Behind electronic invoicing there is a shift from document to data. Until now, the invoice was mainly circulated in PDF form, readable by a person, but difficult to use without reprocessing. Tomorrow, it will have to be issued in so-called “structured” formats, designed to be read directly by computer systems.
Among these formats, two standards dominate: UBL And CII.
L’UBL (Universal Business Language) is an international format based on XML. It organizes the invoice in the form of tags (amount, VAT, product lines, identifiers) that the systems can interpret automatically. Developed to facilitate commercial exchanges between organizations, it is now widely used in electronic invoicing devices in Europe.
THE CII (Cross Industry Invoice), also based on XML, follows a similar logic, but is part of a standardization supported by the UN (UN/CEFACT). It aims to offer an invoice model that is interoperable between industries and jurisdictions, with an equivalent level of structuring.
In both cases, the objective is identical: to allow an invoice to be processed without re-entry, to circulate between heterogeneous systems, and to guarantee data consistency throughout its life cycle.
This change in format directly affects the ability of companies to automate their processes (reconciliation between order, receipt and invoice, status management, accounting integration) and to meet the requirements of the reform.
