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2014/55/EU - Directive 2014/55/EU of the European Parliament and of The Council of 16 April 2014 on Electronic Invoicing in Public Procurement

Directive 2014/55/EU establishes a European standard for electronic invoicing in public procurement to address the fragmentation caused by the coexistence of multiple, non-interoperable national and proprietary e-invoicing standards. It mandates that contracting authorities and entities must be able to receive and process electronic invoices compliant with the common European standard and authorized syntaxes, enhancing cross-border interoperability and reducing legal uncertainties and operating costs. The Directive emphasizes the need for semantic interoperability to ensure consistent understanding of invoice content and supports machine-readable formats to allow automated processing. It aims to facilitate market access, promote the uptake of e-invoicing, and maximize benefits such as cost savings and reduced administrative burden. The European standard, developed by recognized standardization bodies, is technologically neutral, compatible with international standards, and incorporates data protection principles. The Directive also allows continued use of existing national standards alongside the European standard and provides mechanisms for regular updates to adapt to technological developments. Its scope includes public contracts and concession contracts within EU procurement directives.

Purpose

Directive 2014/55/EU aims to promote and standardize the use of electronic invoicing (e-invoicing) within public procurement across the European Union. The directive addresses the existing issue of numerous non-interoperable national and proprietary e-invoicing standards, which create complexity, legal uncertainty, and increased costs for businesses, particularly those engaging in cross-border public procurement. The directive seeks to remove obstacles to trade and facilitate the functioning of the internal market by introducing a common European standard for the semantic data model of electronic invoices. This standard promotes interoperability, legal certainty, and automation in the generation, transmission, reception, and processing of e-invoices in public procurement.

Key obligations

  • Development of a European Standard: The European Commission must request and ensure the development of a European standard on electronic invoicing based on existing technical specifications (such as those from CEN, UN/CEFACT, ISO) and consistent with VAT requirements under Directive 2006/112/EC.

  • Semantic interoperability: The standard must define the core mandatory semantic data elements of an e-invoice to ensure unambiguous understanding across different systems and countries, including buyer and seller data, invoice details, delivery, and payment terms.

  • Machine-readable invoices: Only invoices that can be processed automatically by recipients (machine-readable) comply with the standard; image-only invoices are excluded.

  • Use of multiple syntaxes: While the standard is semantic, the Commission will publish a list of widely used syntaxes compliant with the standard, with appropriate guidelines for syntax bindings to ensure syntactic interoperability and ease of implementation.

  • No mandatory electronic signature: The standard does not impose a requirement for electronic signatures, though senders can use various methods for authenticity and integrity.

  • Mandatory acceptance: After the transposition deadline, contracting authorities and entities must be able to receive and process electronic invoices that comply with the European standard and the published list of syntaxes. They cannot refuse compliant e-invoices due solely to non-compliance with other national or additional technical requirements.

  • Consideration of SMEs: The standard and related systems must be user-friendly and consider the limited resources available to small and medium-sized enterprises (SMEs) as well as smaller contracting authorities.

  • Interoperability and updates: The Commission can request updates and revisions to the standard and list of syntaxes to accommodate technological developments and market needs, ensuring continuous interoperability.

Affected products and actors

  • Scope of application: The directive applies to electronic invoices issued by economic operators (contractors) as a result of public contracts governed by Directive 2009/81/EC, Directive 2014/23/EU, Directive 2014/24/EU, and Directive 2014/25/EU.

  • Contracting authorities and entities: Public sector bodies that award contracts under the abovementioned directives must receive and process compliant e-invoices.

  • Economic operators: Contractors and subcontractors involved in public procurement must issue electronic invoices according to the European standard when required.

  • Concession contracts: Invoices related to concession contracts involving payment are also covered.

  • Exclusions: The directive excludes electronic invoices related to contracts that are classified as secret or involve special security measures under relevant procurement directives.

  • Standardization organizations: Bodies such as CEN are involved in drafting and maintaining the European standard and related deliverables.

Implementation timeline

  • Request for standard development: Following adoption of the directive, the European Commission must initiate the standardization process with an appropriate European standardization organization.

  • Standard adoption and publication: Once developed, tested, and meeting requirements, the European standard on electronic invoicing and the list of compliant syntaxes are to be published in the Official Journal of the European Union.

  • Transposition by Member States: Member States are legally obligated to transpose the directive into national law by a deadline set in the directive (which was originally by April 2016).

  • Mandatory acceptance: From the expiry of the transposition deadlines, contracting authorities and entities must accept electronic invoices compliant with the European standard and published syntaxes.

  • Ongoing updates: The European standard and syntaxes list are subject to periodic review and updates by the European standardization organization and the Commission to adapt to technological advances and market needs.

This directive plays a critical role in harmonizing electronic invoicing practices in EU public procurement to increase efficiency, reduce administrative burdens, and foster cross-border trade within the internal market.

This Directive applies to electronic invoices issued and received by contracting authorities and entities as a result of performing public contracts governed by Directive 2009/81/EC, Directive 2014/23/EU, Directive 2014/24/EU, or Directive 2014/25/EU. It covers invoices issued by the main contractor awarded the public contract or concession contract. Where Member States provide for direct payment to subcontractors under specified directives, arrangements should clarify whether electronic invoicing is to be used for subcontractor payments. The Directive also applies to concession contracts involving payment requiring invoicing by the concessionaire. It excludes electronic invoices issued under contracts excluded due to secrecy or special security measures. The Directive focuses on public procurement sectors involving works, supplies, and services contracts within the EU and aims to standardize electronic invoicing to promote interoperability, reduce administrative burdens, and facilitate cross-border procurement activities.

Die Richtlinie 2014/55/EU zielt darauf ab, die elektronische Rechnungsstellung bei öffentlichen Aufträgen in der EU zu standardisieren und deren grenzüberschreitende Interoperabilität zu gewährleisten. Sie setzt eine einheitliche europäische Norm für das semantische Datenmodell der Kernelemente elektronischer Rechnungen fest. Dadurch werden unterschiedliche nationale Standards überwunden, was zu reduzierten Betriebskosten, erhöhter Rechtssicherheit und erleichtertem Marktzugang für Unternehmen führt. Die Norm ist technologie-neutral und berücksichtigt Datenschutzanforderungen sowie internationale Standardisierungen. Sie fördert die automatische, maschinenlesbare Verarbeitung elektronischer Rechnungen und berücksichtigt die Bedürfnisse kleiner und mittlerer Unternehmen. Die Richtlinie gilt für elektronische Rechnungen im Rahmen der öffentlichen Auftragsvergabe und schließt auch Rechnungen aus Konzessionsverträgen ein. Maßnahmen zur praktischen Erprobung der Norm sowie Leitfäden zur Interoperabilität der Übermittlung sind vorgesehen, um eine einfache und kosteneffiziente Einführung in den Mitgliedstaaten sicherzustellen und somit die Nutzung elektronischer Rechnungen europaweit zu vereinheitlichen.

Zweck

Die Richtlinie 2014/55/EU verfolgt das Ziel, die elektronische Rechnungsstellung bei öffentlichen Aufträgen innerhalb der Europäischen Union zu harmonisieren und zu fördern. Dabei soll vor allem eine gemeinsame europäische Norm für die semantische Struktur der Kernelemente elektronischer Rechnungen geschaffen werden, um Interoperabilität zwischen den verschiedenen nationalen und internationalen technischen Lösungen sicherzustellen. Dies soll Handelshemmnisse und Marktzutrittsschranken bei grenzüberschreitenden öffentlichen Ausschreibungen abbauen, Rechtsunsicherheit vermindern und die Kosten für Wirtschaftsteilnehmer und öffentliche Auftraggeber reduzieren. Zudem wird die Automatisierung der vollständigen Erstellung, Versendung und Verarbeitung elektronischer Rechnungen angestrebt.

Wichtige Verpflichtungen

  • Einführung einer einheitlichen europäischen Norm (EN) für elektronische Rechnungen: Die Europäische Kommission beauftragt eine europäische Normungsorganisation (z. B. CEN) mit der Entwicklung einer technologieneutralen, interoperablen Norm, die die Kernelemente der elektronischen Rechnungsstellung und deren semantische Beschreibung festlegt.
  • Verwendung der Norm bei öffentlichen Auftraggebern: Mitgliedstaaten müssen sicherstellen, dass elektronische Rechnungen, die sie im Rahmen öffentlicher Aufträge erhalten, der europäischen Norm entsprechen, sofern Rechnungen elektronisch gestellt werden.
  • Unterstützung der automatischen Datenverarbeitung: Es wird klargestellt, dass nur maschinenlesbare elektronische Rechnungen, die eine automatische digitale Verarbeitung erlauben, von der Norm abgedeckt werden. Reine Bilddateien sind keine elektronische Rechnung im Sinne der Richtlinie.
  • Veröffentlichung und Anerkennung der Norm: Nach Erfüllung der Anforderungen werden die Fundstelle der Norm und die Liste der unterstützten Syntaxen im Amtsblatt der EU veröffentlicht.
  • Förderung der Anwenderfreundlichkeit: Die Norm soll insbesondere kleine und mittlere Unternehmen durch einfache, verständliche Systeme berücksichtigen.
  • Berücksichtigung datenschutzrechtlicher Vorgaben: Die Norm muss den Schutz personenbezogener Daten gemäß EU-Recht gewährleisten und Prinzipien wie „data protection by design“, Verhältnismäßigkeit und Datenminimierung einhalten.
  • Kompatibilität mit bestehenden Zahlungsnormen: Zur Ermöglichung automatischer Zahlungsabwicklung wird die Kompatibilität mit einschlägigen Zahlungsstandards verlangt.

Betroffene Produkte und Akteure

  • Elektronische Rechnungen: Dokumente, die in maschinenlesbarer Form Rechnungsinformationen enthalten, ausgestellt im Rahmen öffentlicher Aufträge, sowohl im Bau- als auch im Dienstleistungs- und Lieferbereich.
  • Öffentliche Auftraggeber und Auftraggeber: Staatliche Stellen und sonstige öffentliche Einrichtungen, die öffentliche Aufträge vergeben und elektronische Rechnungen übernehmen.
  • Wirtschaftsteilnehmer: Insbesondere Hauptauftragnehmer, die Rechnungen an öffentliche Auftraggeber ausstellen. Bei Direktzahlungen an Unterauftragnehmer können ebenfalls elektronische Rechnungen betroffen sein.
  • Normungsorganisationen: Zuständige europäische Normungsorganisationen, die mit der Entwicklung der europäischen Normen für elektronische Rechnungen beauftragt sind.
  • Kleine und mittlere Unternehmen (KMU): Diese sollen durch die Normenentwicklung besonders berücksichtigt werden, um administrative Belastungen zu minimieren.

Umsetzungszeitplan

  • Auftragserteilung an europäische Normungsorganisation: Vorsehen der Normerstellung unmittelbar nach Inkrafttreten der Richtlinie.
  • Entwicklung und Testphase: Die europäische Norm soll unter Einbeziehung von Endnutzern und durch Pilotprojekte auf Praxistauglichkeit und Kosteneffizienz geprüft werden.
  • Veröffentlichung im Amtsblatt der EU: Nach erfolgreicher Entwicklung und Erfüllung der Anforderungen erfolgt die Veröffentlichung der Norm und der unterstützten Syntaxen.
  • Mitgliedstaatliche Umsetzung: Mitgliedstaaten sind verpflichtet, elektronische Rechnungen bei öffentlichen Aufträgen, die der Norm entsprechen, zu akzeptieren und entsprechende nationale Rechtsvorschriften anzupassen.
  • Vorgesehene Frist: Die Richtlinie zielt darauf ab, bis 2016 die elektronische Rechnungsstellung bei öffentlichen Aufträgen verpflichtend einzuführen, somit sind entsprechende Maßnahmen zeitgerecht umzusetzen.

Diese Struktur soll den Übergang zu einem harmonisierten elektronischen Rechnungswesen im öffentlichen Beschaffungswesen erheblich erleichtern und die EU-weite Verwendung elektronischer Rechnungen als Standard etablieren.

Die Richtlinie 2014/55/EU gilt für elektronische Rechnungen, die bei öffentlichen Auftraggebern und Auftraggebern nach der Erfüllung von Aufträgen eingehen, auf die die Richtlinien 2009/81/EG, 2014/23/EU, 2014/24/EU oder 2014/25/EU Anwendung finden. Sie betrifft insbesondere Rechnungen von Wirtschaftsteilnehmern, denen der öffentliche Auftrag oder die Konzession erteilt wurde, einschließlich Gruppen von Wirtschaftsteilnehmern sowie in bestimmten Fällen auch Unterauftragnehmer. Die Richtlinie umfasst auch Konzessionsverträge, bei denen Rechnungen durch den Konzessionsnehmer ausgestellt werden müssen. Ausgenommen sind elektronische Rechnungen im Zusammenhang mit Aufträgen, die als geheim eingestuft oder besonderen Sicherheitsmaßnahmen unterliegen. Ziel ist es, eine einheitliche, interoperable europäische Norm für elektronische Rechnungen bei öffentlichen Aufträgen einzuführen, um Marktzutrittsschranken und Handelshemmnisse im Binnenmarkt zu beseitigen.

La directive 2014/55/UE établit une norme européenne commune pour la facturation électronique dans le cadre des marchés publics, afin de favoriser l'interopérabilité, la sécurité juridique et de réduire les coûts pour les opérateurs économiques. Elle répond au problème de la coexistence de multiples normes nationales non compatibles, qui créent des obstacles au commerce transfrontalier et freinent la participation aux marchés publics européens. La norme vise à assurer l’interopérabilité sémantique et syntaxique des factures électroniques, en garantissant que seules les factures lisibles par machine et traitables automatiquement sont considérées conformes. La directive impose aux États membres d’adopter cette norme pour les factures électroniques émises dans le cadre des marchés publics régis par les directives européennes pertinentes. Elle prévoit également la prise en compte des spécificités sectorielles, la protection des données personnelles et facilite l’usage par les PME. L’élaboration technique de la norme est confiée à un organisme européen de normalisation, avec des exigences de neutralité technologique et compatibilité internationale. Cette démarche vise à moderniser l’administration publique et à promouvoir le commerce électronique transfrontalier.

Objet

La directive 2014/55/UE vise à favoriser la facturation électronique dans les marchés publics au sein de l’Union européenne afin d’éliminer les obstacles au commerce transfrontalier résultant de la coexistence de multiples normes nationales incompatibles. Elle établit une norme européenne commune pour le modèle sémantique des données essentielles que doit contenir une facture électronique, garantissant une interopérabilité entre systèmes divers. L’objectif principal est de simplifier, sécuriser et uniformiser l’usage de la facturation électronique pour les pouvoirs adjudicateurs, les entités adjudicatrices, ainsi que les opérateurs économiques participant aux marchés publics européens, avec des bénéfices attendus en termes d’économies, de protection de l’environnement et de réduction des charges administratives.

Principales obligations

  • Adoption de la norme européenne commune : Les factures électroniques reçues dans le cadre des marchés publics doivent respecter la norme européenne portant sur le modèle sémantique des données essentielles.
  • Interopérabilité : La norme vise à garantir l’interopérabilité sémantique, syntaxique et fonctionnelle entre les différents systèmes techniques utilisés dans les États membres.
  • Automatisation : Seules les factures lisibles par machine, pouvant être traitées automatiquement et numériquement, sont reconnues comme conformes à la directive. Un simple fichier image n’est pas considéré comme une facture électronique valide.
  • Application aux marchés publics et concessions : S’applique aux factures émises par le contractant principal dans les marchés publics, incluant les contrats de concession prévoyant un paiement. La directive prévoit également des dispositions spécifiques en cas de paiement direct aux sous-traitants.
  • Respect des exigences légales et techniques : La norme doit tenir compte des exigences européennes en matière de TVA, de protection des données personnelles et être compatible avec les normes internationales afin d’éviter des distorsions de concurrence et des obstacles techniques.
  • Flexibilité technologique : La norme européenne doit être technologiquement neutre, compatible avec diverses syntaxes largement utilisées, et permettre la coexistence avec les normes nationales déjà en place si elles ne sont pas incompatibles.
  • Prise en compte des PME : La norme doit permettre la création de systèmes conviviaux adaptés notamment aux petites et moyennes entreprises, facilitant ainsi leur accès à la facturation électronique dans les marchés publics.

Produits et acteurs concernés

  • Factures électroniques utilisées dans les marchés publics et les contrats de concession comportant un paiement, y compris les factures émises par les groupements d’opérateurs économiques.
  • Pouvoirs adjudicateurs et entités adjudicatrices qui reçoivent et traitent ces factures.
  • Opérateurs économiques titulaires de marchés publics ou contrats de concession, ainsi que leurs sous-traitants en cas de paiement direct.
  • La directive ne s’applique pas aux marchés publics secrets ou assortis de mesures spéciales de sécurité, ni aux factures électroniques correspondantes à ces marchés.

Calendrier de mise en œuvre

  • La Commission européenne est chargée de demander aux organismes européens de normalisation, notamment le CEN, d’élaborer la norme européenne sur la facturation électronique conformément aux exigences techniques, notamment les spécifications existantes et les projets pilotes menés.
  • Cette norme doit être élaborée de façon à être compatible avec les normes internationales et à respecter les exigences légales européennes.
  • Après adoption et test de la norme européenne ainsi que de la liste des syntaxes compatibles, leur référence sera publiée au Journal officiel de l’Union européenne.
  • Les États membres devront transposer les dispositions de la directive et mettre en œuvre la norme pour garantir que les factures électroniques conformes soient acceptées dans les marchés publics.
  • La directive encourage une mise en œuvre progressive visant à favoriser la facturation électronique transfrontalière d’ici 2016, comme demandé par le Parlement européen.

Cette directive est un élément clé pour moderniser les procédures de passation des marchés publics en Europe, garantir la compétitivité des entreprises, notamment des PME, et favoriser une administration publique plus efficace et durable.

La directive 2014/55/UE s'applique à la facturation électronique émise et reçue dans le cadre des marchés publics, y compris les contrats de concession, régis par les directives 2009/81/CE, 2014/23/UE, 2014/24/UE et 2014/25/UE. Elle concerne uniquement les factures électroniques émises par le contractant principal ayant obtenu le marché ou le contrat de concession, bien que des dispositions puissent être prévues pour les paiements directs aux sous-traitants dans certains États membres. La directive vise à uniformiser et rendre interopérables les factures électroniques traitées par les pouvoirs adjudicateurs et les entités adjudicatrices dans ces secteurs, excluant les marchés publics dotés de mesures de sécurité particulières ou déclarés secrets. Son objectif est de faciliter les échanges transfrontaliers dans les marchés publics et de promouvoir l'adoption d’une norme européenne commune pour les factures électroniques, favorisant ainsi la simplification administrative et la réduction des coûts dans ce secteur.

Direktiva 2014/55/EU določa skupni evropski standard za elektronske račune pri javnem naročanju, s ciljem zagotovitve interoperabilnosti med različnimi tehničnimi rešitvami držav članic. Namenjena je odpravi pravnih in tehničnih ovir, ki otežujejo čezmejno uporabo elektronskih računov, ter spodbujanju njihove uporabe pri javnih naročilih. Standard določa semantični podatkovni model, ki zajema osrednje elemente elektronskih računov, omogoča strojno berljivost in samodejno digitalno obdelavo, brez obveznosti uporabe elektronskega podpisa. Direktiva zahteva, da javni naročniki sprejemajo le račune, skladne z evropskim standardom in ustreznimi sintaksami. Pri tem ne posega v pravico pošiljatelja, da izbere obliko računa. Spodbuja tudi razvoj prijaznih sistemov za male in srednje podjetnike in vključuje pravila za harmonizacijo z obstoječimi nacionalnimi standardi ter upoštevanje varstva osebnih podatkov. Tako direktiva prispeva h krepitvi notranjega trga, zmanjšanju upravnih stroškov in povečanju učinkovitosti javnega naročanja v Evropski uniji.

Namen

Direktiva 2014/55/EU Evropskega parlamenta in Sveta z dne 16. aprila 2014 ureja obveznost izdaje elektronskih računov pri javnem naročanju z namenom vzpostavitve enotnega evropskega standarda za izdajanje elektronskih računov. Cilj je zagotoviti interoperabilnost med različnimi tehničnimi standardi, s čimer se olajša čezmejno javno naročanje ter zmanjša pravna negotovost in operativni stroški, ki jih povzročajo različni in nezdružljivi standardi elektronskih računov v državah članicah.

Ta direktiva si prizadeva poenostaviti in poenotiti izmenjavo elektronskih računov, omogočiti strojnopredeleljivost in izboljšati pravno varnost pri obravnavi računov v javnih naročilih. Poleg tega spodbuja uporabo elektronskih računov in s tem prispeva k večji učinkovitosti, prihrankom, zmanjševanju vpliva na okolje in znižanju upravnih bremen.

Ključne obveznosti

  • Razviti in sprejeti skupni evropski standard za semantični podatkovni model osrednjih elementov elektronskega računa, ki bo omogočal interoperabilnost elektronskih računov med različnimi tehničnimi in nacionalnimi standardi.
  • Javni naročniki in naročniki morajo biti po uvedbi evropskega standarda zavezani k prejemanju in obdelavi elektronskih računov, ki so skladni s tem standardom in s katero koli od sintaks s seznama, objavljenega v Uradnem listu EU.
  • Ta direktiva zahteva, da so elektronski računi strojno berljivi in omogočajo samodejno digitalno obdelavo – slikovne datoteke niso dovoljene kot elektronski računi za namene te direktive.
  • Države članice imajo pravico določiti, ali naj elektronski računi veljajo tudi za račune podizvajalcev, če je to določeno v nacionalnih določilih o plačilih podizvajalcem.
  • Direktiva ne omejuje možnosti pošiljatelja elektronskih računov, da se odloči za tradicionalne ali druge tehnične oblike računov, vendar omogoča izdelavo zahtev za izključno uporabo elektronskih računov v okviru javnih naročil.
  • Evropski standard mora biti tehnološko nevtralen, usklajen z mednarodnimi standardi, pravili o varstvu osebnih podatkov ter obstoječimi standardi za plačila.
  • Komisija lahko sproži postopke za pregled, posodobitev in dopolnitve evropskega standarda ter seznama sintaks, da zagotovi trajno interoperabilnost in upoštevanje tehnoloških sprememb.

Vplivani proizvodi in akterji

  • Elektronski računi, ki se izdajajo in prejemajo v okviru javnih naročil, so predmet področja te direktive.
  • Javnih naročniki in naročniki (vključno z osrednjimi nabavnimi organi) so zavezanci k prejemanju in obdelavi elektronskih računov po evropskem standardu.
  • Gospodarski subjekti, ki so izvajalci javnih naročil ali prejemniki koncesijskih pogodb, so zavezani k izdajanju elektronskih računov skladno z evropskim standardom, kadar sodelujejo v javnem naročanju.
  • Mala in srednja podjetja (MSP) so posebej upoštevana, saj mora biti evropski standard enostaven in prijazen do uporabnikov z omejenimi viri.
  • Standard je oblikovan tako, da podpira tako javni sektor kot tudi trgovinske transakcije med zasebnimi podjetji.

Časovni okvir za izvajanje

  • Direktiva predvideva razvoj evropskega standarda in njegove praktične preizkuse, ki jih sponzorira Komisija skupaj z evropskimi organizacijami za standardizacijo.
  • Po odobritvi in objavi evropskega standarda ter seznama sintaks v Uradnem listu EU postanejo javni naročniki in naročniki zavezani, da začnou prejemati in obdelovati elektronske račune skladno s standardom.
  • Države članice morajo transponirati direktivo v nacionalno zakonodajo in jo izvajati v okvirih določenih rokov (Direktiva sama navaja potrebo po uvedbi do leta 2016 skladno s priporočili Evropskega parlamenta, vendar so roki lahko odvisni od nacionalnih postopkov).
  • Komisija ima pristojnost za posodobitve in prilagoditve standarda ter seznama sintaks na podlagi tehnološkega razvoja in potreb trga, kar omogoča postopno prilagajanje in dopolnjevanje direktive.

Ta direktiva predstavlja ključni korak k enotnemu evropskemu trgu elektronskega izdavanja računov v javnem naročanju, kar spodbuja učinkovitost, zanesljivost in zmanjšuje tehnične ovire čezmejnega poslovanja.

Direktiva 2014/55/EU se uporablja za elektronske račune, ki jih prejemajo javni naročniki in naročniki, ter so izdani na podlagi izvajanja pogodb, ki spadajo pod Direktivo 2009/81/ES, Direktivo 2014/23/EU, Direktivo 2014/24/EU ali Direktivo 2014/25/EU. Nanaša se izključno na račune, izdane s strani gospodarskih subjektov, ki so bili podeljeni za izvedbo javnih naročil ali koncesijskih pogodb (glavni izvajalci). Prav tako se uporablja za koncesijske pogodbe, ki vključujejo plačilo. Direktiva vključuje tudi določbe za primere plačil podizvajalcem. Izjema so računi, izdani na podlagi zaupnih ali varnostno zaščitenih pogodb. Namen direktive je izboljšati interoperabilnost in pravno varnost elektronskih računov pri javnem naročanju z vzpostavitvijo skupnega evropskega standarda za izdajanje elektronskih računov.

General Information

Type
Directive
Category
Main
Force Date
25-May-2014
Transitional Period Date
26-Nov-2018
Issue Date
15-Apr-2014
Official Journal Reference
L 133
Official Journal Date
05-May-2014
New Approach Directive
Yes
CELEX Number
32014L0055
ELI URI
http://data.europa.eu/eli/dir/2014/55/oj
In Force
No
Entry into Force
26-May-2014

Related Mandates

M/528 - [C(2014) 7912] Standardisation request to the European standardisation organisations as regards a European standard on electronic invoicing and a set of ancillary standardisation deliverables pursuant to Regulation (EU) No 1025/2012 of the European Parliament and of the Council
M/585 - standardisation request to the European Telecommunications Standards Institute as regards radio equipment in support of Directive 2014/53/EU of the European Parliament and of the Council in conjunction with Commission Delegated Regulation
Standardization Organization
ICS
Technical Committee
Mandate
50
CEN
EN 16931-1:2026(Main)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
SIST EN 16931-1:2026

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.

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SIST
SIST-TP CEN/TR 16931-9:2026(Main)
Electronic invoicing - Part 9: VAT reporting and gap analysis with current eInvoicing standardization deliverables
CEN/TR 16931-9:2025

The European Commission will in its project "VAT in the digital age" (ViDA) mandate that VAT reporting on intra-EU transactions is performed in near real-time and based on EN 16931-1. This Technical Report defines the impact of this legislation on the various deliverables of CEN/TC 434, with a focus on the subset to be sent to tax authorities and how EN 16931-1 needs to be changed. The ViDA package applies to all EU member states and specific territories where the VAT legislation applies (e.g. Northern Ireland in respect to goods).
This document does not define the content of the common electronic message based on the electronic invoice to be sent to the authorities. The definition of that common electronic message (DRR message) is a task of the European Commission, possibly with help of CEN. As the DRR message is not an invoice, but a VAT report, it is not to be regarded as a Core Invoice Usage Specification (CIUS). The DRR message therefore needs not to obey the rules for developing a CIUS. For example, not all mandatory elements in the invoice need to be part of the DRR message.

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CEN
CEN/TR 16931-9:2025(Main)
Electronic invoicing - Part 9: VAT reporting and gap analysis with current eInvoicing standardization deliverables
SIST-TP CEN/TR 16931-9:2026

The European Commission will in its project "VAT in the digital age" (ViDA) mandate that VAT reporting on intra-EU transactions is performed in near real-time and based on EN 16931-1. This Technical Report defines the impact of this legislation on the various deliverables of CEN/TC 434, with a focus on the subset to be sent to tax authorities and how EN 16931-1 needs to be changed. The ViDA package applies to all EU member states and specific territories where the VAT legislation applies (e.g. Northern Ireland in respect to goods).
This document does not define the content of the common electronic message based on the electronic invoice to be sent to the authorities. The definition of that common electronic message (DRR message) is a task of the European Commission, possibly with help of CEN. As the DRR message is not an invoice, but a VAT report, it is not to be regarded as a Core Invoice Usage Specification (CIUS). The DRR message therefore needs not to obey the rules for developing a CIUS. For example, not all mandatory elements in the invoice need to be part of the DRR message.

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SIST
SIST-TP CEN/TR 16931-10:2025(Main)
Electronic invoicing – Part 10: Additional requirements to extend to B2B
CEN/TR 16931-10:2025

All parts of EN 16931 with a specific focus on CEN/TR 16931-5 (Electronic invoicing - Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 16931-1, methodology to be applied in the real environment).

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SIST
SIST-TS CEN/TS 16931-5:2025(Main)
Electronic invoicing - Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 16931-1, methodology to be applied in the real environment
CEN/TS 16931-5:2025

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.

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CEN
CEN/TS 16931-5:2025(Main)
Electronic invoicing - Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 16931-1, methodology to be applied in the real environment
SIST-TS CEN/TS 16931-5:2025

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.

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CEN
CEN/TR 16931-10:2025(Main)
Electronic invoicing – Part 10: Additional requirements to extend to B2B
SIST-TP CEN/TR 16931-10:2025

All parts of EN 16931 with a specific focus on CEN/TR 16931-5 (Electronic invoicing - Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 16931-1, methodology to be applied in the real environment).

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SIST
SIST EN 16931-8:2025(Main)
Electronic invoicing - Part 8: Semantic data model of the elements of an e-receipt or a simplified electronic invoice
CEN/TS 16931-8:2024

This document establishes a semantic data model of an e-receipt or a simplified electronic invoice.
NOTE   In the remainder of this document, when “e-receipt” is mentioned, “simplified invoice” is also meant.
The semantic model includes essential information elements that an electronic receipt needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and domestic trade. The semantic model can be used by organizations in the private and the public sector for documenting by issuing a receipt for the purchase of services and /or goods. It can also be used for documenting a purchase between private sector enterprises. In addition, it has been designed for the use of consumers.

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CEN
CEN/TS 16931-8:2024(Main)
Electronic invoicing - Part 8: Semantic data model of the elements of an e-receipt or a simplified electronic invoice
SIST EN 16931-8:2025

This document establishes a semantic data model of an e-receipt or a simplified electronic invoice.
NOTE   In the remainder of this document, when “e-receipt” is mentioned, “simplified invoice” is also meant.
The semantic model includes essential information elements that an electronic receipt needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and domestic trade. The semantic model can be used by organizations in the private and the public sector for documenting by issuing a receipt for the purchase of services and /or goods. It can also be used for documenting a purchase between private sector enterprises. In addition, it has been designed for the use of consumers.

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SIST
SIST-TS CEN/TS 16931-3-3:2020(Main)
Electronic invoicing - Part 3-3: Syntax binding for UN/CEFACT XML Industry Invoice D16B
CEN/TS 16931-3-3:2020

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.

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SIST
SIST EN 16931-1:2017+A1:2020/AC:2020(Corrigendum)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
EN 16931-1:2017+A1:2019/AC:2020

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.

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SIST
SIST-TS CEN/TS 16931-3-2:2020(Main)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
CEN/TS 16931-3-2:2020

This document specifies the mapping between the semantic model of an electronic invoice, included in EN 16931-1 and the UBL 2.1 syntax (ISO/IEC 19845). 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.

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CEN
CEN/TS 16931-3-2:2020(Main)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
SIST-TS CEN/TS 16931-3-2:2020

This document specifies the mapping between the semantic model of an electronic invoice, included in EN 16931-1 and the UBL 2.1 syntax (ISO/IEC 19845). 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.

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CEN
CEN/TS 16931-3-3:2020(Main)
Electronic invoicing - Part 3-3: Syntax binding for UN/CEFACT XML Industry Invoice D16B
SIST-TS CEN/TS 16931-3-3:2020

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.

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SIST
SIST-TS CEN/TS 16931-3-4:2020(Main)
Electronic invoicing - Part 3-4: Syntax binding for UN/EDIFACT INVOIC D16B
CEN/TS 16931-3-4:2020

This documents specifies the mapping between the semantic model of an electronic invoice, included in EN 16931-1 and the ISO 9735 (UN/EDIFACT) 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.

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SIST
SIST-TS CEN/TS 16931-7:2020(Main)
Electronic invoicing - Part 7: Methodology for the development and use of EN 16931-1 compliant structured Core Invoice Usage Specifications
CEN/TS 16931-7:2020

This document applies in case a CIUS is produced as a specification with the objective of registering it in the appropriate registry. This document also establishes requirements for the steps to be taken in the process of creating Core Invoice Usage Specifications (CIUS) as defined in EN 16931-1. Furthermore, this document provides guidance for the creation and implementation of a CIUS.
The following points are the focus:
-   steps that need to be taken in consideration to avoid unnecessary proliferation and fragmentation in the use of CIUSs;
-   guidance on the creation and implementation of CIUSs, with a quality control objective.
It should be noted that it is planned to apply the same principles and processes to extensions that are documented in a separate document.

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CEN
CEN/TS 16931-7:2020(Main)
Electronic invoicing - Part 7: Methodology for the development and use of EN 16931-1 compliant structured Core Invoice Usage Specifications
SIST-TS CEN/TS 16931-7:2020

This document applies in case a CIUS is produced as a specification with the objective of registering it in the appropriate registry. This document also establishes requirements for the steps to be taken in the process of creating Core Invoice Usage Specifications (CIUS) as defined in EN 16931-1. Furthermore, this document provides guidance for the creation and implementation of a CIUS.
The following points are the focus:
-   steps that need to be taken in consideration to avoid unnecessary proliferation and fragmentation in the use of CIUSs;
-   guidance on the creation and implementation of CIUSs, with a quality control objective.
It should be noted that it is planned to apply the same principles and processes to extensions that are documented in a separate document.

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CEN
CEN/TS 16931-3-4:2020(Main)
Electronic invoicing - Part 3-4: Syntax binding for UN/EDIFACT INVOIC D16B
SIST-TS CEN/TS 16931-3-4:2020

This documents specifies the mapping between the semantic model of an electronic invoice, included in EN 16931-1 and the ISO 9735 (UN/EDIFACT) 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.

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SIST
SIST EN 16931-1:2017+A1:2020(Main)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
EN 16931-1:2017+A1:2019

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.

  • Standard
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SIST
SIST-TP CEN/TR 16931-6:2018(Main)
Electronic invoicing - Part 6: Result of the test of EN 16931-1 with respect to its practical application for an end user
CEN/TR 16931-6:2017

0.1   Introduction
Directive 2014/55/EU states the following: "The standard shall be tested as to its practical application for an end user. The Commission shall retain overall responsibility for the testing and shall ensure that, during the performance of the test, special account be taken of the respect for the criteria of practicality, user-friendliness and possible implementation costs in accordance with the second subparagraph of paragraph 1.
0.2   In scope
This CEN Technical Report describes the methodology used for testing at a semantic level and at the syntax level, as well as describing the semantic testing, the syntax testing and testing of the validation artefacts that represent EN 16931-1 and the test results. The testing of the validation artefacts will ensure they can be used to automatically check conformance with EN 16931-1.
0.3   Out of scope
During meetings with the European Commission they agreed to supplement the testing activities as the need arises. This included the provision of a hosted GITB (Global eBusiness Interoperability Test Beds) environment for syntax testing and to run separate studies such as assessment of implementation costs. The results of these studies will be published separately by CEF.
It was agreed at earlier meetings that piloting was out of scope i.e. perform live transactions, because resources were unavailable to undertake this in the time allowed. Instead we could simulate scenarios by leveraging on the experience of our experts.
Working Group 3 (hereafter WG3) in CEN/TC 434 has produced the syntax bindings and validation artefacts, and the task of quality assurance of these deliverables has been the responsibility of WG3.
VAT issues are complex and require juridical or legal expertise. VAT is also sometimes very sectoral or even country specific. Certain sections, in the VAT Directive, apply to all trades, others deal with special cases. The model should facilitate, but cannot be seen as an enforcement model. Therefore, VAT compliance would have to be checked on a case by case basis, and is deemed out of scope. The Commission had taken this up and given the draft to their VAT experts. The result was that no issues were discovered.
Article 226(B) of the VAT Directive [2] describes the simplified invoice. There are significantly fewer requirements for this invoice. It can only be used when the value is below a specific total amount. The requirement is to provide a model for low value purchases such as train tickets, receipts etc. The key difference is that it doesn’t require the Buyer to be identified. Due to limited resources the simplified invoice requirements were not checked and so are being considered as an extension to be developed at a future stage.
The changing between form and format was discussed. It was generally agreed, based on the VAT Directive, that an eInvoice cannot change form i.e. transformed to paper, however it can change format i.e. syntax. This is common in EDI systems and for legal reasons the original needs to be clarified. This means if it is in paper form it shall be archived in paper form and if it is electronic it shall stay in electronic form. An electronic invoice may change format, provided this is documented in an audit trail. However, in Norway and France the legislation states that the format received from the Supplier is the original and no other. Also, general practice in Germany requires that the invoice received from the Supplier be archived and considered as the original. There may be other exceptions in some Member States. This was also considered to be out of scope for this document and would be dealt with by the Member State involved.
It was agreed at an initial Plenary session that we should test all four syntaxes as the decision to select syntaxes had not yet been made. However ultimately the group concluded, based on our research, that the ISO 20022 Financial Invoice was not in sufficient use to justify being included.

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CEN
CEN/TR 16931-6:2017(Main)
Electronic invoicing - Part 6: Result of the test of EN 16931-1 with respect to its practical application for an end user
SIST-TP CEN/TR 16931-6:2018

0.1   Introduction
Directive 2014/55/EU states the following: "The standard shall be tested as to its practical application for an end user. The Commission shall retain overall responsibility for the testing and shall ensure that, during the performance of the test, special account be taken of the respect for the criteria of practicality, user-friendliness and possible implementation costs in accordance with the second subparagraph of paragraph 1.
0.2   In scope
This CEN Technical Report describes the methodology used for testing at a semantic level and at the syntax level, as well as describing the semantic testing, the syntax testing and testing of the validation artefacts that represent EN 16931-1 and the test results. The testing of the validation artefacts will ensure they can be used to automatically check conformance with EN 16931-1.
0.3   Out of scope
During meetings with the European Commission they agreed to supplement the testing activities as the need arises. This included the provision of a hosted GITB (Global eBusiness Interoperability Test Beds) environment for syntax testing and to run separate studies such as assessment of implementation costs. The results of these studies will be published separately by CEF.
It was agreed at earlier meetings that piloting was out of scope i.e. perform live transactions, because resources were unavailable to undertake this in the time allowed. Instead we could simulate scenarios by leveraging on the experience of our experts.
Working Group 3 (hereafter WG3) in CEN/TC 434 has produced the syntax bindings and validation artefacts, and the task of quality assurance of these deliverables has been the responsibility of WG3.
VAT issues are complex and require juridical or legal expertise. VAT is also sometimes very sectoral or even country specific. Certain sections, in the VAT Directive, apply to all trades, others deal with special cases. The model should facilitate, but cannot be seen as an enforcement model. Therefore, VAT compliance would have to be checked on a case by case basis, and is deemed out of scope. The Commission had taken this up and given the draft to their VAT experts. The result was that no issues were discovered.
Article 226(B) of the VAT Directive [2] describes the simplified invoice. There are significantly fewer requirements for this invoice. It can only be used when the value is below a specific total amount. The requirement is to provide a model for low value purchases such as train tickets, receipts etc. The key difference is that it doesn’t require the Buyer to be identified. Due to limited resources the simplified invoice requirements were not checked and so are being considered as an extension to be developed at a future stage.
The changing between form and format was discussed. It was generally agreed, based on the VAT Directive, that an eInvoice cannot change form i.e. transformed to paper, however it can change format i.e. syntax. This is common in EDI systems and for legal reasons the original needs to be clarified. This means if it is in paper form it shall be archived in paper form and if it is electronic it shall stay in electronic form. An electronic invoice may change format, provided this is documented in an audit trail. However, in Norway and France the legislation states that the format received from the Supplier is the original and no other. Also, general practice in Germany requires that the invoice received from the Supplier be archived and considered as the original. There may be other exceptions in some Member States. This was also considered to be out of scope for this document and would be dealt with by the Member State involved.
It was agreed at an initial Plenary session that we should test all four syntaxes as the decision to select syntaxes had not yet been made. However ultimately the group concluded, based on our research, that the ISO 20022 Financial Invoice was not in sufficient use to justify being included.

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SIST
SIST-TP CEN/TR 16931-4:2017(Main)
Electronic invoicing - Part 4: Guidelines on interoperability of electronic invoices at the transmission level
CEN/TR 16931-4:2017

This Technical Report recommends a set of Guidelines to ensure interoperability at the transmission level to be used in conjunction with the European Norm (EN) for the semantic data model of the core elements of an electronic invoice and its other associated deliverables. The Guidelines are by nature non-prescriptive and non-binding.
These Guidelines take into account the following aspects:
1)   recommending best practices for use at the transmission level;
2)   supporting interoperability between all the parties and systems that need to interact and within the various operating models in common use;
3)   ensuring a level playing field for the various operating models and bi-lateral implementations and for the use of existing and future infrastructures, which support e-Invoicing;
4)   promoting a common terminology and non-proprietary standards for transmission and related areas;
5)   ensuring the authenticity of origin and integrity of electronic invoice content;
6)   providing guidance on data protection, on the enablement of format conversion, and on e-invoice legibility, including the use of a readable visual presentations, as required;
7)   providing guidance for identification, addressing and routing;
8)   identifying requirements for robust legal frameworks and governance arrangements;
9)   recognizing the roles of trading parties, solution and service providers and related infrastructure providers.
The Objectives of the Guidelines are:
10)   to support the implementation of the EU Directive 2014/55/EU on e-Invoicing and the core invoice model;
11)   to propose best practices and recommendations for standards to enable electronic exchange of e-Invoices and related data between participants by providing a basis for interoperability at the transmission level, based on common requirements and scenarios;
12)   to facilitate Straight Through Processing (STP) by the key actors in the supply chain (Buyers, Sellers, Tax Authorities, Agents, Banks, Service and Solution Providers, etc.);
13)   to provide a set of non-prescriptive and non-binding Guidelines and recommendations that are applicable to all common operating models for e-invoice exchange and transmission whilst also providing recommendations specific to each of the common operating models.
To accomplish these objectives, the Guidelines are based on the following Requirements and Guiding Principles:
14)   the need to cover the transmission of e-invoices and related documents from the system of the sending trading party to the system of the receiving trading party, including transmission issues for any intermediary platforms;
15)   the need to allow any seller in any European (EU, EEA and Switzerland) country to deliver invoices to any buyer in any location in another European country (EU, EEA and Switzerland);
16)   the need to support all common invoicing processes and modes of operation;
17)   the need to be compatible with the current legislative and regulatory environment for the exchange of e-Invoices and related data;
18)   the need to support the European Norm and other commonly accepted content standards;
19)   the need to ensure that other document exchanges beyond e-Invoicing can be supported;
20)   the need to establish clear boundaries between the collaborative and competitive domains;
21)   the need to enable competition between business models, solutions and service providers and foster innovation;
22)   the need to ensure that European supply chains remain an integrated and competitive part of the global economy;
23)   the need to promote network effects leading to the development of critical mass as e-Invoicing becomes the dominant mode of invoicing (network effects result in a service becoming more valuable as more trading parties use it, thus creating a virtuous circle and further momentum for adoption).
The following items are considered to be in the competitive domain and therefore out of scope of the Recommendations:
(....)

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SIST-TS CEN/TS 16931-2:2017(Main)
Electronic invoicing - Part 2: List of syntaxes that comply with EN 16931-1
CEN/TS 16931-2:2017

This Technical Specification provides in Clause 7 the list of syntaxes that complies with and allows to express syntactically the core invoice model as specified in EN 16931 1:2017, according to the selection criteria provided by the Standardization Request [1].
The selection of the syntaxes also derived from the Standardization Request [1]. It states that, to limit costs on public authorities, the list should ideally not exceed five syntaxes. Four syntaxes were taken into account and assessed according to criteria provided by the Standardization Request [1].

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SIST
SIST-TS CEN/TS 16931-3-1:2017(Main)
Electronic invoicing - Part 3-1: Methodology for syntax bindings of the core elements of an electronic invoice
CEN/TS 16931-3-1:2017

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.

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CEN
CEN/TR 16931-4:2017(Main)
Electronic invoicing - Part 4: Guidelines on interoperability of electronic invoices at the transmission level
SIST-TP CEN/TR 16931-4:2017

This Technical Report recommends a set of Guidelines to ensure interoperability at the transmission level to be used in conjunction with the European Norm (EN) for the semantic data model of the core elements of an electronic invoice and its other associated deliverables. The Guidelines are by nature non-prescriptive and non-binding.
These Guidelines take into account the following aspects:
1)   recommending best practices for use at the transmission level;
2)   supporting interoperability between all the parties and systems that need to interact and within the various operating models in common use;
3)   ensuring a level playing field for the various operating models and bi-lateral implementations and for the use of existing and future infrastructures, which support e-Invoicing;
4)   promoting a common terminology and non-proprietary standards for transmission and related areas;
5)   ensuring the authenticity of origin and integrity of electronic invoice content;
6)   providing guidance on data protection, on the enablement of format conversion, and on e-invoice legibility, including the use of a readable visual presentations, as required;
7)   providing guidance for identification, addressing and routing;
8)   identifying requirements for robust legal frameworks and governance arrangements;
9)   recognizing the roles of trading parties, solution and service providers and related infrastructure providers.
The Objectives of the Guidelines are:
10)   to support the implementation of the EU Directive 2014/55/EU on e-Invoicing and the core invoice model;
11)   to propose best practices and recommendations for standards to enable electronic exchange of e-Invoices and related data between participants by providing a basis for interoperability at the transmission level, based on common requirements and scenarios;
12)   to facilitate Straight Through Processing (STP) by the key actors in the supply chain (Buyers, Sellers, Tax Authorities, Agents, Banks, Service and Solution Providers, etc.);
13)   to provide a set of non-prescriptive and non-binding Guidelines and recommendations that are applicable to all common operating models for e-invoice exchange and transmission whilst also providing recommendations specific to each of the common operating models.
To accomplish these objectives, the Guidelines are based on the following Requirements and Guiding Principles:
14)   the need to cover the transmission of e-invoices and related documents from the system of the sending trading party to the system of the receiving trading party, including transmission issues for any intermediary platforms;
15)   the need to allow any seller in any European (EU, EEA and Switzerland) country to deliver invoices to any buyer in any location in another European country (EU, EEA and Switzerland);
16)   the need to support all common invoicing processes and modes of operation;
17)   the need to be compatible with the current legislative and regulatory environment for the exchange of e-Invoices and related data;
18)   the need to support the European Norm and other commonly accepted content standards;
19)   the need to ensure that other document exchanges beyond e-Invoicing can be supported;
20)   the need to establish clear boundaries between the collaborative and competitive domains;
21)   the need to enable competition between business models, solutions and service providers and foster innovation;
22)   the need to ensure that European supply chains remain an integrated and competitive part of the global economy;
23)   the need to promote network effects leading to the development of critical mass as e-Invoicing becomes the dominant mode of invoicing (network effects result in a service becoming more valuable as more trading parties use it, thus creating a virtuous circle and further momentum for adoption).
The following items are considered to be in the competitive domain and therefore out of scope of the Recommendations:
(....)

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    24 pages
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CEN
CEN/TS 16931-3-1:2017(Main)
Electronic invoicing - Part 3-1: Methodology for syntax bindings of the core elements of an electronic invoice
SIST-TS CEN/TS 16931-3-1:2017

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.

  • Technical specification
    17 pages
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CEN
CEN/TS 16931-2:2017(Main)
Electronic invoicing - Part 2: List of syntaxes that comply with EN 16931-1
SIST-TS CEN/TS 16931-2:2017

This Technical Specification provides in Clause 7 the list of syntaxes that complies with and allows to express syntactically the core invoice model as specified in EN 16931 1:2017, according to the selection criteria provided by the Standardization Request [1].
The selection of the syntaxes also derived from the Standardization Request [1]. It states that, to limit costs on public authorities, the list should ideally not exceed five syntaxes. Four syntaxes were taken into account and assessed according to criteria provided by the Standardization Request [1].

  • Technical specification
    12 pages
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CEN
FprCEN/TS 16931-3-3(Main)
Electronic invoicing – Part 3-3: Syntax binding of EN 16931-1 to UN/CEFACT XML Industry Invoice
kSIST-TS FprCEN/TS 16931-3-3:2026

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.

  • Draft
    151 pages
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CEN
FprCEN/TS 16931-3-2(Main)
Electronic invoicing – Part 3-2 Syntax binding of EN 16931-1 to ISO/IEC 19845 (UBL) invoice and credit note
kSIST-TS FprCEN/TS 16931-3-2:2026

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.

  • Draft
    268 pages
    English language
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SIST
kSIST-TS FprCEN/TS 16931-3-2:2026(Main)
Electronic invoicing – Part 3-2 Syntax binding of EN 16931-1 to ISO/IEC 19845 (UBL) invoice and credit note
FprCEN/TS 16931-3-2

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.

  • Draft
    268 pages
    English language
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    1 day
SIST
kSIST-TS FprCEN/TS 16931-3-3:2026(Main)
Electronic invoicing – Part 3-3: Syntax binding of EN 16931-1 to UN/CEFACT XML Industry Invoice
FprCEN/TS 16931-3-3

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.

  • Draft
    151 pages
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SIST
SIST EN 16931-1:2026(Main)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
EN 16931-1:2026

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.

  • Draft
    189 pages
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CEN
EN 16931-1:2017+A1:2019/prA2(Amendment)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
SIST EN 16931-1:2017+A1:2020/oprA2:2022

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.

  • Draft
    36 pages
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    1 day
SIST
SIST EN 16931-1:2017+A1:2020/oprA2:2022(Amendment)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
EN 16931-1:2017+A1:2019/prA2

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.

  • Draft
    36 pages
    English language
    e-Library read for
    1 day
CEN
EN 16931-1:2017+A1:2019/AC:2020(Corrigendum)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
SIST EN 16931-1:2017+A1:2020/AC:2020

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.

  • Corrigendum
    4 pages
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CEN
EN 16931-1:2017+A1:2019(Main)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
SIST EN 16931-1:2017+A1:2020

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.

  • Standard
    158 pages
    English language
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    1 day
SIST
SIST-TP CEN/TR 16931-9:2025(Main)
Electronic invoicing - Part 9: VAT reporting and gap analysis with current e-invoicing standardization deliverables
CEN/TR 16931-9:2024

The European Commission will in its project “VAT in the digital age” mandate that VAT reporting on intra-EU transactions is performed in near real time and based on EN 16931. This document defines the impact of this legislation on the various deliverables of CEN/TC 434, with a focus on the subset to be sent to tax authorities and how EN 16931-1 will need to be changed.
NOTE 1   The ViDA proposal only applies to EU member states.
This document does not define the subset of the electronic invoice to be sent to the authorities.
NOTE 2   The definition of that subset is a task of the European Commission. As the subset message is not an invoice, but a VAT report, it is not regarded as a Core Invoice Usage Specification (CIUS). The subset therefore needs not to obey the rules for developing a CIUS. For example, not all mandatory elements in the invoice need to be part of the subset.

  • Technical report
    32 pages
    English language
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    1 day
CEN
CEN/TS 16931-3-2:2017/AC:2018(Corrigendum)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
SIST-TS CEN/TS 16931-3-2:2018/AC:2018

2018-07-16 SW: The length of the corrigenda does not allow its consolidation.
TC - multiple editorial mistakes to be corrected

  • Corrigendum
    5 pages
    English language
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    1 day
CEN
CEN/TS 16931-3-2:2017(Main)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
SIST-TS CEN/TS 16931-3-2:2018

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the following syntax: UBL 2.1. For each element in the semantic model (including sub-elements or supplementary componentts sucha 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. Together with this TS a set of validation artefacts is published, including formalisation of the rules.

  • Technical specification
    240 pages
    English language
    e-Library read for
    1 day
CEN
CEN/TR 16931-5:2017(Main)
Electronic invoicing - Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 16931-1, methodology to be applied in the real environment
SIST-TP CEN/TR 16931-5:2017

This Technical Report describes how trading partners may extend the core invoice model and the related business rules and code lists, in order 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 Technical Report does not define a methodology for creation of core invoice usage specification, nor does it describe the detailed process of syntax binding.

  • Technical report
    19 pages
    English language
    e-Library read for
    1 day
CEN
EN 16931-1:2017(Main)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
SIST EN 16931-1:2017

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.

  • Standard
    151 pages
    English language
    e-Library read for
    1 day
CEN
CEN/TR 16931-9:2024(Main)
Electronic invoicing - Part 9: VAT reporting and gap analysis with current e-invoicing standardization deliverables
SIST-TP CEN/TR 16931-9:2025

The European Commission will in its project “VAT in the digital age” mandate that VAT reporting on intra-EU transactions is performed in near real time and based on EN 16931. This document defines the impact of this legislation on the various deliverables of CEN/TC 434, with a focus on the subset to be sent to tax authorities and how EN 16931-1 will need to be changed.
NOTE 1   The ViDA proposal only applies to EU member states.
This document does not define the subset of the electronic invoice to be sent to the authorities.
NOTE 2   The definition of that subset is a task of the European Commission. As the subset message is not an invoice, but a VAT report, it is not regarded as a Core Invoice Usage Specification (CIUS). The subset therefore needs not to obey the rules for developing a CIUS. For example, not all mandatory elements in the invoice need to be part of the subset.

  • Technical report
    32 pages
    English language
    e-Library read for
    1 day
CEN
CEN/TS 16931-3-4:2017(Main)
Electronic invoicing - Part 3-4: Syntax binding for UN/EDIFACT INVOIC D16B
SIST-TS CEN/TS 16931-3-4:2018

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the following syntax: UN/EDIFACT INVOIC D16B. For each element in the semantic model (including sub-elements or supplementary componentts sucha 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. Together with this TS a set of validation artefacts is published, including formalisation of the rules.

  • Technical specification
    221 pages
    English language
    e-Library read for
    1 day
CEN
CEN/TS 16931-3-3:2017(Main)
Electronic invoicing - Part 3-3: Syntax binding for UN/CEFACT XML Industry Invoice D16B
SIST-TS CEN/TS 16931-3-3:2018

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the following syntax: UN/CEFACT XML Cross Industry Invoice D16B. For each element in the semantic model (including sub-elements or supplementary componentts sucha 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. Together with this TS a set of validation artefacts is published, including formalisation of the rules.

  • Technical specification
    166 pages
    English language
    e-Library read for
    1 day
SIST
SIST-TP CEN/TR 16931-5:2017(Main)
Electronic invoicing - Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 16931-1, methodology to be applied in the real environment
CEN/TR 16931-5:2017

This Technical Report describes how trading partners may extend the core invoice model and the related business rules and code lists, in order 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 Technical Report does not define a methodology for creation of core invoice usage specification, nor does it describe the detailed process of syntax binding.

  • Technical report
    19 pages
    English language
    e-Library read for
    1 day
SIST
SIST-TS CEN/TS 16931-3-2:2018/AC:2018(Corrigendum)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
CEN/TS 16931-3-2:2017/AC:2018

2018-07-16 SW: The length of the corrigenda does not allow its consolidation.

  • Corrigendum
    5 pages
    English language
    e-Library read for
    1 day
SIST
SIST-TS CEN/TS 16931-3-3:2018(Main)
Electronic invoicing - Part 3-3: Syntax binding for UN/CEFACT XML Industry Invoice D16B
CEN/TS 16931-3-3:2017

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the following syntax: UN/CEFACT XML Cross Industry Invoice D16B. For each element in the semantic model (including sub-elements or supplementary componentts sucha 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. Together with this TS a set of validation artefacts is published, including formalisation of the rules.

  • Technical specification
    166 pages
    English language
    e-Library read for
    1 day
SIST
SIST-TS CEN/TS 16931-3-2:2018(Main)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
CEN/TS 16931-3-2:2017

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the following syntax: UBL 2.1. For each element in the semantic model (including sub-elements or supplementary componentts sucha 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. Together with this TS a set of validation artefacts is published, including formalisation of the rules.

  • Technical specification
    240 pages
    English language
    e-Library read for
    1 day
SIST
SIST-TS CEN/TS 16931-3-4:2018(Main)
Electronic invoicing - Part 3-4: Syntax binding for UN/EDIFACT INVOIC D16B
CEN/TS 16931-3-4:2017

This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the following syntax: UN/EDIFACT INVOIC D16B. For each element in the semantic model (including sub-elements or supplementary componentts sucha 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. Together with this TS a set of validation artefacts is published, including formalisation of the rules.

  • Technical specification
    221 pages
    English language
    e-Library read for
    1 day
SIST
SIST EN 16931-1:2017(Main)
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
EN 16931-1:2017

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.

  • Standard
    151 pages
    English language
    e-Library read for
    1 day
50

Frequently Asked Questions

An EU Directive is a legislative act of the European Union that sets out goals that all EU member states must achieve. However, it is up to each member state to devise their own laws on how to reach these goals through national transposition. Directives are used to harmonize laws across the EU, particularly for the functioning of the single market.

Directive 2014/55/EU covers "Directive 2014/55/EU of the European Parliament and of The Council of 16 April 2014 on Electronic Invoicing in Public Procurement". There are 50 standards associated with this directive.

Harmonized standards under 2014/55/EU are European standards (ENs) developed by CEN, CENELEC, or ETSI in response to a mandate from the European Commission. When these standards are cited in the Official Journal of the European Union, products manufactured in conformity with them benefit from a presumption of conformity with the essential requirements of 2014/55/EU, facilitating CE marking and free movement within the European Economic Area.