DIN EN 16931-1:2017-12

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. This document (EN 16931) has been prepared by Technical Committee CEN/TC 434 "Electronic Invoicing" (secretariat: NEN, Netherlands), with the active participation of German experts. The responsible German committee involved in its preparation is DIN Standards Committee Information Technology and selected IT Applications (NIA), Working Committee NA 043-03-03 AA "Elektronisches Geschäftswesen" ("Electronic Business"). The work of CEN/TC 434 was based on the standardization mandate M/528 "Standardisation request to the European standardisation organisations as regards a European standard on electronic invoicing and a set of ancillary standardisation deliverables pursuant to Regulation (EU) No 1025/2012 of the European Parliament and of the Council" given to CEN by the European Commission, which has been established for electronic invoicing for public procurement to implement the corresponding Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014.