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

Status
Published
Publication Date
12-Nov-2019
Current Stage
6060 - Definitive text made available (DAV) - Publishing
Due Date
13-Nov-2019
Completion Date
13-Nov-2019

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SLOVENSKI STANDARD
SIST EN 16931-1:2017+A1:2020
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
SIST EN 16931-1:2017+A1:2020 en,fr,de
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.

---------------------- Page: 1 ----------------------
SIST EN 16931-1:2017+A1:2020

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«.
---------------------- Page: 2 ----------------------
SIST EN 16931-1:2017+A1:2020
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.
---------------------- Page: 3 ----------------------
SIST EN 16931-1:2017+A1:2020
EN 16931-1:2017+A1:2019 (E)
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

---------------------- Page: 4 ----------------------
SIST EN 16931-1:2017+A1:2020
EN 16931-1:2017+A1:2019 (E)
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

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SIST EN 16931-1:2017+A1:2020
EN 16931-1:2017+A1:2019 (E)

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

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SIST EN 16931-1:2017+A1:2020
EN 16931-1:2017+A1:2019 (E)
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
---------------------- Page: 7 ----------------------
SIST EN 16931-1:2017+A1:2020
EN 16931-1:2017+A1:2019 (E)

— 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.
---------------------- Page: 8 ----------------------
SIST EN 16931-1:2017+A1:2020
EN 16931-1:2017+A1:2019 (E)
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.
---------------------- Page: 9 ----------------------
SIST EN 16931-1:2017+A1:2020
EN 16931-1:2017+A1:2019 (E)

obstacles to trade deriving from the existence of various national rules and standards – and thus

contribute to the goals set by the European Commission.
---------------------- Page: 10 ----------------------
SIST EN 16931-1:2017+A1:2020
EN 16931-1:2017+A1:2019 (E)
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 requirem
...

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