kSIST-TP FprCEN/TR 16931-9:2024
(Main)Electronic invoicing - Part 9: VAT reporting and gap analysis with current e-invoicing standardization deliverables
Electronic invoicing - Part 9: VAT reporting and gap analysis with current e-invoicing standardization deliverables
The European Commission will in its project "VAT in the digital age" mandate that VAT reporting on intra-EU transactions is performed in near real time and based on EN 16931. This document defines the impact of this legislation on the various deliverables of CEN/TC434, with a focus on the subset to be sent to tax authorities and how EN 16931 1 will need to be changed.
NOTE 1 The ViDA proposal only applies to EU member states.
This document does not define the subset of the electronic invoice to be sent to the authorities.
NOTE 2 The definition of that subset is a task of the European Commission. As the subset message is not an invoice, but a VAT report, it is not regarded as a Core Invoice Usage Specification (CIUS). The subset therefore needs not to obey the rules for developing a CIUS. For examples, not all mandatory elements in the invoice need to be part of the subset.
Elektronische Rechnungsstellung - Mehrwertsteuer-Berichterstattung und Lückenanalyse bei der derzeitigen Standardisierung der elektronischen Rechnungsstellung
Elektronsko izdajanje računov - 9. del: Poročanje o DDV in analiza vrzeli s trenutnimi rezultati standardizacije e-računov
General Information
Standards Content (Sample)
SLOVENSKI STANDARD
01-oktober-2024
Elektronsko izdajanje računov - 9. del: Poročanje o DDV in analiza vrzeli s
trenutnimi rezultati standardizacije e-računov
Electronic invoicing - Part 9: VAT reporting and gap analysis with current e-invoicing
standardization deliverables
Elektronische Rechnungsstellung - Mehrwertsteuer-Berichterstattung und
Lückenanalyse bei der derzeitigen Standardisierung der elektronischen
Rechnungsstellung
Ta slovenski standard je istoveten z: FprCEN/TR 16931-9
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.
FINAL DRAFT
TECHNICAL REPORT
RAPPORT TECHNIQUE
TECHNISCHER REPORT
July 2024
ICS 35.240.20; 35.240.63
English Version
Electronic invoicing - Part 9: VAT reporting and gap
analysis with current e-invoicing standardization
deliverables
Elektronische Rechnungsstellung - Mehrwertsteuer-
Berichterstattung und Lückenanalyse bei der
derzeitigen Standardisierung der elektronischen
Rechnungsstellung
This draft Technical Report is submitted to CEN members for Vote. It has been drawn up by the Technical Committee CEN/TC
434.
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, Türkiye and
United Kingdom.
Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which they are
aware and to provide supporting documentation.
Warning : This document is not a Technical Report. It is distributed for review and comments. It is subject to change without
notice and shall not be referred to as a Technical Report.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION
EUROPÄISCHES KOMITEE FÜR NORMUNG
CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2024 CEN All rights of exploitation in any form and by any means reserved Ref. No. FprCEN/TR 16931-9:2024 E
worldwide for CEN national Members.
Contents Page
European foreword . 3
Introduction . 4
1 Scope . 6
2 Normative references . 6
3 Terms and definitions . 6
4 Reporting workflow . 8
4.1 Present intra-EU workflow . 8
4.2 Future intra-EU workflow . 9
4.3 Present domestic workflow . 10
4.4 Future domestic workflow . 10
4.5 Export and import . 12
4.6 Invoice correction . 14
4.7 Multiple payments . 15
5 E-invoicing and reporting obligations . 15
5.1 Scope of the Digital Reporting Requirement – Type of transactions . 15
5.2 VAT groups . 18
5.3 Goods and services . 18
5.4 Triangular transactions . 18
5.5 Passenger transport services . 18
5.6 Platform services . 18
5.7 Margin Schemes . 19
5.8 Fiscal representation . 20
5.9 Currency . 20
6 Situation in various countries . 20
6.1 Introduction . 20
6.2 Clearance system . 21
6.3 Realtime reporting . 21
6.4 SAF-T . 21
6.5 VAT Listing . 21
6.6 Forthcoming reporting requirement . 22
6.7 EEA countries . 22
6.8 Countries without the above . 23
7 Objectives of ViDA reporting . 23
8 Needed reporting information . 23
9 Specific questions and answers . 27
10 Missing information in EN 16931-1 . 27
11 How to fill the gap . 28
12 Legislative considerations . 28
Annex A (informative) Correspondence between CEN/TC434 and DG Taxud . 30
Bibliography . 33
European foreword
This document (FprCEN/TR 16931-9:2024) has been prepared by Technical Committee CEN/TC 434
“Electronic invoicing”, the secretariat of which is held by NEN.
This document is currently submitted to the Vote on TR.
This document has been prepared under a standardization request addressed to CEN by the European
Commission.
This document is part of a set of documents, consisting of:
— EN 16931-1:2017+A1:2019 , Electronic invoicing — Part 1: Semantic data model of the core
elements of an electronic invoice; https://www.nen.nl/nen-en-16931-1-2017-a1-2019-en-265627;
— CEN/TS 16931-2:2017, Electronic invoicing — Part 2: List of syntaxes that comply with EN 16931-1;
;
https://www.nen.nl/nvn-cen-ts-16931-2-2017-en-235733
— CEN/TS 16931-3-1:2017, Electronic invoicing — Part 3-1: Methodology for syntax bindings of the
core elements of an electronic invoice;
— FprCEN/ TS 16931-3-2:2017, Electronic invoicing — Part 3-2: Syntax binding for ISO/IEC 19845
(UBL 2.1) invoice and credit note;
— FprCEN/ TS 16931-3-3:2017, Electronic invoicing — Part 3-3: Syntax binding for UN/CEFACT XML
Industry Invoice D16B;
— FprCEN/ 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.
As impacted by EN 16931-1:2017+A1:2019/AC:2020.
Introduction
In its Communication, Reaping the benefits of electronic invoicing for Europe , the European Commission
expected electronic invoicing to become the predominant method of invoicing in Europe by 2020, setting
out the necessary actions to achieve this objective, such as promoting the development of an eInvoicing
standard, monitoring and setting targets for eInvoicing adoption.
Directive 2014/55/EU on electronic invoicing in public procurement (the ‘Directive’) aimed at removing
obstacles to cross-border trade deriving from the co-existence of several legal requirements and technical
eInvoicing formats and from the lack of interoperability.
To achieve this objective, the Commission requested the relevant European standardization organization
to draft a European standard for the semantic data model of the core elements of an electronic invoice
(the ‘European standard on electronic invoicing’). In October 2017, the reference to EN 16931-1:2017,
Electronic invoicing — Part 1: Semantic data model of the core elements of an electronic invoice and to
the list of syntaxes CEN/TS 16931-2:2017, Electronic invoicing — Part 2 were published in the Official
Journal of the European Union.
The Directive requires EU member states to ensure that contracting authorities and contracting entities
could receive and process electronic invoices compliant with the European eInvoicing standard and with
the list of syntaxes published in the OJEU. Central contracting authorities had until April 2019 to comply
with the provisions of the Directive, while member states could delay the implementation until April 2020
at the latest for sub-central contracting authorities. The Directive leaves member states free to extend
the scope of the mandate and addresses legal barriers and interoperability issues, mainly at the semantic
and syntax level.
The CEN Technical Committee 434 is the standardization body responsible for the development and
maintenance of the European eInvoicing standard (EN 16931). Regulation (EU) No 1025/2012 on
European standardization establishes rules with regard to the cooperation between European
standardization organisations, national standardization bodies, member states and the Commission. It
encourages contact between European standardization organisations and private forums and consortia,
while maintaining the primacy of European standardization.
In its new mandate, DG GROW has requested the CEN/TC 434 to reflect the European Commission’s main
policy priorities in the evolution of EN 16931, especially the requirements stemming from the re-use of
EN 16931 for Digital VAT Reporting Requirements (DRR) for intra-EU transactions.
Digital reporting requirements as proposed in VAT in the Digital Age (ViDA) imply that taxable persons
use electronic invoicing using EN 16931. Though EN 16931-1 has been developed keeping both B2G and
B2B requirements in mind, the focus has been on B2G. EN 16931-1 therefore needs to be assessed against
the requirements of specific B2B environments. This can result in amendments or in the specification of
extensions.
This proposal aims at modernising the current EU VAT system and reducing the EU-27 VAT revenue loss
that in 2019 was estimated at EUR 134 billion, with missing trader intra-community (MTIC) fraud
ranging between EUR 40-60 billion. To address these issues, the Commission’s action plan for fair and
simple taxation announced a legislative proposal for 2022 on VAT in the Digital Age. In the related public
consultation, DG TAXUD clarified that the problems concern the application and control of VAT rules in
relation to cross-border sales of goods and services, and the need for a common European solution for
digital VAT reporting.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52010DC0712
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0055
https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2012:316:0012:0033:EN:PDF
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022PC0701
...
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