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
12-Nov-2019
Current Stage
9960 - Withdrawal effective - Withdrawal
Completion Date
13-Nov-2019

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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«.

SIST EN 16931-1:2017
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

EN 16931-1:2017 (E) 2 Contents Page European foreword .......................................................................................................................................................5 Introduction .....................................................................................................................................................................7 1 Scope ....................................................................................................................................................................8 2 Normative references ....................................................................................................................................8 3 Terms and definitions ....................................................................................................................................9 4 The concept of a core invoice ................................................................................................................... 10 4.1 The core invoice model as a response to the challenge of interoperability ............................ 10 4.2 Contents of the core invoice model ........................................................................................................ 11 4.3 How to use and extend the core invoice model ................................................................................. 12 4.4 Compliance ...................................................................................................................................................... 13 4.4.1 General ............................................................................................................................................................. 13 4.4.2 Compliance of the core invoice usage specifications ....................................................................... 13 4.4.3 Compliance of sending or receiving party ........................................................................................... 14 4.4.4 Compliance of an invoice document instance .................................................................................... 14 5 Business processes and functionality supported by the core invoice ....................................... 14 5.1 The business parties involved and their roles and relationships ............................................... 14 5.2 Business process requirements supported ........................................................................................ 15 5.2.1 Introduction.................................................................................................................................................... 15 5.2.2 Invoicing of deliveries against purchase orders, based on a contract (P1) ............................. 17 5.2.3 Periodic invoicing of deliveries based on a contract, where no purchase order is required (P2) ............................................................................................................................................. 18 5.2.4 Invoicing the delivery against an incidental purchase order (P3) ............................................. 18 5.2.5 Pre-payment (P4) ......................................................................................................................................... 19 5.2.6 Spot payment (P5) ........................................................................................................................................ 20 5.2.7 Payment in advance of delivery, based on a purchase order (P6) .............................................. 21 5.2.8 Invoices with references to a despatch advice (P7) ......................................................................... 21 5.2.9 Invoices with references to a despatch advice and a receiving advice (P8) ........................... 22 5.2.10 Credit Note or negative invoicing (P9) .................................................................................................. 22 5.2.11 Corrective invoicing (P10) ........................................................................................................................ 23 5.2.12 Partial and final invoicing (P11) ............................................................................................................. 24 5.2.13 Self-billing (P12) ........................................................................................................................................... 24 5.3 Invoicing functionality supported .......................................................................................................... 25 5.3.1 Introduction.................................................................................................................................................... 25 5.3.2 Accounting ....................................................................................................................................................... 25 5.3.3 Invoice verification ...................................................................................................................................... 26 5.3.4 VAT reporting ................................................................................................................................................ 29 5.3.5 Auditing ............................................................................................................................................................ 30 5.3.6 Payment ........................................................................................................................................................... 31 5.3.7 Inventory ......................................................................................................................................................... 32 5.3.8 Delivery process ............................................................................................................................................ 32 5.3.9 Customs clearance ........................................................................................................................................ 32 5.3.10 Marketing ........................................................................................................................................................ 32 5.3.11 Reporting ......................................................................................................................................................... 33 5.4 The core invoice model in relation to other documents in the procurement process .............................................................................................................................................................. 33 SIST EN 16931-1:2017

EN 16931-1:2017 (E) 3 6 The semantic data model of the core elements of an electronic invoice and credit note ....................................................................................................................................................... 34 6.1 Introduction.................................................................................................................................................... 34 6.2 The core invoice model - Legend............................................................................................................. 36 6.3 The semantic model ..................................................................................................................................... 38 6.4 Business rules ................................................................................................................................................ 70 6.4.1 Integrity constraints .................................................................................................................................... 70 6.4.2 Conditions ....................................................................................................................................................... 73 6.4.3 VAT rules ......................................................................................................................................................... 75 6.5 Semantic data types ..................................................................................................................................... 89 6.5.1 Introduction.................................................................................................................................................... 89 6.5.2 Amount. Type ................................................................................................................................................. 90 6.5.3 Unit Price Amount. Type ............................................................................................................................ 90 6.5.4 Quantity. Type ................................................................................................................................................ 90 6.5.5 Percentage. Type ........................................................................................................................................... 91 6.5.6 Identifier. Type .............................................................................................................................................. 91 6.5.7 Document Reference. Type ....................................................................................................................... 91 6.5.8 Code. Type ....................................................................................................................................................... 91 6.5.9 Date. Type ........................................................................................................................................................ 92 6.5.10 Text. Type ........................................................................................................................................................ 92 6.5.11 Binary Object. Type ...................................................................................................................................... 92 6.5.12 Decimals ........................................................................................................................................................... 93 6.5.13 Rounding .......................................................................................................................................................... 94 7 Core Invoice Usage Specification............................................................................................................. 94 7.1 Introduction.................................................................................................................................................... 94 7.2 Compliance ...................................................................................................................................................... 95 7.3 What may be specified in a CIUS .............................................................................................................. 95 7.3.1 Introduction.................................................................................................................................................... 95 7.3.2 Allowed specifications in a CIUS .............................................................................................................. 96 7.4 Documentation of core invoice usage specifications ....................................................................... 97 7.5 Mapping to syntax ........................................................................................................................................ 98 7.6 Identification of core invoice usage specifications ........................................................................... 98 Annex A (informative)

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

EN 16931-1:2017 (E) 4 A.3.2 Allowances and charges .......................................................................................................................... 117 A.3.3 Factoring ....................................................................................................................................................... 121 A.3.4 Payment instructions ............................................................................................................................... 123 A.3.5 Corrections ................................................................................................................................................... 125 Annex B (informative)

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

SIST EN 16931-1:2017

EN 16931-1:2017 (E) 5 European foreword This document (EN 16931-1:2017) has been prepared by Technical Committee CEN/TC

“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

EN 16931-1:2017 (E) 6 — CEN/TR 16931-61 Electronic invoicing - Part 6: Result of the test of EN 16931-1 with respect to its practical application for an end user - Testing methodology According to the CEN-CENELEC Internal Regulations, the national standards organizations of the following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the United Kingdom.

1 In preparation. SIST EN 16931-1:2017

EN 16931-1:2017 (E) 7 Introduction The European Commission estimates that “The mass adoption of e-invoicing within the EU would lead to significant economic benefits and it is estimated that moving from paper to e-invoices will generate savings of around EUR 240 billion over a six-year period”2 . Based on this recognition “The Commission wants to see e-invoicing become the predominant method of invoicing by 2020 in Europe.” To achieve this goal, Directive 2014/55/EU [1] on electronic invoicing in public procurement aims at facilitating the use of electronic invoices by economic operators when supplying goods, works and services to the public administration. The Directive sets out the legal framework for the establishment and use of a European Standard (EN) for the semantic data model of the core elements of an electronic invoice. The semantic data model of the core elements of an electronic invoice – the core invoice model – as described in this document is based on the proposition that a quite limited, but sufficient set of information elements can be defined that supports generally applicable invoice-related functionalities. These functionalities are described in Clause 5. The core invoice model, as described in Clause 6, contains information elements that are commonly used and accepted including those that are legally required. It is expected that in most situations, business partners would use the core invoice model exclusively and the invoices they send or receive would not contain any additional structured information elements. However, in some sectors or situations where there are specific information requirements, the required information may be conveyed in the form of unstructured text. Unstructured text has the drawback in that it cannot be processed automatically and therefore requires human intervention. Alternatively, the specific information requirements can be implemented using information elements that extend the core invoice model. Any such extension needs to respect the semantic definitions in the core invoice model. Only business partners that are part of such a sector or supply chain would be expected to be able to process the extensions. In these circumstances, it should be possible to define a number of required additional information elements whilst still utilizing the core invoice model concept. In line with Directive 2014/55/EU [1] and after the publication of the reference to this document in the Official Journal of the European Union, all contracting authorities and contracting entities in the EU will be obliged to be able to receive and process an e-invoice as long as it contains all of the (applicable) core elements of an invoice defined in this European Standard (and provided that it is represented in any of the syntaxes identified in the related Technical Specification CEN/TS 16931-2 “List of syntaxes that comply with EN 16931-1” in accordance with the request referred to in paragraph 1 of article 3 of the Directive 2014/55/EU. The inclusion of any additional information which is not contained in the core model will be at the sender’s discretion and contained in unstructured text or in an extension, by agreement with the contracting entity. The inclusion of any extension in an e-invoice will be optional, and it will not form an integral part of the European Standard. See Clause 4 below for further detail on extensions. By ensuring semantic interoperability of electronic invoices, the European Standard and its ancillary European standardization deliverables will serve to remove market barriers and obstacles to trade deriving from the existence of various national rules and standards – and thus contribute to the goals set by the European Commission.

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 (E) 8 1 Scope 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. 2 Normative references The following documents, in whole or in part, are normatively referenced in this document and are indispensable for its application. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies. EN ISO 3166-1, Codes for the representation of names of countries and their subdivisions — Part 1: Country codes (ISO 3166-1) ISO 4217, Codes for the representation of currencies ISO 8601, Data elements and interchange formats — Information interchange — Representation of dates and times ISO 15000-5, Electronic Business Extensible Markup Language (ebXML) — Part 5: Core Components Specification (CCS) ISO/IEC 6523 (all parts), Information technology — Structure for the identification of organizations and organization parts SIST EN 16931-1:2017

EN 16931-1:2017 (E) 9 3 Terms and definitions For the purposes of this document, the following terms and definitions apply. NOTE Business terms that are part of the semantic model are defined in the model itself. 3.1 electronic invoice invoice that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing [SOURCE: Directive 2014/55/EU [1]] 3.2 semantic data model structured set of logically interrelated information elements 3.3 information element semantic concept that can be defined independent of any particular representation

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