CII (Cross Industry Invoice) is the UN/CEFACT XML syntax — next to UBL one of the two syntaxes allowed under EN 16931. ZUGFeRD/Factur-X embeds CII XML inside its PDF. Businesses rarely choose a syntax consciously; software handles it. What matters is that your package supports the formats your country mandates.

Official source: UNECE / UN/CEFACT