Glossary

Following the European eIDAS Regulation, and the eIDAS Implementation Act in Germany, digital time stamps are getting a new, official role. These electronic time stamps are part of the trust services along with digital signatures and electronic seals. They are being offered by trust service providers

Version control refers to the structured management of changes made to digital documents within an Enterprise Content Management (ECM) system. Each edit creates a new version, complete with timestamp, editor information, and a description of the change.

ViDA stands for "VAT in the Digital Age" - an EU initiative that aims to make VAT collection in the single market fit for the digital age. Launched as an EU initiative, ViDA aims to standardize and simplify the collection of VAT across the EU.

The video identification process is a method for online identification of private persons that is designed to be as simple as possible.

In an accounting context, a voucher is an indispensable record of every financial transaction, every income or expense within a company.

Voucher accounting is a special form of bookkeeping. Its main objective is to document all of a company's financial transactions using vouchers. This ensures the completeness and accuracy of all postings.

The WebDAV protocol plays an important role in many software applications. Originally intended as a file-sharing protocol, its application purpose today goes beyond that. First, let's look at what WebDAV is.

The acronym comes from information technology and stands for “write once, read many.” Strictly speaking, WORM protection is a type of data protection – with the goal of ensuring that data once written on any storage media is unchangeable and overall cannot be deleted, but remains readable by anyone

The XRechnung specifies a digital format for digital invoicing. The XRechnung format was initially brought into being with the EU Directive 2014/55/EU, which then took form in German law with the E-Invoice Law of April 4, 2017 (BGBl. I p. 770). Both demonstrate the political will to create a uniform

ZUGFeRD is an invoice format that combines PDF and XML, readable for humans and machine-friendly for accounting software.