CEN/TS 16931-8:2024

Electronic invoicing - Part 8: Semantic data model of the elements of an e-receipt or a simplified electronic invoice

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.

Elektronische Rechnungsstellung - Teil 8: Semantisches Modell vereinfachter Rechnungen und elektronischer Belege

Dieses Dokument führt ein semantisches Datenmodell eines elektronischen Belegs oder einer vereinfachten elektronischen Rechnung ein. Wenn im weiteren Verlauf dieses Dokuments von einem "elektronischen Beleg" die Rede ist, schließt dies auch die "vereinfachte Rechnung" mit ein. Das semantische Modell umfasst wesentliche Informationselemente, die ein elektronischer Beleg enthalten muss, um die Einhaltung rechtlicher (einschließlich steuerrechtlicher) Vorschriften sicherzustellen und die Interoperabilität für den grenzüberschreitenden Handel, den branchenübergreifenden Handel und den Binnenhandel zu ermöglichen. Das semantische Modell kann von Organisationen des privaten und öffentlichen Sektors bei der Dokumentation mittels Ausstellung eines Belegs über den Kauf von Dienstleistungen und/oder Waren angewendet werden. Es kann auch bei der Dokumentation eines Kaufgeschäfts zwischen Unternehmen des privaten Sektors angewendet werden. Weiterhin wurde es für die Anwendung im Verbraucherkontext entwickelt.
Der Unterschied zwischen Belegdokument und Rechnungsdokument besteht grundsätzlich in der Dynamik der Anwendung. Eine Rechnung wird hauptsächlich ausgestellt, um eine Zahlung für gelieferte Waren und Dienstleistungen zu erhalten, während ein Beleg dazu dient, die Zahlung für den Kauf von Waren und Dienstleistungen zu dokumentieren. Außerdem enthalten Rechnungen immer Informationen zum Käufer, was bei Belegen nur in bestimmten Fällen erforderlich ist; meistens werden Belege ohne Angaben zum Käufer ausgestellt.
Die Tatsache, dass diese Bedingungen in den verschiedenen Ländern unterschiedlich gesetzlich geregelt sind und gehandhabt werden, wurde berücksichtigt.
Dieses Dokument erfüllt mindestens die folgenden Kriterien:
   es ist technologieneutral;
-   es ist mit den einschlägigen internationalen Normen für die elektronische Rechnungsstellung vereinbar;
-   die Anwendung dieses Dokuments soll die Anforderungen zum Schutz von personenbezogenen Daten nach Richtlinie 95/46/EG erfüllen, unter Berücksichtigung der Grundsätze für Privatsphäre und Datenschutz durch Technik ("data protection by design"), Datenbegrenzung, Zweckbegrenzung, Notwendigkeit und Verhältnismäßigkeit;
-   es steht mit den einschlägigen Bestimmungen der Richtlinie 2006/112/EG in Einklang;
-   es ermöglicht die Einrichtung von zweckmäßigen, benutzerfreundlichen, flexiblen und kosteneffizienten Registrierkassensystemen und Systemen zur elektronischen Rechnungsstellung;
-   es berücksichtigt die speziellen Bedürfnisse von kleinen und mittleren Unternehmen sowie von subzentralen öffentlichen Auftraggebern und anderen Auftraggebern;
-   es eignet sich für die Verwendung bei kaufmännischen Transaktionen zwischen Unternehmen sowie zwischen Unternehmen und Verbrauchern.

Facturation électronique - Partie 8 : Modèle sémantique de données des éléments d'un reçu électronique ou d'une facture électronique simplifiée

Le présent document établit un modèle sémantique de données d'un reçu électronique ou d'une facture électronique simplifiée. Dans la suite du présent document, le terme « reçu électronique » est également employé pour désigner une « facture simplifiée ». Ce modèle sémantique comporte les éléments d'information essentiels qu'un reçu électronique doit contenir pour assurer le respect de la législation (y compris fiscale) et permettre l'interopérabilité du commerce transfrontalier, intersectoriel et national. Ce modèle sémantique peut être utilisé par des organisations des secteurs public et privé pour documenter l'achat de services et/ou de biens en émettant un reçu. Il peut également être utilisé pour documenter un achat entre entreprises du secteur privé. En outre, il a été conçu pour l'usage du grand public.
Ce qui distingue fondamentalement le document de reçu du document de facture est la dynamique de l'utilisation. Une facture est essentiellement émise pour finaliser le paiement de biens et de services livrés, et un reçu est émis pour documenter le paiement de l'achat de biens et de services. En outre, les factures contiennent toujours des informations relatives à l'acheteur, tandis que le reçu ne les nécessite que dans certains cas et qu'il est, pour l'essentiel, émis sans identification de l'acheteur.
Selon les pays, ces conditions sont régies différemment par les lois et la pratique, et cela a été pris en compte.
Le présent document remplit au moins les critères suivants :
-   il est technologiquement neutre ;
-   il est compatible avec les normes internationales applicables en matière de facturation électronique ;
-   son application est destinée à satisfaire aux exigences de protection des données personnelles de la Directive 95/46/CE, dans le respect des principes de confidentialité et de protection des données dès la conception, de minimisation des données, de limitation des finalités, de nécessité et de proportionnalité ;
-   il est compatible avec les dispositions pertinentes de la Directive 2006/112/CE ;
-   il permet l'établissement de systèmes de facturation électronique pratiques, conviviaux, flexibles et efficaces en matière de coûts, ainsi que de systèmes de caisse ;
-   il tient compte des besoins particuliers des petites et moyennes entreprises ainsi que des pouvoirs adjudicateurs sous-centraux et des entités adjudicatrices ;
-   il peut être appliqué dans le cadre de transactions commerciales entre entreprises et entre entreprises et consommateurs.

Elektronsko izdajanje računov - 8. del: Semantični podatkovni model elementov e-potrdila ali poenostavljenega elektronskega računa

General Information

• Status: Published
• Publication Date: 29-Oct-2024
• 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 1 - Definition
• Current Stage: 6060 - Definitive text made available (DAV) - Publishing
• Start Date: 30-Oct-2024
• Completion Date: 30-Oct-2024
• 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
• Ref Project: kSIST FprEN 16931-8:2024 - Electronic invoicing - Part 8: Semantic data model of the elements of an e-receipt or a simplified electronic invoice

Standards Content (Sample)

SLOVENSKI STANDARD
oSIST prEN 16931-8:2022
01-marec-2022
Elektronsko izdajanje računov - 8. del: Semantični podatkovni model elementov e-
potrdila ali poenostavljenega elektronskega računa
Electronic invoicing - Part 8: Semantic data model of the elements of an e-receipt or a
simplified electronic invoice
Elektronische Rechnungsstellung - Teil 8: Semantisches Modell vereinfachter
Rechnungen und elektronischer Belege
Facturation électronique - Partie 8 : Modèle sémantique de données des éléments d'un
reçu électronique ou d'une facture électronique simplifiée
Ta slovenski standard je istoveten z: prEN 16931-8
ICS:
03.100.20 Trgovina. Komercialna Trade. Commercial function.
dejavnost. Trženje Marketing
35.240.63 Uporabniške rešitve IT v IT applications in trade
trgovini
oSIST prEN 16931-8:2022 en,fr,de
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

oSIST prEN 16931-8:2022
oSIST prEN 16931-8:2022
DRAFT
EUROPEAN STANDARD
prEN 16931-8
NORME EUROPÉENNE
EUROPÄISCHE NORM
January 2022
ICS 35.240.20; 35.240.63
English Version
Electronic invoicing - Part 8: Semantic data model of the
elements of an e-receipt or a simplified electronic invoice
Elektronische Rechnungsstellung - Semantisches
Modell vereinfachter Rechnungen und elektronischer
Belege
This draft European Standard is submitted to CEN members for enquiry. It has been drawn up by the Technical Committee
CEN/TC 434.
If this draft becomes a European Standard, CEN members are bound to comply with the CEN/CENELEC Internal Regulations
which stipulate the conditions for giving this European Standard the status of a national standard without any alteration.

This draft European Standard was established by CEN in three official versions (English, French, German). A version in any other
language made by translation under the responsibility of a CEN member into its own language and notified to the CEN-CENELEC
Management Centre has the same status as the official versions.

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, Turkey and
United Kingdom.
Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which they are
aware and to provide supporting documentation.

Warning : This document is not a European Standard. It is distributed for review and comments. It is subject to change without
notice and shall not be referred to as a European Standard.

EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2022 CEN All rights of exploitation in any form and by any means reserved Ref. No. prEN 16931-8:2022 E
worldwide for CEN national Members.

oSIST prEN 16931-8:2022
prEN 16931-8:2022 (E)
1 Contents Page
2 European foreword . 3
3 1 Scope . 4
4 2 Normative references . 4
5 3 Terms and definitions . 5
6 4 The concept of an e-receipt . 6
7 5 Use cases and functionality supported by the e-receipt . 8
8 6 The semantic data model of the elements of an e-receipt . 33
9 7 Restrictions and extensions . 64
10 Annex A (informative) Examples . 65
11 A.1 Calculation examples . 65
12 A.2 Number of decimals and rounding . 65
13 A.3 Use cases . 65
14 Annex B (informative) BPMN symbols . 66
15 Bibliography . 69
oSIST prEN 16931-8:2022
prEN 16931-8:2022 (E)
17 European foreword
18 This document (prEN 16931-8:2022) has been prepared by Technical Committee
19 CEN/TC “Electronic Invoicing”, the secretariat of which is held by NEN.
20 This document is currently submitted to the CEN Enquiry.
21 This document is part of a series of documents, consisting of the following parts:
22 — EN 16931-1, Electronic invoicing - Part 1: Semantic data model of the core elements of an
23 electronic invoice
24 — CEN/TS 16931-2, Electronic invoicing - Part 2: List of syntaxes that comply with EN 16931-1
25 — CEN/TS 16931-3-1, Electronic invoicing - Part 3-1: Methodology for syntax bindings of the core
26 elements of an electronic invoice
27 — CEN/TS 16931-3-2, Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1)
28 invoice and credit note
29 — CEN/TS 16931-3-3, Electronic invoicing - Part 3-3: Syntax binding for UN/CEFACT XML Cross
30 Industry Invoice D16B
31 — CEN/TS 16931-3-4, Electronic invoicing - Part 3-4: Syntax binding for UN/EDIFACT INVOIC
32 D16B
33 — CEN/TR 16931-4, Electronic invoicing - Part 4: Guidelines on interoperability of electronic
34 invoices at the transmission level
35 — CEN/TR 16931-5, Electronic invoicing - Part 5: Guidelines on the use of sector or country
36 extensions in conjunction with EN 16931-1, methodology to be applied in the real environment
37 — CEN/TR 16931-6 , Electronic invoicing - Part 6: Result of the test of EN 16931-1 with respect to
38 its practical application for an end user - Testing methodology
39 — CEN/TS 16931-7, Electronic invoicing - Part 7: Methodology for the development and use of EN
40 16931-1 compliant structured Core Invoice Usage Specifications
41 — prEN 16931-8, Electronic invoicing - Part 8: Semantic data model of the elements of an e-receipt
42 or a simplified electronic invoice (this document)
In preparation.
oSIST prEN 16931-8:2022
prEN 16931-8:2022 (E)
44 1 Scope
45 This document establishes a semantic data model of an e-receipt or a simplified electronic invoice.
46 In the remainder of this document, when "e-receipt" is mentioned, "simplified invoice" is also
47 meant. The semantic model includes essential information elements that an electronic receipt
48 needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border,
49 cross sector and domestic trade. The semantic model can be used by organizations in the private
50 and the public sector for documenting by issuing a receipt for the purchase of services and /or
51 goods. It can also be used for documenting a purchase between private sector enterprises. In
52 addition, it has been designed for the use of consumers.
53 What separates the receipt document from the invoice document is basically the dynamics of the
54 usage. An invoice is mainly issued to achieve a payment for delivered goods and services and a
55 receipt is issued to document the payment for the purchase of goods and services. In addition, the
56 invoices always contain information about the buyer, whereas the receipt only needs that in
57 certain cases and is for the most part issued without a buyer identification.
58 These conditions are regulated differently by laws and practice in different countries and this has
59 been taken into consideration.
60 This document complies at least with the following criteria:
61 — it is technologically neutral;
62 — it is compatible with relevant international standards on electronic invoicing;
63 — the application of this document is intended to comply with the requirements for the
64 protection of personal data of Directive 95/46/EC, having due regard to the principles of
65 privacy and data protection by-design, data minimization, purpose limitation, necessity and
66 proportionality;
67 — it is consistent with the relevant provisions of Directive 2006/112/EC;
68 — it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic
69 invoicing and cash register systems;
70 — it takes into account the special needs of small and medium-sized enterprises as well as of
71 sub-central contracting authorities and contracting entities;
72 — it is suitable for use in commercial transactions between enterprises and between enterprises
73 and consumers.
74 2 Normative references
75 The following documents are referred to in the text in such a way that some or all of their content
76 constitutes requirements of this document. For dated references, only the edition cited applies.
77 For undated references, the latest edition of the referenced document (including any
78 amendments) applies.
79 EN ISO 3166-1, Codes for the representation of names of countries and their subdivisions - Part 1:
80 Country code (ISO 3166-1)
81 ISO 8601-1:2019, Date and time - Representations for information interchange - Part 1: Basic rules
82 ISO 15000-5:2014, Electronic Business Extensible Markup Language (ebXML) - Part 5: Core
83 Components Specification (CCS)
oSIST prEN 16931-8:2022
prEN 16931-8:2022 (E)
84 3 Terms and definitions
85 For the purposes of this document, the following terms and definitions apply.
86 ISO and IEC maintain terminological databases for use in standardization at the following
87 addresses:
88 — IEC Electropedia: available at https://www.electropedia.org/
89 — ISO Online browsing platform: available at https://www.iso.org/obp
90 NOTE Business terms that are part of the semantic model are defined in the model itself.
91 3.1
92 electronic invoice
93 invoice that has been issued, transmitted and received in a structured electronic format which
94 allows for its automatic and electronic processing
95 [SOURCE: Directive 2014/55/EU]
96 3.2
97 electronic receipt
98 receipt that has been issued in a structured electronic format which allows for its automatic and
99 electronic processing also to be transmitted and received by the customer if customer so decides
100 3.3
101 semantic data model
102 structured set of logically interrelated information elements
103 3.4
104 information element
105 semantic concept that can be defined independent of any particular representation in a syntax
106 3.5
107 structured information element
108 information element that can be processed automatically
109 3.6
110 syntax
111 machine-readable language or dialect used to represent the information elements contained in an
112 electronic document (e.g. an electronic invoice)
113 3.7
114 business term
115 label assigned to a given information element which is used as a primary reference
116 3.8
117 receipt model
118 semantic data model of the elements of an electronic receipt
119 3.9
120 elements of an e-receipt
121 set of essential information elements that an electronic invoice may contain in order to enable
122 cross-border interoperability, including the necessary information to ensure legal compliance
oSIST prEN 16931-8:2022
prEN 16931-8:2022 (E)
123 3.10
124 identifier
125 character string used to establish the identity of, and distinguish uniquely, one instance of an
126 object within an identification scheme from all other objects within the same scheme
127 Note 1 to entry: An identifier may be a word, number, letter, symbol, or any combination of those,
128 depending on the identification scheme used.
129 3.11
130 identification scheme
131 collection of identifiers applicable for a given type of object governed under a common set of rules
132 3.12
133 POS
134 cash register, or cash register system that allows communication between different components
135 and systems
136 Note 1 to entry: A POS system is designed to facilitate user-friendly administration of sales for employees.
137 The system also helps with the management of a business.
138 3.13
139 compliant
140 some or all features of the e-receipt model are used and all rules of the e model are respected
141 Note 1 to entry: Based on TOGAF definition of a compliant specification.
142 3.14
143 conformant
144 all rules of the e-receipt model are respected and some additional features not defined in the
145 model are also used
146 Note 1 to entry: Based on TOGAF definition of a conformant specification.
147 4 The concept of an e-receipt
148 4.1 Introduction
149 In many countries retail businesses are required to use certified cash registers or point of sales
150 systems (POS) to produce receipts for each transaction, and to record and preserve the sales data
151 for audit. The purpose is to better tax compliance and set the stage for fair competition. The
152 requirements set for the content of the receipt, and the sales data to be preserved, have strong
153 seller emphasis, linking also to the seller’s obligations for bookkeeping and VAT declaration.
154 For the buyer the receipt is an instrument mainly for consumer protection, guaranteeing that the
155 purchase was legitimate and correct, but in the case the buyer is a taxable business entity the
156 receipt may also serve the buyer as verification in bookkeeping and for deduction of VAT.
157 It should be noted that the legislation on receipts in the EU member
...