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.
...
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