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

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.

Elektronische Rechnungsstellung - Teil 5: Leitfaden über die Verwendung von branchen- oder länderspezifischen Erweiterungen der EN 16931-1 einschließlich einer im realen Umfeld einzusetzenden Methodik

Facturation électronique - Partie 5: Lignes directrices pour l'utilisation des extensions de secteur ou de pays conjointement avec la Norme européenne, avec une méthodologie à appliquer dans l'environnement réel

Elektronsko izdajanje računov - 5. del: Smernice za uporabo v sektorju ali državi v povezavi z EN 16931-1, metodologija za uporabo v realnem okolju

To tehnično poročilo podaja smernice o izbirni uporabi v sektorju ali državi v povezavi z evropskim standardom o semantičnem podatkovnem modelu za ključne elemente elektronskega računa, vključno z metodologijo za uporabo v realnem okolju.

General Information

• Status: Published
• Publication Date: 04-Jul-2017
• ICS: 35.240.20 - IT applications in office work
• ICS: 35.240.63 - IT applications in trade
• Technical Committee: CEN/TC 434 - Project Committee - Electronic Invoicing
• Drafting Committee: CEN/TC 434/WG 7 - Extension methodology
• Current Stage: 6060 - Definitive text made available (DAV) - Publishing
• Start Date: 05-Jul-2017
• Due Date: 18-May-2018
• Completion Date: 05-Jul-2017
• Directive: 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
• Mandate: 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
• Ref Project: SIST-TP 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

Standards Content (Sample)

SLOVENSKI STANDARD
01-oktober-2017
(OHNWURQVNRL]GDMDQMHUDþXQRYGHO6PHUQLFH]DXSRUDERYVHNWRUMXDOLGUåDYLY
SRYH]DYL](1PHWRGRORJLMD]DXSRUDERYUHDOQHPRNROMX
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
Elektronische Rechnungsstellung - Teil 5: Leitfaden über die Verwendung von branchen-
oder länderspezifischen Erweiterungen der EN 16931-1 einschließlich einer im realen
Umfeld einzusetzenden Methodik
Facturation électronique - Partie 5: Lignes directrices pour l'utilisation des extensions de
secteur ou de pays conjointement avec la Norme européenne, avec une méthodologie à
appliquer dans l'environnement réel
Ta slovenski standard je istoveten z: CEN/TR 16931-5:2017
ICS:
03.100.20 Trgovina. Komercialna Trade. Commercial function.
dejavnost. Trženje Marketing
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/TR 16931-5
TECHNICAL REPORT
RAPPORT TECHNIQUE
July 2017
TECHNISCHER BERICHT
ICS 35.240.20; 35.240.63
English Version
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
Facturation électronique - Partie 5: Lignes directrices Elektronische Rechnungsstellung - Teil 5: Leitfaden
pour l'utilisation des extensions de secteur ou de pays über die Verwendung von branchen- oder
conjointement avec la Norme européenne, avec une länderspezifischen Erweiterungen der EN 16931-1
méthodologie à appliquer dans l'environnement réel einschließlich einer im realen Umfeld einzusetzenden
Methodik
This Technical Report was approved by CEN on 14 May 2017. It has been drawn up by the Technical Committee CEN/TC 434.

CEN members are the national standards bodies of 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 United Kingdom.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Avenue Marnix 17, B-1000 Brussels
© 2017 CEN All rights of exploitation in any form and by any means reserved Ref. No. CEN/TR 16931-5:2017 E
worldwide for CEN national Members.

Contents Page
European foreword . 3
Introduction . 4
1 Scope . 6
2 Normative references . 6
3 Terms and definitions . 6
4 The challenge of interoperability . 7
4.1 Interoperability through standardization . 7
4.2 The challenge . 7
4.3 The purpose of extension specifications . 8
4.4 Who will develop extension specifications and why? . 8
5 Conformance . 9
5.1 Conforming objects . 9
5.2 Conformance of the extension specifications . 9
5.3 Conformance of sending or receiving party . 9
5.4 Conformance of an invoice instance document. 10
6 Extension specification rules . 10
6.1 Introduction to extension specification rules. 10
6.2 What may be specified in an extension specification . 10
6.3 Documentation of extension specifications . 12
6.4 Publication of specifications . 12
6.5 Mapping to syntax . 12
6.6 Relation between extension specifications . 12
6.7 Governance of extension specifications . 12
6.8 Identification of extension specification . 13
6.9 Validation . 13
7 The methodology . 14
7.1 How do parties agree on using an extension . 14
7.2 Process for defining extensions . 14
7.3 Statement of objectives . 16
7.4 Gathering of business requirements . 16
7.5 Mapping against norm . 16
7.6 Re-evaluate requirements and/or re-evaluate processes . 16
7.7 List requirements . 17
7.8 Define required changes. 17
7.9 Create specification . 17
7.10 Evaluate type of changes . 17
7.11 Publish extension specification . 18
7.12 Bind to syntax . 18
Bibliography . 19

European foreword
This document (CEN/TR 16931-5:2017) has been prepared by Technical Committee CEN/TC 434
“Electronic invoicing”, the secretariat of which is held by NEN.
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.
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
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;
— FprCEN/TR 16931-6:2017, Electronic invoicing — Part 6: Result of the test of EN 16931-1 with
respect to its practical application for an end user.
Introduction
The European Commission states 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” [1]. Based on this recognition “The
Commission wants to see e-invoicing become the predominant method of invoicing by 2020 in Europe
[1].”
As a means to achieve this goal, Directive 2014/55/EU [2] on electronic invoicing in public
procurement aims at facilitating the use of electronic invoices by economic operators when supplying
goods, works and services to public administrations (B2G), as well as the support for trading between
economic operators themselves (B2B). In particular, it sets out the legal framework for the
establishment and adoption of a European Standard (EN) for the semantic data model of the core
elements of an electronic invoice (EN 16931-1).
In line with Directive 2014/55/EU [2], and after publication of the reference to EN 16931-1 in the
Official Journal of the European Union, all contracting public authorities and contracting entities in the
EU will be obliged to receive and process an e-invoice as long as:
— it is in conformance with the semantic content as described in EN 16931-1;
— it is represented in any of the syntaxes identified in CEN/TS 16931-2, in accordance with the
request referred to in Paragraph 1 of Article 3 of Directive 2014/55/EU;
— it is in conformance with the appropriate mapping defined in the applicable subpart of
CEN/TS 16931-3 (all parts).
The semantic data model of the core elements of an electronic invoice – the core invoice model – as
described in EN 16931-1 is based on the proposition that a limited, but sufficient, set of information
elements can be defined that supports generally applicable invoice-related functionalities.
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 need to contain any additional structured information
elements. However, in some sectors or situations where there are specific additional information
requirements, the required information may be conveyed in the form of unstructured text.
Unstructured text has the drawback 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. In these circumstances, it should be possible
to define a number of required additional information elements whilst still utilizing the concepts of the
core invoice model.
In other situations, additional guidance or restrictions on the use of the information elements already
defined in the core invoice model may be required and documented in a core invoice usage specification
as outlined in EN 16931-1.
In order to comply with the provisions of Directive 2014/55/EU [2], guidelines on the optional use of
extensions to the core invoice model, including a methodology to be applied in the real environment,
are needed. This technical report provides this methodology and complies at least with the following
criteria:
— it is technologically neutral;
— it is compatible with relevant international standards on electronic invoicing;
— it has regard to the need for personal data protection in accordance with Directive 95/46/EC [3], to
a ‘data protection by design’ approach and to the principles of proportionality, data minimization
and purpose limitation;
— it is consistent with the relevant provisions of Directive 2006/112/EC [4];
— it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic
invoicing;
— it takes into account the special nee
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