CEN/TS 17901:2023
(Main)Digital Information Interchange in the Insurance Industry - Electronic Premium Invoice - Mapping to Electronic Invoice EN 16931-1:2017
Digital Information Interchange in the Insurance Industry - Electronic Premium Invoice - Mapping to Electronic Invoice EN 16931-1:2017
This document defines the standardized mapping of the specific requirements of an insurance premium invoice to the generic electronic invoice described in EN 16931-1. This mapping meets the requirements of an electronic premium invoice to ensure legal (including fiscal) compliance as well as business and technical demands of the insurance industry.
Premium invoices can be issued by different organizations of the insurance industry to commercial clients or consumers. This document includes premium invoices issued by insurance companies as well as insurance intermediaries.
This document does not deal with data protection matters in premium invoices.
NOTE General Data Protection Regulation, EU Regulation 2016/679 can include requirements on personal data.
Premium invoices are regularly not subject to VAT but to special taxes. In particular, the requirements resulting from insurance tax regulations are considered. Requirements for other taxes are also incorporated.
The rules defined in EN 16931-1 do not support invoices with amounts not subject to VAT together with additional amounts which are subject to VAT. Therefore, this document also does not support premium invoices which invoice other goods and services which are subject to VAT invoiced together with premium amounts.
Out of the scope of this document are accounting transactions between insurance companies and insurance intermediaries which may contain premium invoice data, but regularly consist of other data (e.g. commissions) which are not part of a regular invoice.
Digitaler Informationsaustausch in der Versicherungswirtschaft - Elektronische Prämien-Rechnung - Abbildung auf die elektronische Rechnung EN 16931-1:2017
In diesem Dokument wird die genormte Abbildung der spezifischen Anforderungen an eine Versicherungsprämienrechnung auf die in EN 16931 1 beschriebene generische elektronische Rechnung festgelegt. Diese Abbildung erfüllt die Anforderungen an eine elektronische Prämienrechnung, um die Einhaltung rechtlicher (auch steuerlicher) Vorgaben sowie betriebswirtschaftlicher und technischer Anforderungen der Versicherungswirtschaft sicherzustellen.
Prämienrechnungen können von verschiedenen Organisationen der Versicherungswirtschaft an Firmenkunden oder Privatkunden ausgestellt werden. Dieses Dokument umfasst Prämienrechnungen, die von Versicherungsunternehmen und Versicherungsvermittlern ausgestellt werden.
Dieses Dokument befasst sich nicht mit Anforderungen des Datenschutzes bei Prämienrechnungen.
ANMERKUNG Die Datenschutz-Grundverordnung (Verordnung (EU) 2016/679) kann Anforderungen an personenbezogene Daten enthalten.
Prämienrechnungen sind in der Regel nicht umsatzsteuerpflichtig, sondern unterliegen speziellen Steuern. Dabei werden insbesondere die Anforderungen berücksichtigt, die sich aus den Versicherungsteuer-vorschriften ergeben. Auch die Anforderungen für andere Steuern werden aufgenommen.
Rechnungen mit nicht umsatzsteuerpflichtigen Beträgen und zusätzlichen umsatzsteuerpflichtigen Beträgen werden nach den in EN 16931 1 festgelegten Regeln nicht unterstützt. Daher unterstützt dieses Dokument auch keine Prämienrechnungen, in denen andere Waren und Dienstleistungen, die der Umsatzsteuer unterliegen, zusammen mit Prämienbeträgen in Rechnung gestellt werden.
Nicht in den Anwendungsbereich dieses Dokuments fallen Buchungsvorgänge zwischen Versicherungs-unternehmen und Versicherungsvermittlern, die zwar Daten aus der Prämienrechnung enthalten können, aber regelmäßig aus anderen Daten (z. B. Provisionen) bestehen, die nicht Teil einer regulären Rechnung sind.
Échange d'informations numériques dans le secteur de l'assurance - Facture électronique - Cartographie avec la facture électronique dans la norme EN 16931-1:2017
Digitalna izmenjava informacij v zavarovalniški dejavnosti - Elektronski premijski račun - Prikaz v elektronskem računu po standardu EN 16931-1:2017
Ta dokument določa standardiziran prikaz specifičnih zahtev za račun za zavarovalno premijo v splošnem elektronskem računu, opisanem v standardu EN 16931-1. Ta prikaz izpolnjuje zahteve električnega premijskega računa za zagotavljanje pravne (vključno z davčno) skladnosti in
poslovne in tehnične zahteve zavarovalništva.
Premijske račune lahko različne zavarovalniške organizacije izdajo komercialnim strankam in potrošnikom. Ta dokument vključuje premijske račune, ki jih izdajo zavarovalnice in zavarovalni posredniki.
Ta dokument ne obravnava zadev v zvezi z varstvom podatkov v premijskih računih.
OPOMBA: Splošna uredba o varstvu podatkov, Uredba EU 2016/679, lahko vključuje zahteve v zvezi z osebnimi podatki.
Premijski računi običajno niso predmet DDV, vendar zanje veljajo posebni davki. Predvsem so upoštevane zahteve iz predpisov davkov na zavarovanje. Vključene so tudi zahteve glede drugih davkov.
Pravila, opredeljena v standardu EN 16931-1, ne veljajo za račune z zneski, ki niso predmet DDV skupaj z dodatnimi zneski, ki so predmet DDV. Zato ta dokument ne podpira premijskih računov, ki fakturirajo drugo blago in storitve za katere velja DDV, ki je obračunan skupaj s premijskimi zneski.
Računovodske transakcije med zavarovalnicami in zavarovalnimi posredniki, ki lahko vsebujejo podatke o premijskem računu, a običajno vključujejo druge podatke (npr. provizije), ki niso del običajnega računa, ne spadajo v področje uporabe tega dokumenta.
General Information
Standards Content (Sample)
SLOVENSKI STANDARD
01-februar-2024
Digitalna izmenjava informacij v zavarovalniški dejavnosti - Elektronski premijski
račun - Prikaz v elektronskem računu po standardu EN 16931-1:2017
Digital Information Interchange in the Insurance Industry - Electronic Premium Invoice -
Mapping to Electronic Invoice EN 16931-1:2017
Digitaler Informationsaustausch in der Versicherungswirtschaft - Elektronische Prämien-
Rechnung - Abbildung auf die elektronische Rechnung EN 16931-1:2017
Échange d'informations numériques dans le secteur de l'assurance - Facture
électronique - Cartographie avec la facture électronique dans la norme EN 16931-1:2017
Ta slovenski standard je istoveten z: CEN/TS 17901:2023
ICS:
03.060 Finance. Bančništvo. Finances. Banking. Monetary
Monetarni sistemi. systems. Insurance
Zavarovanje
35.240.20 Uporabniške rešitve IT pri IT applications in office work
pisarniškem delu
35.240.63 Uporabniške rešitve IT v IT applications in trade
trgovini
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
CEN/TS 17901
TECHNICAL SPECIFICATION
SPÉCIFICATION TECHNIQUE
December 2023
TECHNISCHE SPEZIFIKATION
ICS 03.060; 35.240.20; 35.240.63
English Version
Digital Information Interchange in the Insurance Industry -
Electronic Premium Invoice - Mapping to Electronic
Invoice EN 16931-1:2017
Échange d'informations numériques dans le secteur de Digitaler Informationsaustausch in der
l'assurance - Facture électronique - Cartographie avec Versicherungswirtschaft - Elektronische Prämien-
la facture électronique dans la norme EN 16931- Rechnung - Abbildung auf die elektronische Rechnung
1:2017 EN 16931-1:2017
This Technical Specification (CEN/TS) was approved by CEN on 27 November 2023 for provisional application.
The period of validity of this CEN/TS is limited initially to three years. After two years the members of CEN will be requested to
submit their comments, particularly on the question whether the CEN/TS can be converted into a European Standard.
CEN members are required to announce the existence of this CEN/TS in the same way as for an EN and to make the CEN/TS
available promptly at national level in an appropriate form. It is permissible to keep conflicting national standards in force (in
parallel to the CEN/TS) until the final decision about the possible conversion of the CEN/TS into an EN is reached.
CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia,
Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway,
Poland, Portugal, Republic of North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Türkiye and
United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2023 CEN All rights of exploitation in any form and by any means reserved Ref. No. CEN/TS 17901:2023 E
worldwide for CEN national Members.
Contents Page
European foreword . 3
Introduction . 4
1 Scope . 5
2 Normative references . 5
3 Terms and definitions . 6
4 Business processes and functionalities supported by the electronic premium invoice . 6
4.1 The business parties . 6
4.2 Requirements for the data of an electronic premium invoice on document level . 7
4.3 Requirements for the data describing the issuer of the premium invoice . 9
4.4 Requirements for the data describing the premium payer of the premium invoice. 10
4.5 Requirements for the data describing the payment instructions of the premium
invoice . 10
4.6 Requirements for the data describing allowances applicable to the premium invoice . 11
4.7 Requirements for the data describing fees charged with the premium invoice . 11
4.8 Requirements for the data describing taxes other than VAT charged with the
premium invoice . 12
4.9 Requirements for the data describing the details of the premium invoice on line
level . 12
4.10 Requirements for the data describing allowances applicable to the invoice line . 13
4.11 Requirements for the data describing taxes other than VAT charged with the invoice
line . 13
5 Mapping of the data elements of an electronic premium invoice to the core elements
of the electronic invoice described in EN 16931-1 . 13
5.1 Introduction . 13
5.2 Mapping . 15
5.3 Business rules . 24
Annex A (informative) Examples of premium invoices . 25
A.1 Example 1 (Insurance tax applied on total level) . 25
A.2 Example 2 (Insurance tax applied on line level) . 26
A.3 Example 3 (Different insurance tax rates) . 27
A.4 Example 4 (Different insurance tax rates and insurance tax applied on total level) . 29
A.5 Example 5 (Several charges on one invoice line) . 30
A.6 Example 6 (Premium amount with and without insurance tax) . 32
A.7 Example 7 (Premium invoice for motor insurance including vehicle tax) . 33
European foreword
This document (CEN/TS 17901:2023) has been prepared by Work Group 1 “Electronic Premium
Invoice” of Technical Committee CEN/TC 445 “Digital Information Interchange in the Insurance
Industry”, the secretariat of which is held by DIN.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN shall not be held responsible for identifying any or all such patent rights.
Any feedback and questions on this document should be directed to the users’ national standards body.
A complete listing of these bodies can be found on the CEN website.
According to the CEN/CENELEC Internal Regulations, the national standards organisations of the
following countries are bound to announce this Technical Specification: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of
North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Türkiye and the
United Kingdom.
Introduction
Electronic invoicing is an important requirement for the digitalization in all commercial domains and in
the consumer sector. The European Commission mandated CEN to establish a European standard for
this prerequisite. CEN developed in several parts the semantic and syntactical standards for the
implementation of electronic invoicing. In the European standard EN 16931-1, the semantic data model
of the core elements of an electronic invoice is defined. This standard is designed to be implemented
cross-domain in all industries.
Since the first publication of EN 16931-1 in 2017, software applications based on EN 16931-1 are
increasingly in use. Therefore, clients using such software systems demand the delivery of electronic
invoices from their supplier. Also, in the consumer sector software applications support the digital
import of electronic invoices, e.g. in home-banking software.
The insurance industry is a significant supplier for all commercial domains and the consumer sector.
Consequently, commercial and consumer insurance clients demand an electronic invoicing from the
insurance sector.
Because the insurance industry is a cross-domain supplier, the insurance sector should use the core
semantic data model described in EN 16931-1 without insurance-specific extensions that would require
a special import software at the insurance client.
Therefore, this document defines the standardized mapping of the specific requirements of an
insurance premium invoice to the generic core semantic data model described in EN 16931-1.
The aim of this document is to establish European-wide implementation guidance for the insurance
industry containing the semantic mapping. The mapping to a concrete syntax is not part of this
document. A concrete implementation of this document complies with a “Core Invoice Usage
Specification” (CIUS) as specified in EN 16931-1. Therefore insurance industry trading partners can rely
on the syntax bindings provided for EN 16931-1.
Benefits for invoice issuers (insurance companies or insurance intermediaries) are:
• reduced costs for paper, printing, and physical transportation;
• reduced time for invoice delivery;
• reduced time for payment receipt;
• reduced time for service on incorrect or incomplete payments.
Benefits for commercial insurance clients are:
• import of digital premium invoices to their enterprise software;
• reduced manual processing;
• avoidance of payment errors.
Benefits for consumer insurance clients are:
• import of digital premium invoices to their banking software;
• easier payment process;
• avoidance of payment errors;
• use for digital tax declaration.
1 Scope
This document defines the standardized mapping of the specific requirements of an insurance premium
invoice to the generic electronic invoice described in EN 16931-1. This mapping meets the
requirements of an electronic premium invoice to ensure legal (including fiscal) compliance as well as
business and technical demands of the insurance industry.
Premium invoices can be issued by different organizations of the insurance industry to commercial
clients or consumers. This document includes premium invoices issued by insurance companies as well
as insurance intermediaries.
This document does not deal with data protection matters in premium invoices.
NOTE General Data Protection Regulation, EU Regulation 2016/679 can include requirements on personal
data.
Premium invoices are regularly not subject to VAT but to special taxes. In particular, the requirements
resulting from insurance tax regulations are considered. Requirements for other taxes are also
incorporated.
The rules defined in EN 16931-1 do not support invoices with amounts not subject to VAT together
with additional amounts which are subject to VAT. Therefore, this document also does not support
premium invoices which invoice other goods and services which are subject to VAT invoiced together
with premium amounts.
Out of the scope of this document are accounting transactions between insurance companies and
insurance intermediaries which may contain premium invoice data, but regularly consist of other data
(e.g. commissions) which are not part of a regular invoice.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
EN 16931-1:2017+A1:2019, Electronic invoicing - Part 1: Semantic data model of the core elements of
an electronic invoice
ISO 4217, Codes for the representation of currencies
ISO/IEC 6523-1, Information technology - Structure for the identification of organizations and
organization parts - Part 1: Identification of organisation identification schemes
UNTDID 1153, Reference code qualifier
UNTDID 4461, Payment means code
UNTDID 5305, Duty or tax or fee category code
UN ECE Recommendation No. 20, Codes for Units of Measure Used in International Trade
As impacted by EN 16931-1:2017+A1:2019/AC:2020.
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
3.1
premium invoice
invoice that cont
...
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