2025/516 - Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age

This document specifies the mapping between the semantic model of an electronic invoice, included in EN 16931-1 and the Cross Industry Invoice in the UN/CEFACT XML syntax. For each element in the semantic model (including sub-elements or supplementary components such as Identification scheme identifiers) it is defined which element in the syntax is to be used to contain its information contents. Any mismatches between semantics, format, cardinality or structure are indicated.

This document specifies the mapping between the semantic model of an electronic invoice, included in EN 16931-1 and the UBL syntax. For each element in the semantic model (including sub-elements or supplementary components such as Identification scheme identifiers) it is defined which element in the syntax is to be used to contain its information contents. Any mismatches between semantics, format, cardinality or structure are indicated.

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the UBL syntax. For each element in the semantic model (including sub-elements or supplementary components such as Code List identifiers) it is defined which element in the syntax is to be used to contain its information contents. Any mismatches between semantics, format, cardinality or structure are indicated. Any rules to be followed when using the specific syntax are stated informally
in this TS. If later versions of UBL support the semantics more accurately, this is indicated. For earlier versions (from UBL 2.1 onwards) also a solution is presented.

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the UN/CEFACT XML Industry Invoice syntax. For each element in the semantic model (including sub-elements or supplementary components such as Code List identifiers) it is defined which element in the syntax is to be used to contain its information contents. Any mismatches between semantics, format, cardinality or structure are indicated. Any rules to be followed when using the specific syntax are stated informally in this TS. If later versions of the UN/CEFACT XML Industry Invoice support the semantics more accurately, this is indicated. For earlier versions (from D16B onwards) also a solution is presented.

This document specifies a semantic data model of the core elements of an Electronic invoice. The semantic data model includes only the essential information elements that an Electronic invoice needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and domestic trade. The semantic data model can be applied by organizations in the private and the public sector for public procurement invoicing. It can also be used for invoicing between private sector enterprises. It has not been specifically designed for invoicing consumers.
This document complies at least with the following criteria:
— it is technologically neutral;
— it is compatible with relevant international standards on electronic invoicing;
— the application of this standard should comply with the requirements for the protection of personal data of Directive 95/46/EC, having due regard to the principles of privacy and data protection bydesign, data minimization, purpose limitation, necessity and proportionality;
— it is consistent with the relevant provisions of Directive 2006/112/EC [2];
— it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing systems;
— it takes into account the special needs of small and medium-sized enterprises as well as of subcentral contracting authorities and contracting entities;
— it is suitable for use in commercial transactions between enterprises.

This European Standard establishes a semantic data model of the core elements of an electronic invoice. The semantic model includes only the essential information elements that an electronic invoice needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and for domestic trade. The semantic model may be used by organizations in the private and the public sector for public procurement invoicing. It may also be used for invoicing between private sector enterprises. It has not been specifically designed for invoicing consumers.
This European Standard complies at least with the following criteria:
-   it is technologically neutral;
-   it is compatible with relevant international standards on electronic invoicing;
-   the application of this standard should comply with the requirements for the protection of personal data of Directive 95/46/EC, having due regard to the principles of privacy and data protection by-design, data minimization, purpose limitation, necessity and proportionality;
-   it is consistent with the relevant provisions of Directive 2006/112/EC [2];
-   it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing systems;
-   it takes into account the special needs of small and medium-sized enterprises as well as of sub-central contracting authorities and contracting entities;
-   it is suitable for use in commercial transactions between enterprises.

This document describes how trading partners may extend the Core Invoice Model and the related business rules and code lists, to support business cases that are specific to their trading environment, while at the same time maintaining semantic interoperability with the Core Invoice Model.
This document does not define a methodology for creation of a Core Invoice Usage Specification, nor does it describe the detailed process of syntax binding.

This document describes how trading partners may extend the Core Invoice Model and the related business rules and code lists, to support business cases that are specific to their trading environment, while at the same time maintaining semantic interoperability with the Core Invoice Model.
This document does not define a methodology for creation of a Core Invoice Usage Specification, nor does it describe the detailed process of syntax binding.

This Technical Specification (TS) specifies the methodology of the mapping between the semantic model of an electronic invoice, included in EN 16931-1 and a syntax. For each element in the semantic model (including sub-elements or supplementary components such as Identification scheme identifiers) it should be defined which element in the syntax is to be used to contain its information contents. Any mismatches between semantics, format, cardinality or structure are indicated.

This Technical Specification (TS) specifies the methodology of the mapping between the semantic model of an electronic invoice, included in EN 16931-1 and a syntax. For each element in the semantic model (including sub-elements or supplementary components such as Identification scheme identifiers) it should be defined which element in the syntax is to be used to contain its information contents. Any mismatches between semantics, format, cardinality or structure are indicated.