EN 16931-1:2017
(Main)Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
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.
Elektronische Rechnungsstellung - Teil 1: Semantisches Datenmodell der Kernelemente einer elektronischen Rechnung
Facturation électronique - Partie 1: Modèle sémantique de données des éléments essentiels d'une facture électronique
Elektronsko izdajanje računov - 1. del: Semantični podatkovni model ključnih elementov za elektronski račun
***Dostop do te tehnične publikacije CEN in SIST je omogočila Evropska komisija.***
Ta evropski standard določa semantični podatkovni model ključnih elementov za elektronski račun. Semantični model vključuje samo bistvene informacije, ki jih mora elektronski račun vsebovati, da je skladen z zakonskimi (in davčnimi) zahtevami ter da omogoča interoperabilnost pri čezmejnem, medsektorskem in domačem poslovanju. Semantični model lahko uporabljajo organizacije v javnem in zasebnem sektorju pri izdajanju računov za javna naročila. Uporabljajo ga lahko tudi podjetja v zasebnem sektorju za izdajanje računov drugim podjetjem.
Ta evropski standard je skladen vsaj z naslednjimi kriteriji:
– je tehnološko nevtralen;
– je skladen z ustreznimi mednarodnimi standardi za izdajanje elektronskih računov;
– upošteva potrebo po varstvu osebnih podatkov v skladu z direktivo 95/46/ES [4], načrtovalni pristop, ki predvideva sisteme za varstvo podatkov v sami zasnovi izdelka, ter načela sorazmernosti, zmanjševanja podatkov in omejitve namena;
– je skladen z ustreznimi določbami Direktive 2006/112/ES [2];
– omogoča uvajanje praktičnih, uporabniku prijaznih, prilagodljivih in stroškovno učinkovitih sistemov za izdajanje elektronskih računov;
– upošteva posebne potrebe malih in srednje velikih podjetij ter javnih naročnikov na podcentralni ravni in drugih naročnikov;
– je primeren za uporabo pri komercialnih transakcijah med podjetji.
General Information
- Status
- Withdrawn
- Publication Date
- 27-Jun-2017
- Withdrawal Date
- 13-Apr-2025
- Technical Committee
- CEN/TC 434 - Project Committee - Electronic Invoicing
- Drafting Committee
- CEN/TC 434 - Project Committee - Electronic Invoicing
- Current Stage
- 9960 - Withdrawal effective - Withdrawal
- Start Date
- 13-Nov-2019
- Completion Date
- 14-Apr-2025
Relations
- Effective Date
- 19-Jan-2023
EN 16931-1:2017 - Od 15.1.2019 je ta dokument brezplačen na podlagi dogovora med CEN in EK. Sestava: Dodatni stavek na naslovnici in posebna 2. stran !
Frequently Asked Questions
EN 16931-1:2017 is a standard published by the European Committee for Standardization (CEN). Its full title is "Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice". This standard covers: This European Standard establishes a semantic data model of the core elements of an electronic invoice. The semantic model includes only the essential information elements that an electronic invoice needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and for domestic trade. The semantic model may be used by organizations in the private and the public sector for public procurement invoicing. It may also be used for invoicing between private sector enterprises. It has not been specifically designed for invoicing consumers. This European Standard complies at least with the following criteria: - it is technologically neutral; - it is compatible with relevant international standards on electronic invoicing; - the application of this standard should comply with the requirements for the protection of personal data of Directive 95/46/EC, having due regard to the principles of privacy and data protection by-design, data minimization, purpose limitation, necessity and proportionality; - it is consistent with the relevant provisions of Directive 2006/112/EC [2]; - it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing systems; - it takes into account the special needs of small and medium-sized enterprises as well as of sub-central contracting authorities and contracting entities; - it is suitable for use in commercial transactions between enterprises.
This 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.
EN 16931-1:2017 is classified under the following ICS (International Classification for Standards) categories: 35.240.20 - IT applications in office work; 35.240.60 - IT applications in transport; 35.240.63 - IT applications in trade. The ICS classification helps identify the subject area and facilitates finding related standards.
EN 16931-1:2017 has the following relationships with other standards: It is inter standard links to EN 16931-1:2017+A1:2019. Understanding these relationships helps ensure you are using the most current and applicable version of the standard.
EN 16931-1:2017 is associated with the following European legislation: EU Directives/Regulations: 2014/55/EU; Standardization Mandates: M/528. When a standard is cited in the Official Journal of the European Union, products manufactured in conformity with it benefit from a presumption of conformity with the essential requirements of the corresponding EU directive or regulation.
You can purchase EN 16931-1:2017 directly from iTeh Standards. The document is available in PDF format and is delivered instantly after payment. Add the standard to your cart and complete the secure checkout process. iTeh Standards is an authorized distributor of CEN standards.
Standards Content (Sample)
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.Elektronische Rechnungsstellung - Teil 1: Semantisches Datenmodell der Kernelemente einer elektronischen RechnungFacturation électronique - Partie 1: Modèle sémantique de données des éléments essentiels d'une facture électroniqueElectronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice35.240.63Uporabniške rešitve IT v trgoviniIT applications in trade03.100.20Trgovina. Komercialna dejavnost. TrženjeTrade. Commercial function. MarketingICS:Ta slovenski standard je istoveten z:EN 16931-1:2017SIST EN 16931-1:2017en,fr,de01-oktober-2017SIST EN 16931-1:2017SLOVENSKI
STANDARDaostop do te publikacije je omogočila bvropska komisija.Access to this publication is sponsored by the buropean Commission.
Users are allowed to make derivative use of this publication. Derivative applications, which are based on or use information from this publication shall include a statement that is well visible to the users clarifying that this is an implementation of the publication and stating that such reproduction is with the permission of CEN and SIST as copyright owners.
CEN and SIST bear no liability from the use of the content and implementation of such derivative application and give no warranties expressed or implied for any purpose of such implementation. In case of doubt, users shall always refer to the content of the publication provided by SIST which makes available the official authoritative text in the SIST-webshop.
Users are invited to apply the following statement on each issued electronic invoice: »This invoice complies with SIST EN 16931-1:2017 and SIST-TS CEN/TS 16931-2:2017«.
EUROPEAN STANDARD NORME EUROPÉENNE EUROPÄISCHE NORM
EN 16931-1
June
t r s y ICS
u wä t v rä t râ
u wä t v rä x u English Version
Electronic invoicing æ Part
sã Semantic data model of the core elements of an electronic invoice Facturation électronique æ Partie
sã Modèle sémantique de données des éléments essentiels d 5une facture électronique
Elektronische Rechnungsstellung æ Teil
sã Semantisches Datenmodell der Kernelemente einer elektronischen Rechnung This European Standard was approved by CEN on
s y April
t r s yä
egulations which stipulate the conditions for giving this European Standard the status of a national standard without any alterationä Upætoædate lists and bibliographical references concerning such national standards may be obtained on application to the CENæCENELEC Management Centre or to any CEN memberä
translation under the responsibility of a CEN member into its own language and notified to the CENæCENELEC Management Centre has the same status as the official versionsä
CEN members are the national standards bodies of Austriaá Belgiumá Bulgariaá Croatiaá Cyprusá Czech Republicá Denmarká Estoniaá Finlandá Former Yugoslav Republic of Macedoniaá Franceá Germanyá Greeceá Hungaryá Icelandá Irelandá Italyá Latviaá Lithuaniaá Luxembourgá Maltaá Netherlandsá Norwayá Polandá Portugalá Romaniaá Serbiaá Slovakiaá Sloveniaá Spainá Swedená Switzerlandá Turkey and United Kingdomä
EUROPEAN COMMITTEE FOR STANDARDIZATION COMITÉ EUROPÉEN DE NORMALISATION EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre:
Avenue Marnix 17,
B-1000 Brussels
t r s y CEN All rights of exploitation in any form and by any means reserved worldwide for CEN national Membersä Refä Noä EN
s x { u sæ sã t r s y ESIST EN 16931-1:2017
Examples . 99 A.1 Calculation examples . 99 A.1.1 Introduction. 99 A.1.2 Example 1 (Different Invoiced item VAT rates) . 99 A.1.3 Example 2 (Item price base quantity) . 101 A.1.4 Example 3 (Invoiced quantity unit of measure) . 103 A.1.5 Example 4 (Discounts, allowances and charges) . 104 A.1.6 Example 5 (Negative Invoice line) . 107 A.1.7 Example 6 (Prepayment and negative Amount due for payment) . 109 A.1.8 Example 7 (Standard VAT including VAT exempted lines) . 110 A.1.9 Example 8 (Reverse Charge, Intra EU supply and Export Invoices) . 112 A.2 Number of decimals and rounding . 113 A.3 Use cases . 114 A.3.1 Taxes other than VAT . 114 SIST EN 16931-1:2017
Assessment of the compliance of the European Standard with the requirements of the Standardization Request of the European Commission. 127 B.1 Introduction. 127 B.2 Sections of the invoice . 127 B.3 How requirements in the Standardization Request are met in EN 16931-1 . 128 B.3.1 EU Projects . 128 B.3.2 Specific business requirements . 130 B.3.3 ESO (European Standardization Organization- CEN) requirements . 138 B.4 Guide to indicators for relevance and risk as used in the above tables . 140 B.4.1 Relevance rating . 140 B.4.2 Risk rating . 140 Annex C (informative)
How the semantic model meets legal requirements from relevant directives . 141 Annex D (informative)
BPMN symbols . 146 Bibliography . 149
“Electronic Invoicing”, the secretariat of which is held by NEN. This European Standard shall be given the status of a national standard, either by publication of an identical text or by endorsement, at the latest by December 2017, and conflicting national standards shall be withdrawn at the latest by December 2017. 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. This document has been prepared under a mandate given to CEN by the European Commission and the European Free Trade Association, and supports essential requirements of EU Directive 2014/55/EU [1]. For relationship with EU Directive 2014/55/EU [1], see informative Annex B, which is an integral part of this document. This document is part of a set of documents, consisting of: — EN 16931-1:2017 Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice — CEN/TS 16931-2:2017 Electronic invoicing - Part 2: List of syntaxes that comply with EN 16931-1 — CEN/TS 16931-3-1:2017 Electronic invoicing - Part 3-1: Methodology for syntax bindings of the core elements of an electronic invoice — CEN/TS 16931-3-2:2017 Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note — CEN/TS 16931-3-3:2017 Electronic invoicing - Part 3-3: Syntax binding for UN/CEFACT XML Cross Industry Invoice D16B — CEN/TS 16931-3-4:2017 Electronic invoicing - Part 3-4: Syntax binding for UN/EDIFACT INVOIC D16B — CEN/TR 16931-4:2017 Electronic invoicing - Part 4: Guidelines on interoperability of electronic invoices at the transmission level — CEN/TR 16931-5:2017 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 EN 16931-1:2017
1 In preparation. SIST EN 16931-1:2017
2 http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF. SIST EN 16931-1:2017
...
EN 16931-1:2017は、電子請求書の重要な要素の意味論的データモデルを確立する欧州標準です。この標準は、電子請求書が法的（財務的含む）遵守を確保し、国境を越えた、業種を超えた、国内取引において相互運用性を実現するために必要な基本的な情報要素を含んでいます。特に、公共調達の請求書処理や民間企業間の請求書処理において、プライベートとパブリックの両方のセクターで利用可能です。消費者向けの請求書には特に設計されていない点が留意されるべきです。 この標準の強みは、以下のような特徴に見られます。まず、技術的に中立であるため、様々な技術環境において適用可能です。また、関連する国際標準と互換性を持っていることから、国際的な事業や貿易における利用にも対応しています。個人データの保護に関する95/46/EC指令やプライバシーおよびデータ保護に関する原則、データ最小化、目的制限、必要性と比例性の原則の遵守が求められ、利用者のプライバシーが守られています。 さらに、2006/112/EC指令の関連規定との整合性もあり、実用的でユーザーフレンドリーな柔軟なコスト効率の良い電子請求書システムの確立を可能にします。この標準は、中小企業や地方の契約当局、契約主体の特別なニーズを考慮しており、商業取引における企業間の利用にも適しています。 このように、EN 16931-1:2017は、電子請求書の標準化において重要な役割を果たし、異なるセクター間のコミュニケーションや取引の効率化に寄与することが期待されています。電子請求書の核心的な要素に関する意味論的データモデルを提供することで、ビジネス環境における透明性と法的遵守を支える重要なガイドラインとなっています。
La norme EN 16931-1:2017, intitulée "Facturation électronique - Partie 1 : Modèle de données sémantiques des éléments essentiels d'une facture électronique", établit un cadre solide pour la facturation électronique au sein de l'Union européenne. L'un des principaux points forts de cette norme réside dans son modèle de données sémantiques, qui se concentre uniquement sur les éléments d'information essentiels nécessaires à la conformité légale, y compris fiscale, et favorise l'interopérabilité tant à l'échelle nationale qu'internationale. Le champ d'application de cette norme est particulièrement pertinent pour les organisations des secteurs public et privé, facilitant ainsi la facturation dans le cadre des marchés publics. De plus, il est conçu pour être adapté aux transactions commerciales entre entreprises, ce qui élargit son utilisation bien au-delà des seules administrations publiques. En effet, cette norme vise à encourager l'adoption de systèmes de facturation électronique pratiques, conviviales et économiquement viables, répondant aux besoins variés des petites et moyennes entreprises ainsi que des autorités contractantes subnationales. La norme EN 16931-1:2017 est également technologiquement neutre et compatible avec les normes internationales pertinentes sur la facturation électronique. Elle respecte les exigences de protection des données personnelles selon la directive 95/46/CE, garantissant probablement que tout système de facturation mis en place se conforme aux principes de protection de la vie privée et de minimisation des données. En intégrant les dispositions de la directive 2006/112/CE, cette norme assure une cohérence réglementaire essentielle pour la facturation électronique à travers l'Europe. En somme, la norme EN 16931-1:2017 se positionne comme un outil crucial pour la transition vers des systèmes de facturation électronique standardisés, adaptés aux exigences modernes de commerce tout en tenant compte des contraintes légales et des impératifs de protection des données.
Die Norm EN 16931-1:2017 bietet einen klaren und präzisen Rahmen für die elektronische Rechnungsstellung, indem sie ein semantisches Datenmodell der Kernelemente einer elektronischen Rechnung definiert. Der Umfang dieser Norm ist in der heutigen globalen Handelswelt von großer Bedeutung, da sie sicherstellt, dass elektronische Rechnungen sowohl rechtliche (einschließlich steuerlicher) Vorschriften erfüllen als auch die Interoperabilität im grenzüberschreitenden Handel sowie im Inlandsverkehr fördern. Ein herausragendes Merkmal dieser Norm ist, dass sie technologisch neutral ist, was bedeutet, dass sie in einer Vielzahl von IT-Umgebungen angewendet werden kann, ohne an bestimmte Software oder Systeme gebunden zu sein. Diese Flexibilität erhöht die Anwendbarkeit der Norm in unterschiedlichen Sektoren und fördert die Nutzung elektronischer Rechnungsstellung in der gesamten EU. Die Kompatibilität mit internationalen Standards für die elektronische Rechnungsstellung ist ein weiterer Stärke von EN 16931-1:2017. Durch diese Kompatibilität können Unternehmen sicherstellen, dass sie auch bei internationalen Transaktionen gesetzeskonform agieren, was den grenzüberschreitenden Handel erleichtert. Außerdem wird in dieser Norm der Schutz persönlicher Daten gemäß der Richtlinie 95/46/EG betont und gewährleistet, dass die Prinzipien des Datenschutzes von Anfang an berücksichtigt werden. Dies ist von großer Bedeutung, um das Vertrauen der Nutzer zu fördern und die Akzeptanz elektronischer Rechnungen zu erhöhen. Die Norm erkennt auch die besonderen Bedürfnisse kleiner und mittlerer Unternehmen sowie sub-zentraler Vergabestellen an und bietet eine kosteneffiziente Lösung für die elektronische Rechnungsstellung. Dies ist insbesondere in einem wirtschaftlichen Umfeld von Bedeutung, wo Flexibilität und Kostenkontrolle entscheidend sind. Zusammengefasst ist die EN 16931-1:2017 eine umfassende und relevante Norm für die elektronische Rechnungsstellung, die nicht nur die rechtlichen Anforderungen erfüllt, sondern auch die praktischen Bedürfnisse von Unternehmen jeden Formats berücksichtigt. Ihre Bedeutung erstreckt sich über nationale Grenzen hinweg und unterstützt die Entwicklung eines einheitlichen Marktes für elektronische Rechnungen in Europa.
SIST EN 16931-1:2017 표준은 전자 청구서의 핵심 요소에 대한 의미론적 데이터 모델을 설정하는 유럽 표준으로, 전자 청구서의 필수 정보 요소들만을 포함하여 법적(재정적) 준수를 보장하고 국경 간, 부문 간 및 국내 거래의 상호 운용성을 가능하게 합니다. 이 표준은 공공 조달 청구서 발행을 위한 민간 및 공공 부문 조직에서 활용할 수 있으며, 민간 부문 기업 간 청구서 발행에도 사용 가능합니다. 소비자를 위한 청구서 발행을 위해 특별히 설계되지는 않았습니다. 이 표준의 주요 강점 중 하나는 기술적으로 중립적이라는 점입니다. 이는 다양한 기술 환경에서도 유연하게 적용될 수 있음을 의미하며, 전자 청구서에 대한 국제 기준과의 호환성을 보장합니다. 개인정보 보호 지침(Directive 95/46/EC)의 요구 사항을 준수하도록 설계되어 있으며, 개인정보 보호의 원칙인 최소화, 목적 제한, 필요성 및 비례성에 대한 고려가 필요합니다. 이로 인해 사용자는 기술적 세부사항에 구애받지 않고 기능적인 청구서 시스템을 구축할 수 있습니다. 또한, SIST EN 16931-1:2017 표준은 소규모 및 중소기업의 특수 요구 사항과 하위 중앙 계약 당국 및 계약 엔티티까지도 고려하여 설계되었습니다. 이러한 점은 중소기업이 전자 청구서를 구현하는 데 필요한 지원을 제공함으로써 효율성을 높이는 데 기여할 수 있습니다. 상업 거래 간 청구서 발행에 적합하여 이 표준은 기업의 상호 작용을 원활하게 하고 전자 청구서 체계를 통해 비용 효율성을 증대시킵니다. 결국, SIST EN 16931-1:2017 표준은 전자 청구서 시스템의 실질적이고 사용자 친화적이며 유연한 구축을 가능하게 하는 중요한 지침을 제공합니다.
The standard EN 16931-1:2017, titled "Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice," establishes a comprehensive framework for the semantic data model crucial for electronic invoicing. Its scope is particularly significant as it outlines the essential information elements necessary for legal and fiscal compliance, promoting interoperability in both domestic and international trade. One of the key strengths of this standard is its commitment to technological neutrality, which ensures that it can be applied across various platforms and systems, enabling a wide range of users, from public administrations to private sector enterprises, to implement compliant invoicing solutions. The standard's compatibility with pertinent international standards on electronic invoicing further enhances its relevance in a global market, facilitating smoother cross-border transactions. EN 16931-1:2017 also emphasizes the significance of personal data protection in accordance with the Directive 95/46/EC, ensuring adherence to principles such as data minimization and purpose limitation. This focus on privacy not only aligns the standard with contemporary data protection practices but also builds trust among users, a critical factor for widespread adoption. Additionally, the standard acknowledges the unique requirements of small and medium-sized enterprises (SMEs) and sub-central contracting authorities, ensuring that the implementation of electronic invoicing is accessible and manageable for these entities. This inclusivity broadens the standard's applicability and supports the growth of efficient invoicing practices across various sectors. Moreover, the standard's design promotes the establishment of practical, user-friendly, flexible, and cost-efficient electronic invoicing systems. This functionality is essential, particularly in a dynamic commercial landscape, as it allows enterprises to streamline their invoicing processes while maintaining compliance with relevant regulations, including Directive 2006/112/EC. In summary, EN 16931-1:2017 stands out as a vital document for organizations looking to adopt electronic invoicing. Its well-defined semantic data model not only ensures legal compliance and interoperability but also addresses the diverse needs of users, making it a relevant and indispensable resource for fostering a modern invoicing ecosystem.
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