UBL - AN UNIVERSAL BUSINESS LANGUAGE FOR XML Associate Professor Ph.D. Florin Mihai Asistant Ph.d. Student Ofelia Aleca Asistant Ph.D. Student Cristina Tartavulea Academy of Economic Studies, Bucharest Abstract: Diversity of the application and software platform, same as necessity of rapid and efficiently communication between organizational software, have determined the development of a new specific language such as XML with particular subsets for specific areas, such as UBL. With UBL patterns there can delivered and received messages between business partners without fax and paper support. UBL define a free library of electronically standard XML documents such as payment documents or invoices. The purpose of this article is to present the UBL language and the way to adapt and implement of Romanian business. Key words: XML, UBL language. Jel codes: D83, L86, C88.