Definition of eDocuments: “
any transactional document which is exchanged between trading partners in an electronic format and manner. Distinct from PDF or image files, e-documents are machine readable and typically exchanged via software or online platforms rather than email. E-document types include, but are not limited to: purchase orders, invoices of various types, credit/debit notes, correction invoices, dispatch advice, goods receipt notes, payment instructions.”
(Pagero, 2020, https://www.pagero.com/blog/what-is-an-e-document). See more in the abbreviation list.
PEPPOL (Pan-European Public Procurement Online) is a non-profit organisation based in Belgium with the purpose of establishing a common and standardised infrastructure for digital exchange of business documents. A PEPPOL Authority is a department within the public authorities of each PEPPOL country and, currently, there are 17 participating Peppol authorities, mainly in European countries, but in the past years, Japan, Singapore, New Zealand, Australia and Japan have joined. The primary purpose of the PEPPOL Authority is to approve new PEPPOL Access Points, which typically are ERP-system providers, that enable their customers - the companies - to send eInvoices and other eDocuments on the Peppol network (Peppol, 2024,
https://peppol.org/about/for-end-users/). See more in the abbreviation list.
Definition of eInvoice
: “Electronic invoicing is the exchange of an electronic invoice document between a supplier and a buyer. An electronic invoice (eInvoice) is an invoice that has been issued, transmitted and received in a structured data format which allows for its automatic and electronic processing, as defined in Directive 2014/55/EU.” (European Commission, 2024,
https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/What+is+eInvoicing). See more about the different types of eDocuments in the abbreviation list.
See appendix for further definition of the various types of eDocuments.
The xEBR core reference taxonomy is a standardized framework developed as part of the xEBR (European Business Register) initiative. It provides a common structure for defining and exchanging business and financial data across European business registers.
XBRL-JSON is a format for representing XBRL (eXtensible Business Reporting Language) data in JSON (JavaScript Object Notation), which is a lightweight data interchange format. XBRL is widely used for digital business reporting, such as financial statements, regulatory filings, and other structured business information, while JSON is a popular format for transmitting data between web servers and browsers. The XBRL-JSON format was developed to make XBRL data easier to work with in modern web technologies and applications.
Case Nordic Smart Government & Business: enabling cross-border company data sharing in the Nordics using dataspaces, Virtual Finland, 2023 – see appendix
The EU regulation 910/2014, known as eIDAS Regulation (“electronic Identification, Authentication, and trust Services”), is a European regulatory framework that establishes a set of rules and standards for electronic identification and trust services in the member countries of the European Union.
The EU regulation 910/2014, known as eIDAS Regulation (“electronic Identification, Authentication, and trust Services”), is a European regulatory framework that establishes a set of rules and standards for electronic identification and trust services in the member countries of the European Union.