This white paper claims to introduce the mathematical tool of space vector theory. Based on the application example of a rotating three phase machine, the introduction of useful space vector coordinate systems and the general definition of space vectors is derived. The aim of this white paper is to provide a substantiated explanation of the theoretical basis of this topic. Application-related topics in the area of space vector transformation will be explained in more detail in the respective specific white papers, which typically reference the fundamentals described in this paper.