CEN/TC 434/WG 1 - Definition

This document applies in case a CIUS is produced as a specification with the objective of registering it in the appropriate registry. This document also establishes requirements for the steps to be taken in the process of creating Core Invoice Usage Specifications (CIUS) as defined in EN 16931-1. Furthermore, this document provides guidance for the creation and implementation of a CIUS.
The following points are the focus:
-   steps that need to be taken in consideration to avoid unnecessary proliferation and fragmentation in the use of CIUSs;
-   guidance on the creation and implementation of CIUSs, with a quality control objective.
It should be noted that it is planned to apply the same principles and processes to extensions that are documented in a separate document.

This document:
• describes the content of electronic simplified invoices and e-receipts
• describes business processes in which simplified invoices and e-receipts are exchanged

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.