SIST EN 16931-1:2017+A1:2020

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.

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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«.

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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.

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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
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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
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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
1
— 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.

1
In preparation.
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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-
2
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

2
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:0712:FIN:en:PDF.
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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.
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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
...