Glossary
This glossary defines the acronyms and technical terms used in the GCBoK. It follows the BoK convention (cf. PMBOK, SWEBOK, DMBOK): alphabetical index with cross-references to the respective axes.
A
| Acronym | Term | Explanation | See |
|---|---|---|---|
| AO | Abgabenordnung | Federal law on taxation; basis for non-profit status provisions (§ 60a AO). | Axis 7: Governance |
| ADES | Advanced Electronic Signature (AdES) | FES according to ETSI standards (ETSI EN 319 401 ff.); carrier formats PAdES (PDF), XAdES (XML), CAdES (generic). | Digital Signing |
| ACP | Agent Client Protocol | Text-based protocol (JSON-RPC) for connecting code agents to clients; alongside MCP, A2A and AG-UI, a representative of the agent interop layer. Distinction: not shared memory — GCUCB transmits typed, ACP text-based. | Axis 3: Components |
| AFJD | Axel Franz Johann Druschel | Natural person, registration of GitCover Commons gUG; permanent holder of all intellectual property rights. | Axis 7: Governance |
| Apache 2.0 | Apache License Version 2.0 | OSS license with patent clause (Patent Grant + Patent Retaliation); GitCover publishes code under this license. | Licenses & Evidence |
| ArbZG | Arbeitszeitgesetz | Law on working time; § 22 ArbZG (fine for missing working time recording). | Entrepreneur Diary |
B
| Acronym | Term | Explanation | See |
|---|---|---|---|
| B2B | Business-to-Business | Business relationship between companies; e-invoicing obligation from 2025 for B2B transactions. | Entrepreneur Diary |
| B2G | Business-to-Government | Business relationship between companies and public authorities; Directive 2014/55/EU mandates B2G e-invoice receipt. | Entrepreneur Diary |
| BA | Bundesagentur für Arbeit | Federal agency for employment placement and promotion; assigns social insurance company number. | Entrepreneur Diary |
| BEM | Betriebliches Eingliederungsmanagement | Obligation for employers with employees with frequent sick leave (§ 167 Abs. 2 SGB IX). | Entrepreneur Diary |
| BMF | Bundesministerium der Finanzen | Issuer of the GoBD and BMF letters (e.g. FAQ on e-invoicing). | Entrepreneur Diary |
| BFF | Backend-for-Frontend | Architectural pattern: Blazor WASM client communicates via a server-side BFF with APIs. | Axis 3: Components |
| BSFZ | Bundesamt für Sicherheit in der Informationstechnik / Forschungszulage | Assessment body for research projects according to § 6 FZulG (Forschungszulagengesetz). | Axis 10: Research |
| BUrlG | Bundesurlaubsgesetz | Law on minimum vacation; § 1 BUrlG (24 working days for a 6-day week). | Entrepreneur Diary |
| BZSt | Bundeszentralamt für Steuern | Federal agency; assigns W-IdNr (Wirtschafts-Identifikationsnummer) and USt-IdNr. | Entrepreneur Diary |
| BSI | Bundesamt für Sicherheit in der Informationstechnik | Federal agency for cybersecurity; issuer of the IT-Grundschutz Compendium (BSI GS++). | Axis 1: Fundamentals |
| BSIG | BSI-Gesetz | Law on the Bundesamt für Sicherheit in der Informationstechnik; § 8a BSIG defines KRITIS operators. | Axis 1: Fundamentals |
C
| Acronym | Term | Explanation | See |
|---|---|---|---|
| CEN | Comité Européen de Normalisation | European Committee for Standardization; CEN/TC 434 develops EN 16931 (e-invoicing). | Entrepreneur Diary |
| CC | Creative Commons | License family for open content; GCBoK aims for CC BY-SA 4.0. | Axis 7: Governance |
| CDN | Content Delivery Network | Distributed cache network for static assets (CSS, JS, fonts). | Axis 3: Components |
| Class-Identifier | Class Identifier | 14-bit segment of the V7GUID that classifies the document/action type via .gitcover dictionaries (what/which type). Derived from it: v7guid (class), docUid (instance, RFC 9562 UUIDv7); together the composite key {v7guid}:{uuidv7} (see DocID). |
Axis 2: Concepts |
| CNCF | Cloud Native Computing Foundation | Linux Foundation project; standardization body for cloud-native infrastructure. | Axis 1: Fundamentals |
| CRM | Customer Relationship Management | Customer relationship management; not a component in the GitCover context. | - |
D
| Acronym | Term | Explanation | See |
|---|---|---|---|
| DA | Datenabgabe | Format for electronic data transmission to tax authorities; predecessor of eXTra. | Entrepreneur Diary |
| DATEV | Datenverarbeitungs- und Telekommunikationsgesellschaft | Software ecosystem for tax advisors and accounting in Germany. | Axis 5: Procedures |
| DEÜV | Datenübermittlungsverordnung | Regulation on reports to social insurance; defines social insurance reporting formats. | Entrepreneur Diary |
| DKIM | DomainKeys Identified Mail | Email authentication method; signature verification for incoming emails. | Entrepreneur Diary |
| DMS | Document Management System | System for managing electronic documents; in the GitCover context: GCDMS. | Axis 3: Components |
| DocID | Document Identifier (Composite Key) | Canonical document key {class}:{uuidv7} from Class-Identifier and Object-ID (docUid). The object part alone uniquely identifies the document; the Class-Identifier is an optimization aid (large environments). Serialized form in the sidecar via composite_key. |
Axis 2: Concepts |
| DRV | Deutsche Rentenversicherung | Provider of statutory pension insurance; conducts social insurance company audits according to § 28p SGB IV. | Entrepreneur Diary |
| DLR | Deutsches Zentrum für Luft- und Raumfahrt | Funding organization for research funding; assessment of FZulG projects. | Axis 10: Research |
| DMBOK | Data Management Body of Knowledge | BoK of DAMA International for data management; reference for GCBoK structure. | Axis 1: Fundamentals |
| DPMA | Deutsches Patent- und Markenamt | Federal agency for patents, utility models and trademarks. | Axis 9: Intellectual Property Rights |
| DSGVO | Datenschutz-Grundverordnung | EU Regulation 2016/679 on the protection of personal data. | Axis 1: Fundamentals |
| Dual-Licensing | Dual Licensing | OSS code under Apache 2.0 (free of charge), process patents under commercial license via AD Assets UG (commercial for a fee). | Licenses & Evidence |
E
| Acronym | Term | Explanation | See |
|---|---|---|---|
| EFZG | Entgeltfortzahlungsgesetz | Law on continued payment of wages in case of illness (§ 3 EFZG: up to 6 weeks). | Entrepreneur Diary |
| eIDAS | electronic IDentification, Authentication and trust Services (Regulation (EU) No. 910/2014) | EU regulation for electronic identification and trust services; defines eS/FES/QES levels, trust lists and rules of evidence. | Digital Signing |
| ELStAM | Elektronische Lohnsteuerabzugsmerkmale | Electronic procedure for wage tax collection; replaced the paper wage tax card. | Entrepreneur Diary |
| ELSTER | Elektronische Steuererklärung | Online portal of the German tax administration for tax returns and registrations. | Entrepreneur Diary |
| EN | European Standard | Standard adopted by CEN; e.g. EN 16931 for e-invoices. | Entrepreneur Diary |
| ENISA | European Union Agency for Cybersecurity | EU agency for cybersecurity; partner of the BSI. | Axis 1: Fundamentals |
| EStG | Einkommensteuergesetz | Federal law on income tax; § 3 Nr. 26/26a EStG (flat rates for non-profit status). | Entrepreneur Diary |
| euBP | Electronic Company Audit | Data access procedure of the tax administration during external audits (Z3 data carrier transfer). | Entrepreneur Diary |
| eXTra | Electronic Data Exchange Platform | XML-based transmission procedure; required by DRV for social insurance audit data. | Entrepreneur Diary |
| ERP | Enterprise Resource Planning | Enterprise software for resource planning; example of a vertical domain application. | Axis 1: Fundamentals |
| EU | European Union | Political and economic union of European states; legal framework for NIS2, DSGVO. | Axis 1: Fundamentals |
| EYODF | Eat Your Own Dogfood | Principle of using one's own software first oneself in everyday life (dogfooding). In the GitCover context: the tools are used first in one's own operations (time tracking, accounting) instead of just being demonstrated — "dogfooding instead of demo". Benefit: the harshest practical test of the OSS variant and immediate self-savings. | Entrepreneur Diary |
F
| Acronym | Term | Explanation | See |
|---|---|---|---|
| Facsimile | Facsimile Signature (Signature Graphic) | Positioned graphical signature (PNG/SVG) on the signature line or in the PDF signature layer; visible feature of the drawing — proof lies in the chain (SHA-256, signature doc) and the cryptographic binding. | Digital Signing |
| FES | Advanced Electronic Signature | Electronic signature according to eIDAS Art. 3 Nr. 11 with the four criteria (unique assignment, change detection, control, accompanying data protection); equivalent to a handwritten signed document according to eIDAS Art. 25 (2) (§ 126 Abs. 3 BGB). Realized as AdES (e.g. PAdES). | Digital Signing |
| FLOSS | Free/Libre and Open Source Software | Free and open source software; GitCover publishes code as FLOSS under Apache 2.0. | Licenses & Evidence |
| FQN | Fully Qualified Name | Fully qualified path; in the GCBoK context: identical mount points on workstation and AI server for consistent path addressing. | Axis 5: Procedures |
| FZulG | Forschungszulagengesetz | Federal law on tax incentives for research and development (§ 6 FZulG). | Axis 10: Research |
G
| Acronym | Term | Explanation | See |
|---|---|---|---|
| GCAL | GitCover Advisory Lock | Distributed lock mechanism between Git repos at repo level; prerequisite for GCEP. | Axis 3: Components |
| GCC | GitCover Commons gUG | Non-profit entrepreneurial company (limited liability); sponsor of the GCBoK. | Axis 7: Governance |
| GCDMS | GitCover Document Management System | Document management component; audit-proof document archiving in Git repositories. | Axis 3: Components |
| GCEP | GitCover Exchange Protocol | Instance-to-instance exchange protocol between Git repos; semantically determined by OSCAL catalogs and OPA hooks. IETF track planned. | Axis 3: Components |
| GCPN | GitCover PrimaNota | Metadata mechanism for forming audit-proof evidence chains (predecessor/successor) for business documents; UUIDv7-based, non-chronological chaining, GoBD Rz. 80. Utility model 20 2026 000 272.7. |
Axis 3: Components |
| GCSIG | GitCover Signature Artifact | Immutable artifact ({name}.gcsig.md, schema gcsig-1.4) for anchoring a Git code/commit signature (GPG / signed commit / PR): GPG signature + object SHA + signer fingerprint + verification status, signature phases as 32-bit flags. Since 1.4, it can also carry the original doc content (content), the OCR provenance (ocr) and an integrated sidecar block (source) and thus replace the separate .gc.md for signed documents (e.g. digital self-receipt). Git history alone is not sufficient (force-push possible) — the GCSIG makes the signature history-rewrite-proof. V7GUID class GCSIG. |
Axis 4: Techniques |
| TrustVector | OCR/Source Trust BitVector | Monotonically cumulative BitVector for the quality/provenance of a determined text (e.g. OCR): 0x0001 = machine-unverified, higher bits = confirmed/verified. Maintained in the sidecar (ocr.txt) and in the GCSIG (ocr). |
Axis 4: Techniques |
| GCSYNC | GitCover Sync | Synchronization component; Git sync between repositories and external systems. | Axis 3: Components |
| GCUCB | GitCover Unified Context Bus | Context bus for runtime coordination between AI agents, policy validators and audit systems; deterministic V7GUID addressing. Utility model filed (DPMA 260909). | Axis 3: Components |
| GoBD | Principles of Proper Computerized Accounting Systems | Administrative instruction of the BMF for electronic accounting; Rz. 151-157. | Axis 1: Fundamentals |
| GPG | GNU Privacy Guard | Free implementation of OpenPGP; signing of Git commits and documents. | Axis 4: Techniques |
| pgp.governikus.de | Governikus OpenPGP Certification (BSI-supported) | Semi-official service for official certification of OpenPGP keys via national ID eID (BSI TR-03124, trust level "high"); name comparison ID ↔ key; certification key 0x5E5CCCB4A4BF43D7. | Digital Signing |
| GVB | Shareholders' Resolution | Resolution of the shareholders' meeting of a GmbH (§ 48 GmbHG); can be adopted in text form according to § 126b BGB — GitCover implements this as GVB doc + signature doc + events in the repo. | Axis 6: Templates |
H
| Acronym | Term | Explanation | See |
|---|---|---|---|
| Harness | Agent Harness | Deterministic framework around an AI agent: context (memory), gates/guardrails, procedure in the repo (skills/scripts), enforcement (hooks). Guiding principle: "the harness grows, the prompt shrinks" — determinism from the repository, not from the prompt. Reference: GitCover.Agents (GCA). | Axis 4: Techniques |
| HITL | Human in the Loop | Human approval before the audit-proof effect of an automated action. Guiding principle: the AI generates, the human approves — clear separation of probabilistic and deterministic responsibility (harness principle). In the GitCover context as a HITL gate part of the deterministic harness gates, e.g. before a drawing/signature (presented → accepted → signed). |
Axis 4: Techniques |
| HTML | HyperText Markup Language | Markup language for websites; in the GCBoK context: build output of the WebStaticBuilder. | Axis 3: Components |
I
| Acronym | Term | Explanation | See |
|---|---|---|---|
| IAM | Identity and Access Management | Identity and access management; Git repositories as SSOT for IAM. | Axis 3: Components |
| ICLR | International Conference on Learning Representations | ML conference; reference for AgentTaxo paper (multi-agent token overhead). | Axis 10: Research |
| IEC | International Electrotechnical Commission | International standardization organization; together with ISO for ISO/IEC 24773 (BoK structure). | Axis 1: Fundamentals |
| IETF | Internet Engineering Task Force | Standardization body for Internet protocols; IETF track planned for GCEP. | Axis 3: Components |
| IP | Intellectual Property | Intellectual property; in the GCBoK context: IP usage rights strategy for OSS. | Axis 9: Intellectual Property Rights |
| ISMS | Information Security Management System | Management system for information security; target audience of the GCBoK. | Axis 1: Fundamentals |
| ISO | International Organization for Standardization | International standardization organization; ISO 27001, ISO/IEC 24773. | Axis 1: Fundamentals |
K
| Acronym | Term | Explanation | See |
|---|---|---|---|
| KI | Artificial Intelligence | German abbreviation for AI; in the GCBoK context: AI agents, guardrails. | Axis 3: Components |
| KK | Health Insurance Fund | Provider of statutory health insurance; reimbursement office for social insurance contributions. | Entrepreneur Diary |
| KMU | Small and Medium-sized Enterprises | Target audience of the GCBoK; onboarding procedure for KMU. | Axis 5: Procedures |
L
| Acronym | Term | Explanation | See |
|---|---|---|---|
| LLM | Large Language Model | Large language model; in the GCBoK context: typed bus for LLM result quality. | Axis 10: Research |
| LStR | Wage Tax Guidelines | Administrative guidelines on wage tax (R 3.26 LStR: secondary employment — one-third threshold); supplemented by LStH notes. | Entrepreneur Diary |
J
| Acronym | Term | Explanation | See |
|---|---|---|---|
| JSON | JavaScript Object Notation | Lightweight data format; in the GitCover context: schema-first for diary artifacts. | Axis 2: Concepts |
M
| Acronym | Term | Explanation | See |
|---|---|---|---|
| MCP | Model Context Protocol | Protocol for LLM tool integration; in the GCSYNC context: outbound interface. | Axis 3: Components |
| MiLoG | Mindestlohngesetz | Law on the setting of minimum wages; documentation obligation for employers. | Entrepreneur Diary |
N
| Acronym | Term | Explanation | See |
|---|---|---|---|
| NativeAOT | Native Ahead-of-Time Compilation | .NET publishing mode that translates IL to native machine code at build time; GitCover uses it for typed accessor libraries and single-file apps. | Axis 4: Techniques |
| Nextcloud | Nextcloud | Open source file sharing platform; in the GCBoK context only suitable as a read-only share frontend for Git-hosted documents. | Axis 5: Procedures |
| NIS2 | Network and Information Security Directive 2 | EU Directive 2022/2555; risk management and reporting obligations for critical infrastructures. | Axis 1: Fundamentals |
| NIST | National Institute of Standards and Technology | US federal agency; NIST 800-53 as control definition for OSCAL catalogs. | Axis 4: Techniques |
| NPO | Non-Profit Organization | Non-profit organization; distinction GCBoK (knowledge work) vs. GCC (NPO). | Axis 1: Fundamentals |
O
| Acronym | Term | Explanation | See |
|---|---|---|---|
| OIDC | OpenID Connect | Authentication protocol on OAuth 2.0; in the GCBoK context: claims-based tenant isolation and access control. | Axis 5: Procedures |
| ONTOLOGIE | Ontology | Machine-readable, shared vocabulary of an enterprise: entity types, their properties, relationships and rules — so that humans and AI agents speak the same language. In the GCBoK context, the ontology is realized Git-native: as versioned JSON dictionaries (.gitcover/dictionaries/, L1–L6) plus JSON schemas, reproducible on the auditor side without platform access. Market reference: Microsoft calls its semantic layer "Ontology" (part of "Fabric IQ", preview). See also Class-Identifier (Axis 2). |
Axis 2: Concepts |
| OPA | Open Policy Agent | Policy-as-code engine; Rego rules as pre-receive hooks in Git. | Axis 4: Techniques |
| OSCAL | Open Security Controls Assessment Language | NIST standard for machine-readable security controls; three layers: Catalogs, Profiles, Assessments. | Axis 4: Techniques |
| OSS | Open Source Software | Freely available software; GitCover is OSS-first. | Axis 1: Fundamentals |
| OSSH | Odysseus SSH Script Host | Mechanism for controlled SSH-based access of an AI container to the host toolchain (compiler, Git, .NET SDK); stream-based, without file transfer. | Axis 5: Procedures |
| OWUI | Open WebUI | Browser-based AI web interface; in the GCBoK context as recommended client layer for KMU users (WebUI-first approach). | Axis 1: Fundamentals |
P
| Acronym | Term | Explanation | See |
|---|---|---|---|
| PAdES | PDF Advanced Electronic Signature | Electronic signature format for PDF (ETSI EN 319 142); level B-B/B-T (basic + timestamp) to B-LTA (archiving). Standard format for FES procedures with facsimile layer. | Digital Signing |
| Portable Document Format | Platform-independent document format; since 2025 no longer an e-invoice (only "other invoice"). | Entrepreneur Diary | |
| PGP | Pretty Good Privacy | Cryptographic method; decentralized identity proofs (PGP identities). | Axis 1: Fundamentals |
| PII | Personally Identifiable Information | Personal data; addressed in the V7GUID structure. | Axis 2: Concepts |
| PMBOK | Project Management Body of Knowledge | BoK of PMI; reference for GCBoK structure. | Axis 1: Fundamentals |
| POA&M | Plan of Action and Milestones | Action plan in the OSCAL assessment layer. | Axis 3: Components |
| PWA | Progressive Web App | Web application with native-app-like user experience; in the GCBoK context: client access for KMU users. | Axis 1: Fundamentals |
Q
| Acronym | Term | Explanation | See |
|---|---|---|---|
| QES | Qualified Electronic Signature | Electronic signature with a qualified certificate from an EU trust list provider (eIDAS Art. 3 Nr. 12); replaces the statutory written form (§ 126a BGB, eIDAS Art. 25 (2)). Provided externally — GitCover docks it (container package), does not replace it. | Digital Signing |
R
| Acronym | Term | Explanation | See |
|---|---|---|---|
| RAG | Retrieval-Augmented Generation | AI architecture pattern; in the GCSYNC context as outbound interface. | Axis 3: Components |
| RFC | Request for Comments | IETF standardization process; RFC 4122 defines UUID. | Axis 2: Concepts |
S
| Acronym | Term | Explanation | See |
|---|---|---|---|
| SGB | Sozialgesetzbuch | Collective designation for German social insurance laws; e.g. SGB IV (§ 28p: company audit), SGB IX (§ 167: BEM). | Entrepreneur Diary |
| SHA | Secure Hash Algorithm | Cryptographic hash function; SHA-256 for Git commit hashes and document chaining. | Axis 2: Concepts |
| Sidecar | GitCover-Sidecar (.gc.md) |
Metadata accompanying file at the same location as the original document: SHA-256 (identity), docUid/V7GUID (classification), UNC history, obsolescence status. Separates content (immutable, in the original doc) from metadata (mutable, in the sidecar). Naming form <artefakt>.<orig-ext>.gc.md. |
Axis 2: Concepts |
| SPDX | Software Package Data Exchange | Standard for license identifiers; Apache-2.0, CC-BY-SA-4.0 etc. |
Licenses & Evidence |
| SSH | Secure Shell | Protocol for encrypted network connections; SSH signatures in Git. | Axis 4: Techniques |
| SSOT | Single Source of Truth | Principle: one canonical data set; Git repositories as SSOT for IAM. | Axis 3: Components |
| SvEV | Sozialversicherungsentgeltverordnung | Regulates contribution-free benefits in kind and flat rates; § 1 Abs. 1 Nr. 16 SvEV (volunteer allowance § 3 Nr. 26a EStG, instructor allowance § 3 Nr. 26 EStG contribution-free). | Entrepreneur Diary |
| SWEBOK | Software Engineering Body of Knowledge | BoK of the IEEE Computer Society; reference for GCBoK structure. | Axis 1: Fundamentals |
T
| Acronym | Term | Explanation | See |
|---|---|---|---|
| TLS | Transport Layer Security | Encryption protocol; TLS 1.2/1.3 for HTTPS. | Axis 7: Governance |
| TMG | Telemediengesetz | Federal law for telemedia services; § 5 TMG (imprint obligation). | Axis 7: Governance |
| TOP | TOp-level .gitcover Repository |
GitCover repository for tenant/doc/class/action dictionaries; definition of the V7GUID vectors. | Axis 2: Concepts |
| TSA | Time Stamping Authority | Trust service provider for qualified timestamps (eIDAS); binds the signature time to an independent time source (LTV). | Digital Signing |
U
| Acronym | Term | Explanation | See |
|---|---|---|---|
| Ur-Doc | Original Document (Original) | The immutable primary document (invoice, contract, receipt, email) with its own SHA-256; SSoT for the content, accompanied by a .gc.md sidecar. In larger processes, the original doc is kept once; other locations reference it (GCPN reference) instead of cloning it. |
Axis 2: Concepts |
| UStG | Umsatzsteuergesetz | Federal law on value added tax; § 14 UStG (e-invoicing obligation from 2025), § 14b UStG (retention). | Entrepreneur Diary |
| UUID | Universally Unique Identifier | 128-bit identifier; RFC 4122; version 7 (time-based) as basis for V7GUID. | Axis 2: Concepts |
V
| Acronym | Term | Explanation | See |
|---|---|---|---|
| V7GUID | Version-7 GUID (Categorized UUIDv7) | GitCover categorization scheme based on UUIDv7; 14-bit class identifier + deterministic vectors. | Axis 2: Concepts |
| VBG | Verwaltungsberufsgenossenschaft | Professional association for the public service; exemption of non-profit organizations according to § 3 Nr. 26/26a EStG. | Entrepreneur Diary |
| ViDA | VAT in the Digital Age | EU initiative for digital VAT; planned EU-wide e-invoicing obligation and transaction reporting system. | Entrepreneur Diary |
| Vorgang | Business Transaction (Case) | Processing unit consisting of multiple steps/documents, accompanied in GitCover by a GCPN container (.gcpn.md, tree parents[]/children[]/documents[]); one UUIDv7 per case, which serves as branch, commit and GCPN identifier. |
Axis 3: Components |
| VPRM | Verifiable Process Reward Model | OPA/Rego as verifiable process reward model; guardrails for AI agents. | Axis 4: Techniques |
| Vorschrift | Regulation (Control) | Machine-readable specification (e.g. GoBD/NIS2 rule) as a control document; identifies affected JSON schemas and OPA policies and defines the acceptance criterion. Order: Regulation → Schema → Rego → Saga. | Axis 4: Techniques |
W
| Acronym | Term | Explanation | See |
|---|---|---|---|
| WASM | WebAssembly | Binary format for browser-based execution; Blazor WASM as frontend technology. | Axis 3: Components |
| WCAG | Web Content Accessibility Guidelines | W3C standard for accessibility; WCAG 2.1 AA as target. | Axis 1: Fundamentals |
| WebDAV | Web Distributed Authoring and Versioning | HTTP extension for file access over the web; in the GCBoK context: mount interface for Git repos in share frontends. | Axis 5: Procedures |
X
| Acronym | Term | Explanation | See |
|---|---|---|---|
| XML | eXtensible Markup Language | Markup language for structured data; in the e-invoicing context: original document (XRechnung, ZUGFeRD). | Entrepreneur Diary |
| XRechnung | XML-based Invoice Format | EU Directive 2014/55/EU; standard for electronic invoices in the public sector. | Axis 5: Procedures |
Z
| Acronym | Term | Explanation | See |
|---|---|---|---|
| ZUGFeRD | Zentraler User Guide der Fachanwender Rechnung in Deutschland | Hybrid invoice format (PDF + embedded XML); national implementation of EN 16931. | Entrepreneur Diary |