Invoicing glossary

Invoice terms, explained.

Short, plain-English definitions of the invoicing and tax terms you actually meet — each linked to a deeper guide or a free tool where it helps.

BIC / SWIFT code

A code identifying a specific bank internationally, used alongside the IBAN.

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Credit note

A document that cancels or reduces a previously issued invoice.

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Deposit

A part-payment made before the work is complete, reducing the final balance due.

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E-invoicing

Issuing invoices in a structured electronic format a system can process automatically — not just a PDF.

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EIN

A US federal tax ID issued by the IRS to businesses, often shown on US invoices.

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Estimate

A document proposing a price for work before it's carried out, for the client to approve.

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IBAN

An international bank account number used to identify an account for cross-border transfers.

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Invoice number

A unique, sequential reference on every invoice used to identify and track it.

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Late payment interest

Interest a supplier can charge on overdue commercial invoices, often set by statute.

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Net 30

A payment term meaning the full amount is due 30 days after the invoice date.

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Net vs gross

“Net” is the amount before tax; “gross” is the amount including tax.

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Payment terms

The conditions setting when and how an invoice should be paid.

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Peppol

A standardised network for exchanging e-invoices and other documents between businesses and governments.

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Proforma invoice

A preliminary bill sent before delivery that shows the expected price but isn't a demand for payment.

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Purchase order

A document a buyer issues to authorise a purchase, which the seller then references on the invoice.

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Recurring invoice

An invoice issued automatically on a set schedule for ongoing work or subscriptions.

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Remittance advice

A note from a customer confirming which invoices a payment covers.

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Retainer

A fee paid in advance to reserve your services, often on a recurring basis.

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Reverse charge

A VAT rule where the customer, not the supplier, accounts for the VAT — common on cross-border B2B supplies.

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Sales tax

A US consumption tax added at the point of sale, set by state and local government.

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Statement of account

A summary of a customer's invoices, payments and outstanding balance over a period.

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Subtotal

The total of all line items before tax, discounts or other adjustments.

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VAT

A consumption tax charged as a percentage at each stage of the supply chain, common across Europe.

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