EN-16931

European Norm 16931. The European e-invoicing standard — semantic data model of the core elements of an electronic invoice, valid for any syntax (UBL, CII, EDIFACT INVOIC).

Definition

EN 16931 is a European CEN norm published in several parts:

• EN 16931-1:2017 — Electronic invoicing — Part 1: Semantic data model of the core elements of an electronic invoice. Defines in semantic terms the mandatory and conditional elements of a European invoice (buyer/supplier identity, lines, taxes, totals, PO reference, payment means, etc.). Updates A1:2019, A2:2020.
• CEN/TS 16931-2 — List of syntaxes conformant to EN 16931 (UBL 2.1 Invoice and CreditNote, UN/CEFACT CII).
• CEN/TS 16931-3-1/-2/-3/-4 — syntax binding rules for each listed syntax.
• CEN/TS 16931-4 — business rules for each syntax.
• CEN/TR 16931-5/-6 — guidance and CIUS (Core Invoice Usage Specifications).

The model has roughly 130 business elements ("BG-XX" for groups, "BT-XX" for terminal elements), about fifty of which are mandatory.

Origin

EN 16931 was born of Directive 2014/55/EU of 16 April 2014, which requires European contracting authorities to accept an invoice conformant to a European norm. The Commission mandated CEN (M/505) in December 2014, CEN/TC 434 (Electronic Invoicing) was set up, and the norm was published in June 2017. Its reference was then published in the Official Journal of the EU on 17 October 2017, triggering the obligation to accept starting from April 2019 (central authorities) and April 2020 (sub-central authorities).

Example in context

A France-to-Belgium public-procurement invoice can be issued in PEPPOL BIS Billing 3.0 (which is a CIUS of EN 16931 in UBL syntax), transported over the PEPPOL network, and accepted by the Belgian administration. Conversely, French Factur-X 1.0.07 is a CIUS of EN 16931 in UN/CEFACT CII syntax embedded in a PDF/A-3, accepted by Chorus Pro.

Related terms

• CEN — the producing body.
• CIUS — national restriction of EN 16931.
• PEPPOL BIS Billing 3.0 — the dominant European implementation.
• INVOIC — the EDIFACT equivalent.