EN 16931-1:2017+A1:2019
(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
Diese Europäische Norm führt ein semantisches Datenmodell der Kernelemente einer elektronischen Rechnung ein. Das semantische Modell umfasst nur die wesentlichen Informationselemente, die eine elektronische Rechnung enthalten muss, um die rechtliche (einschließlich steuerrechtliche) Richtigkeit sicherzustellen und die Interoperabilität für den grenzüberschreitenden Handel, den branchenüber-greifenden Handel und den Binnenhandel zu ermöglichen. Das semantische Modell darf von Organisationen des privaten und öffentlichen Sektors bei der Rechnungsstellung für öffentliche Aufträge angewendet werden. Es darf auch bei der Rechnungsstellung zwischen Unternehmen des Privatsektors angewendet werden. Es ist nicht speziell für die Rechnungsstellung an Konsumenten ausgelegt.
Diese Europäische Norm erfüllt mindestens die folgenden Kriterien:
— sie ist technologieneutral;
— sie ist mit den einschlägigen internationalen Normen für die elektronische Rechnungsstellung vereinbar;
— die Anwendung dieser Norm sollte die Anforderungen an den Schutz von personenbezogenen Daten nach Richtlinie 95/46/EG erfüllen, unter Berücksichtigung der Grundsätze für Privatsphäre und Daten¬schutz durch Technik („data protection by design“), Zweckbegrenzung, Notwendigkeit und Verhältnis¬mäßigkeit;
— sie steht mit den einschlägigen Bestimmungen der Richtlinie 2006/112/EG [2] in Einklang;
— sie ermöglicht die Einrichtung zweckmäßiger, benutzerfreundlicher, flexibler und kosteneffizienter Systeme zur elektronischen Rechnungs¬stellung;
— sie berücksichtigt die speziellen Bedürfnisse von kleinen und mittleren Unternehmen sowie von subzentralen öffentlichen Auftraggebern und anderen Auftraggebern;
— sie eignet sich für die Verwendung bei kaufmännischen Transaktionen zwischen Unternehmen.
Facturation électronique - Partie 1 : Modèle sémantique de données des éléments essentiels d'une facture électronique
La présente Norme européenne définit un modèle sémantique de données pour les éléments essentiels d'une facture électronique. Ce modèle sémantique comporte uniquement les éléments d'information essentiels qu'une facture électronique doit contenir pour assurer le respect de la législation (y compris fiscale) et permettre l'interopérabilité du commerce transfrontalier, intersectoriel et national. Le modèle sémantique peut être utilisé par des organisations des secteurs public et privé pour la facturation des marchés publics. Il peut également être utilisé pour la facturation entre entreprises du secteur privé. Il n'a pas été spécifiquement conçu pour la facturation des consommateurs.
La présente Norme européenne remplit au moins les critères suivants :
— elle est technologiquement neutre ;
— elle est compatible avec les normes internationales applicables en matière de facturation électronique ;
— il convient que l'application de la présente norme soit conforme 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, par la minimisation des données, la limitation de l'objet du traitement, le caractère nécessaire et proportionné du traitement des données ;
— elle est compatible avec les dispositions pertinentes de la Directive 2006/112/CE [2] ;
— elle permet l'établissement de systèmes de facturation électronique pratiques, conviviaux, flexibles et efficaces en termes de coûts ;
— elle tient compte des besoins particuliers des petites et moyennes entreprises ainsi que des pouvoirs adjudicateurs sous-centraux et des entités contractantes ;
— elle peut être appliquée dans le cadre de transactions commerciales entre entreprises.
Elektronsko izdajanje računov - 1. del: Semantični podatkovni model osrednjih 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
Relations
Standards Content (Sample)
SLOVENSKI STANDARD
01-februar-2020
Elektronsko izdajanje računov - 1. del: Semantični podatkovni model osrednjih
elementov za elektronski račun
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic
invoice
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
Ta slovenski standard je istoveten z: EN 16931-1:2017+A1:2019
ICS:
03.100.20 Trgovina. Komercialna Trade. Commercial function.
dejavnost. Trženje Marketing
35.240.63 Uporabniške rešitve IT v IT applications in trade
trgovini
Dostop do te publikacije je omogočila Evropska komisija.
Access to this publication is sponsored by the European Commission.
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.
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+A1:2020 and
SIST-TS CEN/TS 16931-2:2017«.
EN 16931-1:2017+A1
EUROPEAN STANDARD
NORME EUROPÉENNE
November 2019
EUROPÄISCHE NORM
ICS 35.240.20; 35.240.63
English Version
Electronic invoicing - Part 1: Semantic data model of the
core elements of an electronic invoice
Facturation électronique - Partie 1 : Modèle Elektronische Rechnungsstellung - Teil 1:
sémantique de données des éléments essentiels d'une Semantisches Datenmodell der Kernelemente einer
facture électronique elektronischen Rechnung
This European Standard was approved by CEN on 17 April 2017 and includes Amendment 1 approved by CEN on 25 September
2019.
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. Up-to-date lists and bibliographical references
concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN
member.
This European Standard exists 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.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2019 CEN All rights of exploitation in any form and by any means reserved Ref. No. EN 16931-1:2017+A1:2019 E
worldwide for CEN national Members.
Contents Page
European foreword .5
Introduction .7
1 Scope .9
2 Normative references .9
3 Terms and definitions . 10
4 The concept of a core invoice . 11
4.1 The core invoice model as a response to the challenge of interoperability . 11
4.2 Contents of the core invoice model . 12
4.3 How to use and extend the core invoice model . 13
4.4 Compliance . 14
4.4.1 General . 14
4.4.2 Compliance of the core invoice usage specifications . 14
4.4.3 Compliance of sending or receiving party . 15
4.4.4 Compliance of an invoice document instance . 15
5 Business processes and functionality supported by the core invoice . 15
5.1 The business parties involved and their roles and relationships . 15
5.2 Business process requirements supported . 17
5.2.1 Introduction. 17
5.2.2 Invoicing of deliveries against purchase orders, based on a contract (P1) . 18
5.2.3 Periodic invoicing of deliveries based on a contract, where no purchase order
is required (P2) . 19
5.2.4 Invoicing the delivery against an incidental purchase order (P3) . 20
5.2.5 Pre-payment (P4) . 20
5.2.6 Spot payment (P5) . 21
5.2.7 Payment in advance of delivery, based on a purchase order (P6) . 22
5.2.8 Invoices with references to a despatch advice (P7) . 22
5.2.9 Invoices with references to a despatch advice and a receiving advice (P8) . 23
5.2.10 Credit Note or negative invoicing (P9) . 23
5.2.11 Corrective invoicing (P10) . 24
5.2.12 Partial and final invoicing (P11) . 25
5.2.13 Self-billing (P12) . 26
5.3 Invoicing functionality supported . 26
5.3.1 Introduction. 26
5.3.2 Accounting . 27
5.3.3 Invoice verification . 27
5.3.4 VAT reporting . 30
5.3.5 Auditing . 31
5.3.6 Payment . 32
5.3.7 Inventory . 34
5.3.8 Delivery process . 34
5.3.9 Customs clearance . 34
5.3.10 Marketing . 34
5.3.11 Reporting . 34
5.4 The core invoice model in relation to other documents in the procurement
process . 35
6 The semantic data model of the core elements of an electronic invoice and
credit note . 35
6.1 Introduction. 35
6.2 The core invoice model - Legend. 38
6.3 The semantic model . 40
6.4 Business rules . 74
6.4.1 Integrity constraints . 74
6.4.2 Conditions . 77
6.4.3 VAT rules . 79
6.5 Semantic data types . 93
6.5.1 Introduction. 93
6.5.2 Amount. Type . 94
6.5.3 Unit Price Amount. Type . 94
6.5.4 Quantity. Type . 94
6.5.5 Percentage. Type . 95
6.5.6 Identifier. Type . 95
6.5.7 Document Reference. Type . 95
6.5.8 Code. Type . 95
6.5.9 Date. Type . 96
6.5.10 Text. Type . 96
6.5.11 Binary Object. Type . 96
6.5.12 Decimals . 97
6.5.13 Rounding . 98
7 Core Invoice Usage Specification. 98
7.1 Introduction. 98
7.2 Compliance . 99
7.3 What may be specified in a CIUS . 99
7.3.1 Introduction. 99
7.3.2 Allowed specifications in a CIUS . 100
7.4 Documentation of core invoice usage specifications . 101
7.5 Mapping to syntax . 102
7.6 Identification of core invoice usage specifications . 102
Annex A (informative) Examples . 103
A.1 Calculation examples . 103
A.1.1 Introduction. 103
A.1.2 Example 1 (Different Invoiced item VAT rates) . 103
A.1.3 Example 2 (Item price base quantity) . 105
A.1.4 Example 3 (Invoiced quantity unit of measure) . 107
A.1.5 Example 4 (Discounts, allowances and charges) . 108
A.1.6 Example 5 (Negative Invoice line) . 111
A.1.7 Example 6 (Prepayment and negative Amount due for payment) . 113
A.1.8 Example 7 (Standard VAT including VAT exempted lines) . 114
A.1.9 Example 8 (Reverse Charge, Intra EU supply and Export Invoices) . 116
A.2 Number of decimals and rounding . 117
A.3 Use cases . 118
A.3.1 Taxes other than VAT . 118
A.3.2 Allowances and charges . 121
A.3.3 Factoring . 125
A.3.4 Payment instructions . 127
A.3.5 Corrections . 129
Annex B (informative) Assessment of the compliance of the European Standard with
the requirements of the Standardization Request of the European
Commission. 131
B.1 Introduction. 131
B.2 Sections of the invoice . 131
B.3 How requirements in the Standardization Request are met in EN 16931-1 . 132
B.3.1 EU Projects . 132
B.3.2 Specific business requirements . 134
B.3.3 ESO (European Standardization Organization- CEN) requirements . 142
B.4 Guide to indicators for relevance and risk as used in the above tables . 144
B.4.1 Relevance rating . 144
B.4.2 Risk rating . 144
Annex C (informative) How the semantic model meets legal requirements from
relevant directives . 145
Annex D (informative) BPMN symbols . 150
Bibliography . 153
European foreword
This document (EN 16931-1:2017+A1:2019) 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 May 2019, and conflicting national
standards shall be withdrawn at the latest by May 2019.
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 includes Corrigendum 1 issued by CEN on 2019-11-13 and Amendment 1,
approved by CEN on 2019-9-25.
This document supersedes !EN 16931-1:2017".
The start and finish of text introduced or altered by amendment is indicated in the text by tags
!".
The start and finish of text introduced or altered by corrigendum is indicated in the text by tags
˜™.
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.
!Attention is drawn to the existence of deviations from the content of the EN due to national
regulation. See annex E for all relevant information concerning them."
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
— CEN/TR 16931-6 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 organisations of the
following countries are bound to implement this European Standard: 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 the United Kingdom.
In preparation.
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” . 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
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF.
obstacles to trade deriving from the existence of various national rules and standards – and thus
contribute to the goals set by the European Commission.
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
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 in a syntax
3.4
structured information element
information element that can be processed automatically
3.5
syntax
machine-readable language or dialect used to represent the information elements contained in
an electronic document (e.g. an electronic invoice)
3.6
business term
label assigned to a given information element which is used as a primary reference
3.7
core invoice model
semantic data model of the core elements of an electronic invoice
3.8
core elements of an electronic invoice
set of essential information elements that an electronic invoice may contain in order to enable
cross-border interoperability, including the necessary information to ensure legal compliance
3.9
identifier
character string used to establish the identity of, and distinguish uniquely, one instance of an
object within an identification scheme from all other objects within the same scheme
Note 1 to entry: An identifier may be a word, number, letter, symbol, or any combination of those,
depending on the identification scheme used.
3.10
identification scheme
collection of identifiers applicable for a given type of object governed under a common set of
rules
3.11
compliant
some or all features of the core invoice model are used and all rules of the core invoice model are
respected
Note 1 to entry: Based on TOGAF definition of a compliant specification [18].
3.12
conformant
all rules of the core invoice model are respected and some additional features not defined in the
core invoice model are also used
Note 1 to entry: Based on TOGAF definition of a conformant specification [18].
4 The concept of a core invoice
4.1 The core invoice model as a response to the challenge of interoperability
The establishment of interoperability of business information systems with respect to the
exchange of electronic documents such as invoices is viewed by many as a major challenge for
the following reasons:
a) the overall business environment is very diverse and consequently so is the information
that needs to be exchanged between business partners;
b) documents such as invoices consist of many information elements; attempting to define and
standardize all occurring information elements would generate a very large and complex
information model that no single organization could implement entirely;
c) even if a complete implementation of such a large model were possible, its implementation
across the business environment would be very challenging and costly;
d) as experience shows, business partners in various industry sectors will agree on subsets of
the model that are supported by their business information systems. Such variety would
work against the principles of using common standards, jeopardize interoperability and
result in expensive implementation projects.
This document is based on a different approach. In contrast to collecting and meeting the
requirements of all businesses, a semantic model is defined that 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 domestic trade. The
semantic model may be used by public and private sector organizations for public procurement
invoicing. It may also be used for invoicing between private sector enterprises.
The result of this approach is a semantic model of core information elements for an electronic
invoice, i.e. a core invoice model. The following guiding principles form the basis of the core
invoice model:
1) it should be easier to prepare and send, as well as to receive and process electronic invoices
when compared to paper invoices;
2) the use of standardized information elements should make electronic invoice processing
more efficient than processing paper invoices;
3) compliance with the core invoice model should mean that business partners should be able
to interpret and understand the content of an electronic invoice at the semantic level
without prior consultation or bilateral agreements;
4) invoices should be composed of structured information elements to enable efficient and
automatic processing;
5) invoice processing software should be able to present all information elements in the core
invoice model, and automatically process all structured data;
6) the use of structured data should result in optimized business processes;
7) the core invoice model makes no assumption about the method by which an invoice is
created, delivered and processed. It may be exchanged directly between business partners
or exchanged using an intermediary service provider;
8) the core invoice model makes no assumption about the syntax or transmission technology
used. Senders and receivers of e-invoices shall ensure the authenticity and integrity of the
invoice according to relevant regulations. Mapping to several syntaxes is provided in
CEN/TS 16931-3 from subpart 2 onward.
4.2 Contents of the core invoice model
The core invoice model is based on the proposition that a quite limited, but nevertheless consists
of a sufficient set of information elements which can be defined and support generally applicable
invoice-related functionalities. These functionalities include invoice issuance and delivery,
invoice validation, accounting, VAT reporting, payment and auditing. The core invoice model
contains information elements that are commonly used and accepted, including those that are
legally required.
If all organisations in Europe were to implement the core invoice model in their business
information systems using the specified information elements, then sending, receiving and
processing invoices electronically, without human intervention, would be possible. There would
be no need for onerous pre-negotiated bilateral agreements between organizations on the actual
semantic content of the invoice and its exchange. The only assumption is the existence of a
normal business contract or trading agreement. The core invoice model supports a set of invoice
functions, as specified in Clause 5 below.
The set of information elements that are contained in the core invoice model is commonly
considered to consist of two parts: a legal part and a common part.
The legal part of the core invoice model supports the observance of both tax and commercial
legal and regulatory requirements pertaining to electronic invoicing commonly in force
throughout the EU.
The common part contains commonly used and accepted information elements that are not
sector or country specific.
A specific information element may be correctly allocated to one or both parts. Therefore
categorizing elements with respect to these parts in the semantic model is not considered to be
meaningful.
To fulfil the requirements above, judgment has had to be made on the selection of the
information elements to be included in the core invoice model. First, for the legal part
requirements, the selection has been made regarding the information elements required on a
mandatory basis by EU VAT Directives and individual state law, whether local VAT regulations,
or any other local legal provision (regulatory, contractual company law, laws on business
documents, etc.). In some cases, those information elements that are exclusively confined to a
single or very small number of countries and therefore fall outside the doctrine of ‘commonly in
force throughout the EU’ have not been included in the core invoice model. Secondly, the
elements selected to satisfy the requirements of the common part form a justifiable selection of
requirements required in commercial practice.
An important criterion when to include an information element in the core invoice model that is
above and beyond one that is legally required is whether it can be assumed that the buyer’s
information system can process (or otherwise handle) such an element. If the business
information systems of most buyers are incapable of processing such an information element,
that element should not be part of the core invoice model. If such an element is nevertheless
required in a specific context, it should be contained within an extension to the core invoice
model, either specific to a sector or country. The methodology to create extensions is described
in CEN/TR 1693-5. When experience shows that an extension is frequently used, then such an
extension could be added as information elements to the core invoice model in a later version
rather than continuing to be handled in an extension.
4.3 How to use and extend the core invoice model
As stated in the previous subclause, the core invoice model is intended to be used for all
generally applicable invoicing processes. In most situations, business partners would use the
core invoice model exclusively and the invoices they send or receive would contain only
structured information elements defined in the model. Where a dedicated field exists for a
business term or piece of data, this field shall be used for the information content instead of
using a textual field.
There are however circumstances where the trading partners may wish to: Either 1. restrict the
information elements to be used in an e-invoice or 2. to provide additional information elements.
The first requirement is satisfied using a Core Invoice Usage Specification (CIUS). The second
requirement is satisfied using an extension specified in an Extension Specification.
In many trading situations, it may be appropriate to restrict the use of conditional information
elements present in the core invoice model in some way to support automated processing. The
use of a CIUS to specify these requirements is described in Clause 7 below. The CIUS is a
specification that provides a seller with detailed guidance, explanations and examples, relating
to the actual implementation and use of the information elements in the core invoice model in a
specific trading situation.
Typically, a CIUS will be created by a contracting entity (buyer) in relation to its own supply
chain or by a group of contracting entities wishing to achieve consistency in the way that the
information elements in the core invoice model are to be used by sellers trading with an
identified sector or community of buyers. The requirements set out in such a CIUS will be
communicated to sellers or placed on a website, and may be included in the contractual
documentation between the parties. Alternatively, a CIUS may be created by a group of sellers
and agreed in turn by their buyer or buyers in the context of a specific industry or supply chain.
A CIUS is a set of usage guidelines or restrictions made to the core invoice model that will still
produce an invoice instance that is fully compliant with the core invoice model set out in this
document. That means that a receiver of an invoice document instance that has been created in
compliance with a CIUS is still able to receive and process it in accordance with the rules defined
for the core invoice model.
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 in that it cannot be processed automatically and therefore requires human
intervention.
Alternatively, the specific information requirements can be implemented using an extension
containing information elements that extend the core invoice model (See CEN/TR 16931-5 for
the methodology applicable to the use of extensions). Any such extension shall not infringe or
contradict 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 is possible to carefully define the required additional information
elements, whilst still utilizing the core invoice model concept.
Some extensions are not specific to a single supply chain or industry sector, but may be specific
to functions or business processes required by more than one sector. E.g. the vendor managed
inventory (VMI) process has been implemented by, for example, the automotive, steel a
...
Questions, Comments and Discussion
Ask us and Technical Secretary will try to provide an answer. You can facilitate discussion about the standard in here.
Loading comments...