CEN - Technical Bodies -
European Committee for Standardization



Reference EN 16931-1:2017
Title Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
Work Item Number 00434001
Abstract/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 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.
Reference Document
date of Availability (DAV) 2017-06-28
ICS 35.240.20 - IT applications in office work
35.240.63 - IT applications in trade
Special National Condition(s)  


Directive(s) 2014/55/EU
Mandate(s) M/528
Citation in OJEU 2014/55/EU (No)

Implementation Dates

date of Ratification (DOR) (1) 2017-04-17
date of Availability (DAV) (2) 2017-06-28
date of Announcement (DOA) (3) 2017-09-30
date of Publication (DOP) (4) 2017-12-31
date of Withdrawal (DOW) (5) 2017-12-31


Normative reference (6) EN ISO 3166-1
ISO 15000-5
ISO 4217
ISO 8601
ISO/IEC 6523 series
Sales Points

(1) Date of ratification (dor) date when the Technical Board notes the approval of an EN (and HD for CENELEC), from which time the standard may be said to be approved

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