Glossary of Terms

Key terms used throughout the Vatify API documentation and the broader VAT compliance and e-invoicing domain.

A

AEAT (Agencia Estatal de Administración Tributaria) : Spain's national tax authority. Responsible for SII real-time reporting and Veri*Factu. Submission target for all Spanish e-invoicing operations.

ANAF (Agenția Națională de Administrare Fiscală) : Romania's tax authority. Operates the e-Factura national e-invoicing platform.

Async (Asynchronous processing) : A processing mode where Vatify accepts a job immediately and processes it in the background. Used for large volumes (>1,000 documents). Results available via polling or callback.

B

Batch : A group of invoices submitted together in a single API call via POST /v1.1/batch. Supports 1–1,000 documents per request.

Bearer token : The JWT access token returned by POST /auth. Must be included in every subsequent API request as Authorization: Bearer {token}.

C

CII (Cross Industry Invoice) : An XML e-invoice standard used primarily in Germany (ZUGFeRD/Factur-X). Alternative to UBL 2.1 for structured invoice data.

Clearance model : An e-invoicing submission model where invoices must be submitted to and approved by the tax authority before they have legal validity. Used in Italy, Poland, Romania, and (from 2026) France. Contrast with post-audit model.

countryIso : A required query parameter on Vatify API calls. ISO 3166-1 alpha-2 country code (e.g. ES, IT, DE). Tells Vatify which country's tax authority to submit to and which validation rules to apply.

Credit note : A document issued to reverse or partially reverse a previously issued invoice. Submitted via the same endpoint as invoices with document type CREDIT_NOTE.

D

Debit note : A document issued to increase the amount of a previously issued invoice. Document type DEBIT_NOTE.

Digital certificate : A cryptographic certificate required for direct submission to certain tax authorities (notably Spain's SII). Uploaded to Vatify via POST /v1/es/certificate. Issued by FNMT (Spain's national certificate authority).

E

e-Factura : Romania's national e-invoicing system operated by ANAF. Mandatory for all B2B transactions since January 2024.

E-invoicing : The electronic exchange of invoice documents in a structured, machine-readable format (JSON, UBL, XML) — as opposed to PDF or paper. In the compliance context, it specifically means submission to tax authorities.

E-reporting : Periodic submission of invoice summaries or transaction data to tax authorities (not individual invoices in real-time). Used in countries without full clearance mandates. Vatify purpose: EREPORTING.

EINVOICING : The purpose parameter value for e-invoice submissions directly to a tax authority (SII, SDI, KSeF, etc.).

EREPORTING : The purpose parameter value for periodic VAT reporting obligations.

F

Factur-X : A hybrid invoice format combining a human-readable PDF with embedded structured XML (CII profile). Used in France and Germany. Also known as ZUGFeRD in Germany.

FatturaPA : Italy's mandatory e-invoice XML format for all B2B and B2G transactions. Submitted through SDI.

flow : A required Vatify API parameter indicating invoice direction: ISSUED (outgoing, you are the seller) or RECEIVED (incoming, you are the buyer).

FNMT : Spain's national certificate authority (Fábrica Nacional de Moneda y Timbre). Issues digital certificates required for SII direct submission.

G

GDPR (General Data Protection Regulation) : EU data privacy regulation. Vatify processes all invoice data within EU infrastructure to ensure GDPR compliance.

I

IOSS (Import One-Stop Shop) : EU scheme allowing non-EU sellers to declare and pay VAT on B2C distance sales of goods imported into the EU. A single registration covers all EU countries.

Intra-community transaction : A sale or purchase between VAT-registered businesses in different EU member states. Subject to the reverse charge mechanism.

J

JWT (JSON Web Token) : The format of the Bearer token returned by POST /auth. Contains encoded claims about the authenticated user and expiry time.

K

KSeF (Krajowy System e-Faktur) : Poland's national e-invoicing platform operated by the Ministry of Finance. Mandatory B2B e-invoicing from February 2026.

N

NAV Online : Hungary's real-time invoice reporting system. All B2B invoices above a threshold must be reported to NAV within seconds of issuance.

O

OSS (One-Stop Shop) : EU scheme for declaring and paying VAT on cross-border B2C sales of goods and digital services. A single registration in one EU country covers obligations across all EU member states.

P

Peppol : A global network and set of standards for electronic document exchange (invoices, orders, etc.). Used in Germany, Belgium, Netherlands, Austria, and others for B2G and increasingly B2B e-invoicing.

PDP (Plateforme de Dématérialisation Partenaire) : Accredited e-invoicing platforms in France's new B2B e-invoicing system. Vatify is an accredited PDP. Businesses must use a PDP (or the public Chorus Pro platform) for invoice exchange from 2026.

period : A Vatify API query parameter specifying the fiscal/reporting period for the invoice (e.g. 2025-10 for October 2025).

Post-audit model : An e-invoicing model where invoices are exchanged directly between trading partners without prior tax authority approval. The tax authority may audit records periodically. Used in Germany, Belgium, Netherlands, Austria.

purpose : A required Vatify API parameter specifying the compliance operation type: EINVOICING, EREPORTING, or RTR.

R

Reconciliation : Comparing your submitted invoice records against the tax authority's records to identify discrepancies. Available via POST /v1.1/documents/reconcile/export.

Reverse charge : A VAT mechanism where the buyer (not the seller) accounts for VAT. Used for intra-community B2B transactions and certain domestic supplies.

RTR (Real-Time Reporting) : The purpose parameter value for real-time invoice chain reporting (e.g. Spain's Veri*Factu).

S

SAF-T (Standard Audit File for Tax) : A standardized file format for exporting accounting and tax data. Used in Portugal (SAFT-PT) for VAT reporting.

SDI (Sistema di Interscambio) : Italy's national e-invoicing hub, operated by Agenzia delle Entrate. All Italian B2B invoices must pass through SDI to be legally valid.

SII (Suministro Inmediato de Información) : Spain's real-time VAT reporting system. Large companies must report invoice data to AEAT within 4 days of issuance. Vatify purpose: EINVOICING.

Standard rate : The main VAT rate applied to most goods and services in a country (e.g. 21% in Spain, 22% in Italy, 19% in Germany). Contrasts with reduced rates and zero rates.

T

Tax authority : The government body responsible for collecting and administering taxes in a country. Vatify submits invoices directly to each country's authority (AEAT, SDI, KSeF, ANAF, etc.).

Token expiry : Bearer tokens have a limited lifetime. Build token refresh logic in your integration — request a new token when the current one expires. See Authentication Methods.

U

UBL 2.1 (Universal Business Language) : An international XML standard for electronic business documents, including invoices. The primary format supported by Vatify for e-invoice submission and validation. Used by Peppol network, Romania e-Factura, and others.

Uptime : Vatify's platform availability guarantee. Target: 99.5% measured over a rolling 6-month period.

V

VAT (Value Added Tax) : A consumption tax levied on goods and services at each stage of production or distribution. Vatify automates VAT compliance across 63+ countries.

vatNumber : A required Vatify API parameter identifying which VAT registration to submit on behalf of. Format is country-prefixed (e.g. ES12345678Z, IT12345678901).

Veri*Factu : Spain's new real-time invoice chain system, replacing older systems for companies not on SII. Being rolled out 2025–2026. Vatify purpose: RTR.

X

XRechnung : Germany's mandatory e-invoice standard for B2G invoices and (from 2025) B2B. Based on the European standard EN 16931, using UBL or CII XML profiles.

Z

ZUGFeRD : Germany's hybrid invoice format (PDF + embedded CII XML). Same standard as Factur-X (France), different branding. Accepted for German B2B e-invoicing.