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ILNAS-EN 16931-1:2017+A1:2019 Edition 11/2019
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice
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Abstract

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.

Status

Standard - Active

Origin

Technical Committee :
CEN/TC 434 : Electronic Invoicing

Implementation

start of the vote on the project      date of ratification (dor)    25/09/2019
end of the vote on the project      date of anouncement (doa)    29/02/2020
start of the vote on the final project      date of publication (dop)    31/05/2020
end of the vote on the final project      date of withdrawal (dow)    31/05/2020


Publication Official Journal
of the Grand-Duchy of Luxembourg
17/12/2019
Reference Mémorial A N° 854

Relations

Evolutions
EN 16931-1:2017+A1:2019/prA2
ILNAS-EN 16931-1:2017+A1:2019/AC:2020

Relations to older standards
ILNAS-EN 16931-1:2017

International Classification for Standards (ICS codes) :

35.240.20 : IT applications in office work
35.240.63

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