CEN/TS 16931-3-2:2017
(Main)Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
This CEN Technical Specification (TS) contains the mapping between the semantic data model of an electronic invoice (EN 16931-1) and the following syntax: UBL 2.1. For each element in the semantic model (including sub-elements or supplementary componentts sucha as Code List identifiers) it is defined which element in the syntax is to be used to contain its information contents. Any mismatches between semantics, format, cardinality or structure are indicated. Any rules to be followed when using the specific syntax are stated informally in this TS. Together with this TS a set of validation artefacts is published, including formalisation of the rules.
Elektronische Rechnungsstellung - Teil 3-2: Umsetzung in die Syntax ISO/IEC 19845 (UBL 2.1) Rechnung und Gutschrift
Facturation électronique - Partie 3-2 : Correspondance syntaxique pour les factures et les avoirs utilisant l'ISO/IEC 19845 (UBL 2.1)
Elektronsko izdajanje računov - 3-2. del: Sintaksa povezav za račun in dobropis v skladu z ISO/IEC 19845 (LBM 2.1)
Ta tehnična specifikacija CEN (TS) vsebuje preslikavo med semantičnim podatkovnim modelom elektronskega računa (EN 16931-1) in naslednjo sintakso: UBL 2.1. Za vsak element semantičnega modela (vključno s podelementi ali dodatnimi komponentami, kot so oznake elementov kodnega seznama) je opredeljen element sintakse, ki vsebuje informacije določenega elementa semantičnega modela. Kakršnakoli neskladja med semantiko, formatom, kardinalnostjo ali strukturo so navedena. Vsa pravila, ki jih je treba upoštevati pri uporabi posamezne sintakse, so neformalno navedena v tej tehnični specifikaciji. Skupaj s to tehnično specifikacijo je objavljen sklop artefaktov za potrjevanje, vključno s formalizacijo pravil.
General Information
Relations
Standards Content (Sample)
SLOVENSKI STANDARD
01-januar-2018
Elektronsko izdajanje računov - 3-2. del: Sintaksa povezav za račun in dobropis v
skladu z ISO/IEC 19845 (LBM 2.1)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and
credit note
Elektronische Rechnungsstellung - Teil 3-2: Umsetzung in die Syntax ISO/IEC 19845
(UBL 2.1) Rechnung und Gutschriftsanzeige
Facturation électronique - Partie 3-2 : Correspondance syntaxique pour les factures et
les avoirs utilisant l'ISO/IEC 19845 (UBL 2.1)
Ta slovenski standard je istoveten z: CEN/TS 16931-3-2:2017
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/TS 16931-3-2
TECHNICAL SPECIFICATION
SPÉCIFICATION TECHNIQUE
October 2017
TECHNISCHE SPEZIFIKATION
ICS 35.240.20; 35.240.63
English Version
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC
19845 (UBL 2.1) invoice and credit note
Facturation électronique - Partie 3-2 : Correspondance Elektronische Rechnungsstellung - Teil 3-2: Umsetzung
syntaxique pour les factures et les avoirs utilisant in die Syntax ISO/IEC 19845 (UBL 2.1) Rechnung und
l'ISO/IEC 19845 (UBL 2.1) Gutschriftsanzeige
This Technical Specification (CEN/TS) was approved by CEN on 30 July 2017 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, 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/TS 16931-3-2:2017 E
worldwide for CEN national Members.
Contents Page
European foreword . 3
Introduction . 4
1 Scope . 5
2 Normative references . 5
3 Terms and definitions . 5
4 Syntax binding to UBL 2.1 . 6
4.1 Introduction . 6
4.2 Data types . 6
4.3 Mapping the Invoice model . 9
4.4 Mapping the Credit Note model . 76
4.5 Validation artefacts . 137
5 Mismatches . 137
5.1 Semantic level . 137
5.2 Structural level . 137
5.3 Cardinality level . 137
5.4 Syntactical level . 138
Annex A (informative) Examples . 139
A.1 Introduction . 139
A.2 Invoice with multiple line items . 139
A.3 IT equipment . 158
A.4 Subscription . 177
A.5 Domestic payment . 182
A.6 Maximum content . 189
A.7 Minimum content . 203
A.8 Taxes . 209
A.9 Electricity . 215
A.10 Licenses. 235
Bibliography . 240
European foreword
This document (CEN/TS 16931-3-2:2017) 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, and supports essential requirements of EU Directive 2014/55/EU.
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, including a methodology to be applied in the real
environment
— CEN/TR 16931-6:2017, Electronic invoicing - Part 6: Result of the test of the European standard
with respect to its practical application for an end user - Testing methodology
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, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.
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
. Based on this recognition “The Commission
savings of around EUR 240 billion over a six-year period”
wants to see e-invoicing become the predominant method of invoicing by 2020 in Europe.”
As a means 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 (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 [1], and after publication of the reference to EN 16931-1 in the
Oficial 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 the Directive 2014/55/EU;
— it is in conformance with the appropriate mapping defined in the applicable subpart of
CEN/TS 16931-3.
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.
This CEN Technical Specification CEN/TS 16931-3-2 defines the binding of the core elements of the
invoice to ISO/IEC 19845 (UBL 2.1). Other subparts of this CEN Technical Specifications define the
binding method (CEN/TS 16931-3-1) and map the core invoice model to other syntaxes such as
UN/CEFACT XML (CEN/TS 16931-3-3) and ISO/IEC 9735 (UN/EDIFACT) (CEN/TS 16931-3-4).
By ensuring 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 different national rules and standards – and thus contribute to the goals set by the
European Commission.
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF.
1 Scope
This CEN Technical Specification (TS) specifies the mapping between the semantic model of an
electronic invoice, included in EN 16931-1 and the UBL 2.1 syntax (ISO/IEC 19845). For each element in
the semantic model (including sub-elements or supplementary components such as Identification
scheme identifiers) it is defined which element in the syntax is to be used to contain its information
contents. Any mismatches between semantics, format, cardinality or structure are indicated.
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 16931-1, Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic
invoice
ISO/IEC 19845, Information technology — Universal business language version 2.1 (UBL v2.1)
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
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 [i.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 in a syntax
3.4
syntax
machine-readable language or dialect used to represent the information elements contained in an
electronic
...
SLOVENSKI STANDARD
01-januar-2018
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VNODGX],62,(& /%0
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and
credit note
Elektronische Rechnungsstellung - Teil 3-2: Umsetzung in die Syntax ISO/IEC 19845
(UBL 2.1) Rechnung und Gutschriftsanzeige
Facturation électronique - Partie 3-2 : Correspondance syntaxique pour les factures et
les avoirs utilisant l'ISO/IEC 19845 (UBL 2.1)
Ta slovenski standard je istoveten z: CEN/TS 16931-3-2:2017
ICS:
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 16931-3-2
TECHNICAL SPECIFICATION
SPÉCIFICATION TECHNIQUE
October 2017
TECHNISCHE SPEZIFIKATION
ICS 35.240.20; 35.240.63
English Version
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC
19845 (UBL 2.1) invoice and credit note
Facturation électronique - Partie 3-2 : Correspondance Elektronische Rechnungsstellung - Teil 3-2: Umsetzung
syntaxique pour les factures et les avoirs utilisant in die Syntax ISO/IEC 19845 (UBL 2.1) Rechnung und
l'ISO/IEC 19845 (UBL 2.1) Gutschriftsanzeige
This Technical Specification (CEN/TS) was approved by CEN on 30 July 2017 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, 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/TS 16931-3-2:2017 E
worldwide for CEN national Members.
Contents Page
European foreword . 3
Introduction . 4
1 Scope . 5
2 Normative references . 5
3 Terms and definitions . 5
4 Syntax binding to UBL 2.1 . 6
4.1 Introduction . 6
4.2 Data types . 6
4.3 Mapping the Invoice model . 9
4.4 Mapping the Credit Note model . 76
4.5 Validation artefacts . 137
5 Mismatches . 137
5.1 Semantic level . 137
5.2 Structural level . 137
5.3 Cardinality level . 137
5.4 Syntactical level . 138
Annex A (informative) Examples . 139
A.1 Introduction . 139
A.2 Invoice with multiple line items . 139
A.3 IT equipment . 158
A.4 Subscription . 177
A.5 Domestic payment . 182
A.6 Maximum content . 189
A.7 Minimum content . 203
A.8 Taxes . 209
A.9 Electricity . 215
A.10 Licenses. 235
Bibliography . 240
European foreword
This document (CEN/TS 16931-3-2:2017) 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, and supports essential requirements of EU Directive 2014/55/EU.
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, including a methodology to be applied in the real
environment
— CEN/TR 16931-6:2017, Electronic invoicing - Part 6: Result of the test of the European standard
with respect to its practical application for an end user - Testing methodology
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, Former Yugoslav Republic of Macedonia,
France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,
Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland,
Turkey and the United Kingdom.
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
. Based on this recognition “The Commission
savings of around EUR 240 billion over a six-year period”
wants to see e-invoicing become the predominant method of invoicing by 2020 in Europe.”
As a means 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 (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 [1], and after publication of the reference to EN 16931-1 in the
Oficial 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 the Directive 2014/55/EU;
— it is in conformance with the appropriate mapping defined in the applicable subpart of
CEN/TS 16931-3.
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.
This CEN Technical Specification CEN/TS 16931-3-2 defines the binding of the core elements of the
invoice to ISO/IEC 19845 (UBL 2.1). Other subparts of this CEN Technical Specifications define the
binding method (CEN/TS 16931-3-1) and map the core invoice model to other syntaxes such as
UN/CEFACT XML (CEN/TS 16931-3-3) and ISO/IEC 9735 (UN/EDIFACT) (CEN/TS 16931-3-4).
By ensuring 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 different national rules and standards – and thus contribute to the goals set by the
European Commission.
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF.
1 Scope
This CEN Technical Specification (TS) specifies the mapping between the semantic model of an
electronic invoice, included in EN 16931-1 and the UBL 2.1 syntax (ISO/IEC 19845). For each element in
the semantic model (including sub-elements or supplementary components such as Identification
scheme identifiers) it is defined which element in the syntax is to be used to contain its information
contents. Any mismatches between semantics, format, cardinality or structure are indicated.
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 16931-1, Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic
invoice
ISO/IEC 19845, Information technology — Universal business language version 2.1 (UBL v2.1)
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
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 [i.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 in a syntax
3.4
syntax
machine-readable language or dialect used to represent the information elements contained in an
electronic document (e.g. an electronic invoice)
3.5
business term
label assigned to a
...
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