT5VcUwxr-Iy-baUgaeXVERdap3Y",{"id":2551,"title":2552,"body":2553,"description":2595,"extension":92,"lastUpdatedAt":93,"letter":2596,"meta":2597,"navigation":96,"path":2598,"seo":2599,"stem":2600,"summary":2601,"term":2559,"__hash__":2602},"glossary\u002Fglossary\u002Fubl.md","Ubl",{"type":8,"value":2554,"toc":2592},[2555,2565,2572,2574],[11,2556,2557,2560,2561,2564],{},[15,2558,2559],{},"UBL"," (Universal Business Language) is an open XML standard published by ",[15,2562,2563],{},"OASIS"," that defines a library of standard electronic business documents. UBL 2.1 is the version referenced by the EN 16931 European e-invoicing norm and used in PEPPOL.",[11,2566,2567,2568,2571],{},"An UBL invoice (",[34,2569,2570],{},"Invoice.xml",") contains structured data for all invoice fields — parties, line items, tax totals, payment terms — in a well-defined XML schema validated by XSD and Schematron rules.",[52,2573,55],{"id":54},[57,2575,2576,2581,2586,2589],{},[60,2577,562,2578,2580],{},[15,2579,2563],{}," (open standards consortium)",[60,2582,2384,2583,2585],{},[15,2584,380],{}," (ISO\u002FIEC 19845)",[60,2587,2588],{},"Used in: PEPPOL BIS Billing 3.0, Nordic e-invoicing, EU public procurement",[60,2590,2591],{},"Alternative to UN\u002FCEFACT CII for EN 16931 compliance",{"title":36,"searchDepth":87,"depth":87,"links":2593},[2594],{"id":54,"depth":90,"text":55},"UBL (Universal Business Language) is an open XML standard published by OASIS that defines a library of standard electronic business documents. UBL 2.1 is the version referenced by the EN 16931 European e-invoicing norm and used in PEPPOL.","U",{},"\u002Fglossary\u002Fubl",{"description":2595},"glossary\u002Fubl","OASIS Universal Business Language — an XML vocabulary for business documents including invoices, orders, and credit notes.","giM0YqZoeDclS81YEu-28RCzrZCNG4nzRmsPdpVjyH0",{"id":2604,"title":2605,"body":2606,"description":2660,"extension":92,"lastUpdatedAt":93,"letter":2596,"meta":2661,"navigation":96,"path":2662,"seo":2663,"stem":2664,"summary":2665,"term":1500,"__hash__":2666},"glossary\u002Fglossary\u002Fuid.md","Uid",{"type":8,"value":2607,"toc":2657},[2608,2616,2626,2635,2637],[11,2609,236,2610,2612,2613,131],{},[15,2611,1500],{}," (Unternehmens-Identifikationsnummer) is the unique identifier assigned to every company, association, and self-employed person registered in Switzerland. It is managed by the ",[15,2614,2615],{},"Federal Statistical Office (BFS)",[11,2617,251,2618,2621,2622,2625],{},[15,2619,2620],{},"CHE-XXX.XXX.XXX"," — the prefix ",[34,2623,2624],{},"CHE"," identifies Switzerland (ISO 3166-1), followed by 9 digits with dot separators.",[11,2627,2628,2629,2631,2632,2634],{},"For VAT-registered companies the UID is extended with the suffix ",[15,2630,1425],{}," (or TVA \u002F IVA): ",[34,2633,1507],{},". This combined number must appear on Swiss invoices.",[52,2636,55],{"id":54},[57,2638,2639,2644,2649,2654],{},[60,2640,2641,2642],{},"Administered by ",[15,2643,2615],{},[60,2645,251,2646],{},[34,2647,2648],{},"CHE-123.456.789",[60,2650,2651,2652],{},"VAT variant: ",[34,2653,1507],{},[60,2655,2656],{},"Required field on all Swiss invoices and e-invoices",{"title":36,"searchDepth":87,"depth":87,"links":2658},[2659],{"id":54,"depth":90,"text":55},"The UID (Unternehmens-Identifikationsnummer) is the unique identifier assigned to every company, association, and self-employed person registered in Switzerland. It is managed by the Federal Statistical Office (BFS).",{},"\u002Fglossary\u002Fuid",{"description":2660},"glossary\u002Fuid","Swiss company identification number (Unternehmens-Identifikationsnummer) used on all Swiss invoices.","Q4OYplOfEozuuDsqxSuv_sTf4y3qYBAQV4kjMS2s8qE",{"id":2668,"title":2669,"body":2670,"description":2705,"extension":92,"lastUpdatedAt":93,"letter":2596,"meta":2706,"navigation":96,"path":2707,"seo":2708,"stem":2709,"summary":2710,"term":397,"__hash__":2711},"glossary\u002Fglossary\u002Fun-cefact-cii.md","Un Cefact Cii",{"type":8,"value":2671,"toc":2702},[2672,2677,2680,2682],[11,2673,2674,2676],{},[15,2675,397],{}," (Cross Industry Invoice) is an XML invoice schema developed by the United Nations Centre for Trade Facilitation and Electronic Business. It is one of the two XML syntaxes (alongside UBL 2.1) binding the EN 16931 European e-invoicing semantic data model.",[11,2678,2679],{},"ZUGFeRD and Factur-X both use the CII schema for their embedded XML attachment. The schema defines elements for trade parties, supply chain trade transactions, line items, tax breakdowns, and settlement data.",[52,2681,55],{"id":54},[57,2683,2684,2690,2696,2699],{},[60,2685,562,2686,2689],{},[15,2687,2688],{},"UN\u002FCEFACT"," (United Nations body)",[60,2691,2692,2693],{},"Namespace: ",[34,2694,2695],{},"urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100",[60,2697,2698],{},"Used in: ZUGFeRD, Factur-X, XRechnung (DE), EN 16931",[60,2700,2701],{},"Alternative to UBL 2.1 for EN 16931 compliance",{"title":36,"searchDepth":87,"depth":87,"links":2703},[2704],{"id":54,"depth":90,"text":55},"UN\u002FCEFACT CII (Cross Industry Invoice) is an XML invoice schema developed by the United Nations Centre for Trade Facilitation and Electronic Business. It is one of the two XML syntaxes (alongside UBL 2.1) binding the EN 16931 European e-invoicing semantic data model.",{},"\u002Fglossary\u002Fun-cefact-cii",{"description":2705},"glossary\u002Fun-cefact-cii","UN\u002FCEFACT Cross Industry Invoice — the XML schema used by ZUGFeRD, Factur-X, and the EN 16931 standard.","dd7Uc9kuUctefgv3064BuY8nZCkn_AIyuT-fT779ubo",{"id":2713,"title":2714,"body":2715,"description":2838,"extension":92,"lastUpdatedAt":93,"letter":2839,"meta":2840,"navigation":96,"path":2841,"seo":2842,"stem":2843,"summary":2844,"term":2845,"__hash__":2846},"glossary\u002Fglossary\u002Fvat-exemption.md","Vat Exemption",{"type":8,"value":2716,"toc":2835},[2717,2736,2739,2800,2803,2805],[11,2718,13,2719,347,2722,352,2725,2728,2729,2732,2733,131],{},[15,2720,2721],{},"VAT exemption",[349,2723,2724],{},"Steuerbefreiung",[349,2726,2727],{},"Exonération de TVA",") applies when a supply of goods or services is legally outside the scope of VAT or explicitly exempt under Swiss or EU VAT law. Exempt supplies must still be declared on an invoice, but with a ",[15,2730,2731],{},"0% tax rate"," and a mandatory ",[15,2734,2735],{},"exemption reason",[11,2737,2738],{},"In structured e-invoices (EN 16931, UBL, CII), a VAT exemption is declared using a tax category code and a reason text or code:",[137,2740,2741,2750],{},[140,2742,2743],{},[143,2744,2745,2748],{},[146,2746,2747],{},"Tax category code",[146,2749,982],{},[153,2751,2752,2761,2770,2780,2790],{},[143,2753,2754,2758],{},[158,2755,2756],{},[15,2757,586],{},[158,2759,2760],{},"Exempt from VAT",[143,2762,2763,2767],{},[158,2764,2765],{},[15,2766,1613],{},[158,2768,2769],{},"Services outside scope of tax",[143,2771,2772,2777],{},[158,2773,2774],{},[15,2775,2776],{},"Z",[158,2778,2779],{},"Zero-rated (different from exempt)",[143,2781,2782,2787],{},[158,2783,2784],{},[15,2785,2786],{},"AE",[158,2788,2789],{},"VAT reverse charge",[143,2791,2792,2797],{},[158,2793,2794],{},[15,2795,2796],{},"K",[158,2798,2799],{},"Intra-community supply (EU)",[11,2801,2802],{},"In Swiss domestic invoicing the most common exemptions are for financial services, healthcare, education, and export supplies.",[52,2804,55],{"id":54},[57,2806,2807,2814,2825,2832],{},[60,2808,2809,2810,2813],{},"Must include: ",[15,2811,2812],{},"exemption reason text"," (e.g. \"Export supply Art. 23 MWSTG\")",[60,2815,2816,2817,2820,2821,2824],{},"EN 16931 element: ",[34,2818,2819],{},"BT-121"," (VAT exemption reason text) and ",[34,2822,2823],{},"BT-120"," (reason code)",[60,2826,2827,2828,2831],{},"Swiss legal basis: ",[15,2829,2830],{},"MWSTG"," (Mehrwertsteuergesetz) Art. 21–23",[60,2833,2834],{},"Zero-rated ≠ exempt: zero-rated supplies allow input tax recovery; pure exemptions do not",{"title":36,"searchDepth":87,"depth":87,"links":2836},[2837],{"id":54,"depth":90,"text":55},"A VAT exemption (German: Steuerbefreiung, French: Exonération de TVA) applies when a supply of goods or services is legally outside the scope of VAT or explicitly exempt under Swiss or EU VAT law. Exempt supplies must still be declared on an invoice, but with a 0% tax rate and a mandatory exemption reason.","V",{},"\u002Fglossary\u002Fvat-exemption",{"description":2838},"glossary\u002Fvat-exemption","A supply of goods or services not subject to VAT, which must be declared on an invoice with the appropriate reason code.","VAT Exemption","NiUje-02ncgiPFBOcS9UvDoy-Ez1VsqLaOH3Nfw_OHM",{"id":2848,"title":2849,"body":2850,"description":2904,"extension":92,"lastUpdatedAt":93,"letter":2905,"meta":2906,"navigation":96,"path":2907,"seo":2908,"stem":2909,"summary":2910,"term":2856,"__hash__":2911},"glossary\u002Fglossary\u002Fxrechnung.md","Xrechnung",{"type":8,"value":2851,"toc":2901},[2852,2868,2875,2877],[11,2853,2854,2857,2858,2861,2862,2864,2865,131],{},[15,2855,2856],{},"XRechnung"," is the German national e-invoicing standard, developed by the ",[15,2859,2860],{},"KoSIT"," (Koordinierungsstelle für IT-Standards) on behalf of the German government. It is a profile of EN 16931 using the ",[15,2863,397],{}," XML syntax and has been mandatory for invoices to German federal authorities since ",[15,2866,2867],{},"27 November 2020",[11,2869,2870,2871,2874],{},"Unlike ZUGFeRD, XRechnung is a ",[15,2872,2873],{},"pure XML"," format — there is no embedded PDF. This makes it fully machine-processable but not directly human-readable without a viewer.",[52,2876,55],{"id":54},[57,2878,2879,2884,2890,2895,2898],{},[60,2880,562,2881,2883],{},[15,2882,2860],{}," (German government IT standards body)",[60,2885,2886,2887,2889],{},"Syntax: ",[15,2888,397],{}," (pure XML, no PDF wrapper)",[60,2891,2892,2893],{},"Mandatory for B2G invoicing to German federal authorities since ",[15,2894,168],{},[60,2896,2897],{},"Version: XRechnung 3.x (aligned with EN 16931)",[60,2899,2900],{},"Validated by Schematron rules published by KoSIT",{"title":36,"searchDepth":87,"depth":87,"links":2902},[2903],{"id":54,"depth":90,"text":55},"XRechnung is the German national e-invoicing standard, developed by the KoSIT (Koordinierungsstelle für IT-Standards) on behalf of the German government. It is a profile of EN 16931 using the UN\u002FCEFACT CII XML syntax and has been mandatory for invoices to German federal authorities since 27 November 2020.","X",{},"\u002Fglossary\u002Fxrechnung",{"description":2904},"glossary\u002Fxrechnung","German national e-invoice standard based on EN 16931 using UN\u002FCEFACT CII XML, mandatory for federal suppliers since 2020.","mF0MXvhKyQIsKjiGdD7aDZmdzFjza-3hydzla-drFbU",{"id":2913,"title":2914,"body":2915,"description":2981,"extension":92,"lastUpdatedAt":93,"letter":2905,"meta":2982,"navigation":96,"path":2983,"seo":2984,"stem":2985,"summary":2986,"term":2922,"__hash__":2987},"glossary\u002Fglossary\u002Fxsd.md","Xsd",{"type":8,"value":2916,"toc":2978},[2917,2927,2930,2948,2950],[11,2918,2919,2920,2923,2924,2926],{},"An ",[15,2921,2922],{},"XSD"," (XML Schema Definition) is a W3C standard for describing the structure, content, and data types of an XML document. In e-invoicing, XSD validation is the first of two validation passes — it verifies that the XML is well-formed and structurally correct before ",[15,2925,2206],{}," checks are applied for business rule compliance.",[11,2928,2929],{},"XSD validation catches errors such as:",[57,2931,2932,2935,2938,2941],{},[60,2933,2934],{},"Missing mandatory elements",[60,2936,2937],{},"Elements in the wrong order or namespace",[60,2939,2940],{},"Wrong data types (e.g. a date field containing free text)",[60,2942,2943,2944,2947],{},"Invalid cardinality (e.g. two ",[34,2945,2946],{},"\u003CID>"," elements where only one is allowed)",[52,2949,55],{"id":54},[57,2951,2952,2957,2963,2966,2972],{},[60,2953,301,2954],{},[15,2955,2956],{},"W3C XML Schema 1.0 \u002F 1.1",[60,2958,2959,2960],{},"File extension: ",[34,2961,2962],{},".xsd",[60,2964,2965],{},"Used in: UBL 2.1 (OASIS publishes official XSDs), UN\u002FCEFACT CII, XRechnung",[60,2967,2968,2969],{},"Validation order: ",[15,2970,2971],{},"XSD first → Schematron second",[60,2973,2974,2975],{},"Tools: Saxon, Xerces, libxml2, ",[34,2976,2977],{},"xmllint --schema",{"title":36,"searchDepth":87,"depth":87,"links":2979},[2980],{"id":54,"depth":90,"text":55},"An XSD (XML Schema Definition) is a W3C standard for describing the structure, content, and data types of an XML document. In e-invoicing, XSD validation is the first of two validation passes — it verifies that the XML is well-formed and structurally correct before Schematron checks are applied for business rule compliance.",{},"\u002Fglossary\u002Fxsd",{"description":2981},"glossary\u002Fxsd","XML Schema Definition — the structural validation layer for e-invoice XML files, checked before Schematron business rules.","shlj1GHD9GshyAzfUb7UXWm68u1FQE2FKA-rdna79dY",{"id":2989,"title":2990,"body":2991,"description":3039,"extension":92,"lastUpdatedAt":93,"letter":2776,"meta":3040,"navigation":96,"path":3041,"seo":3042,"stem":3043,"summary":3044,"term":831,"__hash__":3045},"glossary\u002Fglossary\u002Fzugferd.md","Zugferd",{"type":8,"value":2992,"toc":3036},[2993,3002,3005,3011,3013],[11,2994,2995,2997,2998,3001],{},[15,2996,831],{}," (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format developed in Germany. A ZUGFeRD file is a PDF\u002FA-3 document with an embedded XML attachment conforming to the ",[15,2999,3000],{},"UN\u002FCEFACT Cross Industry Invoice (CII)"," schema.",[11,3003,3004],{},"This hybrid approach means the invoice is human-readable as a PDF and machine-readable via the embedded XML — no separate file exchange needed.",[11,3006,3007,3008,3010],{},"ZUGFeRD v2.x is technically identical to the French ",[15,3009,766],{}," standard. Both are now maintained under the same specification.",[52,3012,55],{"id":54},[57,3014,3015,3021,3024,3030],{},[60,3016,251,3017,3020],{},[15,3018,3019],{},"PDF\u002FA-3 + embedded XML"," (UN\u002FCEFACT CII)",[60,3022,3023],{},"Profiles: MINIMUM, BASIC WL, BASIC, EN 16931, EXTENDED, XRECHNUNG",[60,3025,3026,3027,3029],{},"Aligned with ",[15,3028,542],{}," (European e-invoicing norm)",[60,3031,3032,3033,3035],{},"Equivalent to ",[15,3034,766],{}," (France \u002F Germany joint standard)",{"title":36,"searchDepth":87,"depth":87,"links":3037},[3038],{"id":54,"depth":90,"text":55},"ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid invoice format developed in Germany. A ZUGFeRD file is a PDF\u002FA-3 document with an embedded XML attachment conforming to the UN\u002FCEFACT Cross Industry Invoice (CII) schema.",{},"\u002Fglossary\u002Fzugferd",{"description":3039},"glossary\u002Fzugferd","German e-invoicing standard embedding structured XML data inside a PDF\u002FA-3 file (hybrid invoice).","ol5IOI4PUl7umkHrJIUbGDD5U3PqbSr2oL_Gjbd3IKM",{"id":3047,"title":3048,"body":3049,"description":3086,"extension":92,"lastUpdatedAt":93,"letter":586,"meta":3087,"navigation":96,"path":3088,"seo":3089,"stem":3090,"summary":3091,"term":126,"__hash__":3092},"glossary\u002Fglossary\u002Febill.md","Ebill",{"type":8,"value":3050,"toc":3083},[3051,3056,3062,3064],[11,3052,3053,3055],{},[15,3054,126],{}," is the official Swiss e-invoicing network operated by SIX. It allows billers to deliver structured invoices directly into the recipient's e-banking portal, where they can be reviewed and approved with a single click — no paper, no PDF attachment.",[11,3057,3058,3059,3061],{},"eBill is built on the ",[15,3060,1322],{}," payment message standard and is tightly integrated with the Swiss QR-bill infrastructure. Participation requires registration with a certified eBill service provider.",[52,3063,55],{"id":54},[57,3065,3066,3071,3077,3080],{},[60,3067,3068,3069],{},"Operated by ",[15,3070,657],{},[60,3072,3073,3074],{},"Based on ",[15,3075,3076],{},"ISO 20022 \u002F pain.001",[60,3078,3079],{},"Supported by all major Swiss retail banks",[60,3081,3082],{},"Mandatory for B2G (business-to-government) invoicing from 2026",{"title":36,"searchDepth":87,"depth":87,"links":3084},[3085],{"id":54,"depth":90,"text":55},"eBill is the official Swiss e-invoicing network operated by SIX. It allows billers to deliver structured invoices directly into the recipient's e-banking portal, where they can be reviewed and approved with a single click — no paper, no PDF attachment.",{},"\u002Fglossary\u002Febill",{"description":3086},"glossary\u002Febill","Swiss interbank platform for sending and receiving structured electronic invoices directly via e-banking.","kvwwB10HidF_H3v2H0rGTxN6HUZCax0CkBo1c44Ee8o",{"id":3094,"title":3095,"body":3096,"description":3135,"extension":92,"lastUpdatedAt":93,"letter":586,"meta":3136,"navigation":96,"path":3137,"seo":3138,"stem":3139,"summary":3140,"term":3102,"__hash__":3141},"glossary\u002Fglossary\u002Fech-0069.md","Ech 0069",{"type":8,"value":3097,"toc":3132},[3098,3108,3111,3113],[11,3099,3100,3103,3104,3107],{},[15,3101,3102],{},"eCH-0069"," is a Swiss e-government standard published by ",[15,3105,3106],{},"eCH"," (E-Government Standards Switzerland). It defines the XML data format and business rules for electronic invoices exchanged with Swiss federal and cantonal authorities.",[11,3109,3110],{},"The standard aligns with international norms (EN 16931, PEPPOL) while accommodating Swiss-specific requirements such as QR-bill payment data, Swiss VAT numbers (UID), and IBAN-based payment instructions.",[52,3112,55],{"id":54},[57,3114,3115,3120,3123,3129],{},[60,3116,562,3117,3119],{},[15,3118,3106],{}," (Swiss e-government standards body)",[60,3121,3122],{},"Scope: XML invoice format for Swiss public administration",[60,3124,3026,3125,127,3127],{},[15,3126,542],{},[15,3128,130],{},[60,3130,3131],{},"Includes Swiss-specific extensions for QR-bill and UID",{"title":36,"searchDepth":87,"depth":87,"links":3133},[3134],{"id":54,"depth":90,"text":55},"eCH-0069 is a Swiss e-government standard published by eCH (E-Government Standards Switzerland). It defines the XML data format and business rules for electronic invoices exchanged with Swiss federal and cantonal authorities.",{},"\u002Fglossary\u002Fech-0069",{"description":3135},"glossary\u002Fech-0069","Swiss e-government standard defining the XML structure for electronic invoices in Swiss public administration.","TRQHe4LFmQ09f1nopdhV91CUkEYgcveAVi3BwhP7KSM",{"id":3143,"title":3144,"body":3145,"description":3193,"extension":92,"lastUpdatedAt":93,"letter":1692,"meta":3194,"navigation":96,"path":3195,"seo":3196,"stem":3197,"summary":3198,"term":1350,"__hash__":3199},"glossary\u002Fglossary\u002Fpain-001.md","Pain 001",{"type":8,"value":3146,"toc":3190},[3147,3152,3159,3161],[11,3148,3149,3151],{},[15,3150,1350],{}," (Payment Initiation 001) is an ISO 20022 XML message type used by corporate customers to instruct their bank to execute one or more credit transfers. In Switzerland, pain.001 is the standard format for all domestic and cross-border payment file submissions since the 2022 ISO 20022 migration.",[11,3153,3154,3155,3158],{},"The message is structured around a ",[34,3156,3157],{},"\u003CCstmrCdtTrfInitn>"," root element containing group header, payment information blocks, and individual transaction records — each carrying the debtor\u002Fcreditor IBANs, amount, currency, and structured remittance reference.",[52,3160,55],{"id":54},[57,3162,3163,3168,3175,3178,3181],{},[60,3164,852,3165],{},[34,3166,3167],{},"CustomerCreditTransferInitiation",[60,3169,3170,3171,3174],{},"Swiss version: ",[15,3172,3173],{},"pain.001.001.09"," (SIX Swiss Payment Standards)",[60,3176,3177],{},"Submitted by: corporate ERP \u002F accounting systems to bank via eBanking or host-to-host channel",[60,3179,3180],{},"Replaces: legacy DTA and EZAG formats (discontinued 2022)",[60,3182,3183,3184,3186,3187,3189],{},"Related messages: ",[15,3185,1360],{}," (status), ",[15,3188,1370],{}," (booking confirmation)",{"title":36,"searchDepth":87,"depth":87,"links":3191},[3192],{"id":54,"depth":90,"text":55},"pain.001 (Payment Initiation 001) is an ISO 20022 XML message type used by corporate customers to instruct their bank to execute one or more credit transfers. In Switzerland, pain.001 is the standard format for all domestic and cross-border payment file submissions since the 2022 ISO 20022 migration.",{},"\u002Fglossary\u002Fpain-001",{"description":3193},"glossary\u002Fpain-001","ISO 20022 XML message for initiating a customer credit transfer — the payment instruction format used by Swiss banks.","82nOTDSJDoitULf288Q41yQ19zjuVwprGtIg7KGO2nY",1776765748845]