CEN/TS 16931-3-2:2020

SLOVENSKI STANDARD
01-september-2020
Nadomešča:
SIST-TS CEN/TS 16931-3-2:2018
SIST-TS CEN/TS 16931-3-2:2018/AC:2018
Elektronsko izdajanje računov - 3-2. del: Povezava sintakse za račun in dobropis
ISO/IEC 19845 (UBL 2.1)
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and
credit note
Elektronische Rechnungsstellung - Teil 3-2: Umsetzung in die Syntax ISO/IEC 19845
(UBL 2.1) Rechnung und Gutschriftsanzeige
Facturation électronique - Partie 3-2 : Correspondance syntaxique pour les factures et
les avoirs utilisant l'ISO/IEC 19845 (UBL 2.1)
Ta slovenski standard je istoveten z: CEN/TS 16931-3-2:2020
ICS:
03.100.20 Trgovina. Komercialna Trade. Commercial function.
dejavnost. Trženje Marketing
35.240.63 Uporabniške rešitve IT v IT applications in trade
trgovini
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

CEN/TS 16931-3-2
TECHNICAL SPECIFICATION
SPÉCIFICATION TECHNIQUE
June 2020
TECHNISCHE SPEZIFIKATION
ICS 35.240.20; 35.240.63 Supersedes CEN/TS 16931-3-2:2017
English Version
Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC
19845 (UBL 2.1) invoice and credit note
Facturation électronique - Partie 3-2 : Liaison de Elektronische Rechnungsstellung - Teil 3-2: Umsetzung
syntaxe pour ISO/IEC 19845 (UBL 2.1) Factures et les in die Syntax ISO/IEC 19845 (UBL 2.1) Rechnung und
notes de crédit Gutschrift
This Technical Specification (CEN/TS) was approved by CEN on 11 November 2019 for provisional application.

The period of validity of this CEN/TS is limited initially to three years. After two years the members of CEN will be requested to
submit their comments, particularly on the question whether the CEN/TS can be converted into a European Standard.

CEN members are required to announce the existence of this CEN/TS in the same way as for an EN and to make the CEN/TS
available promptly at national level in an appropriate form. It is permissible to keep conflicting national standards in force (in
parallel to the CEN/TS) until the final decision about the possible conversion of the CEN/TS into an EN is reached.

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
© 2020 CEN All rights of exploitation in any form and by any means reserved Ref. No. CEN/TS 16931-3-2:2020 E
worldwide for CEN national Members.

Contents Page
European foreword . 4
Introduction . 5
1 Scope . 6
2 Normative references . 6
3 Terms and definitions . 6
4 Syntax binding to UBL 2.1 . 7
4.1 Introduction . 7
4.2 Data types . 7
4.3 Mapping the Invoice model .10
4.4 Mapping the Credit Note model .74
4.5 Validation artefacts . 136
5 Mismatches . 136
5.1 Semantic level . 136
5.2 Structural level . 136
5.3 Cardinality level . 136
5.4 Syntactical level . 137
Annex A (normative) Code lists . 138
A.1 Introduction . 138
A.2 Code lists . 138
A.2.1 ISO 3166-1 — Country Codes . 138
A.2.2 ISO 4217 — Currency codes . 138
A.2.3 ISO/IEC 6523 — Identifier scheme code . 139
A.2.4 UNTDID 1001 — Document type . 140
A.2.5 UNTDID 1153 — Reference code qualifier . 141
A.2.6 VAT Identifier . 142
A.2.7 VAT Category code . 142
A.2.8 UNTDID 2005/ UNTDID 2475 — Event time code . 143
A.2.9 UNTDID 4451 — Text subject qualifier . 143
A.2.10 UNTDID 4461 — Payment means . 144
A.2.11 UNTDID 5305 — Duty or tax or fee category . 144
A.2.12 UNTDID 5189 — Allowance codes . 145
A.2.13 UNTDID 7143 — Item type identification code . 146
A.2.14 UNTDID 7161 — Charge codes . 146
A.2.15 Mime type codes — Mime codes . 146
A.2.16 CEF EAS — Electronic address scheme identifier . 147
A.2.17 CEF VATEX — VAT exemption reason code . 147
A.2.18 UN/ECE Recommendation N°20 and UN/ECE Recommendation N°21 — Unit
codes . 147
A.3 International registration authority for ISO/IEC 6523 . 148
A.4 UN/Cefact: new code request / code change request . 156
Annex B (informative) Examples . 159
B.1 Introduction . 159
B.2 Invoice with multiple line items . 159
B.3 Subscription. 200
B.4 Domestic payment . 206
B.5 Maximum content . 213
B.6 Minimum content . 228
B.7 Taxes . 233
B.8 Electricity . 240
B.9 Licenses . 260
Bibliography . 265
European foreword
This document (CEN/TS 16931-3-2:2020) has been prepared by Technical Committee CEN/TC 434
“Electronic invoicing”, the secretariat of which is held by NEN.
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 supersedes CEN/TS 16931-3-2:2017.
This document has been prepared under a mandate given to CEN by the European Commission and the
European Free Trade Association.
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 16931-3-2:2020, Electronic invoicing - Part 3 - 2: Syntax binding for ISO/IEC 19845
(UBL 2.1) invoice and credit note
— CEN/TS 16931-3-3:2020, Electronic invoicing - Part 3 - 3: Syntax binding for UN/CEFACT XML Cross
Industry Invoice D16B
— CEN/TS 16931-3-4:2020, 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, including a methodology to be applied in the real
environment
— CEN/TR 16931-6:2017, Electronic invoicing - Part 6: Result of the test of the European standard 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 announce this Technical Specification: 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.
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-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.”
As a means to achieve this goal, Directive 2014/55/EU [5] 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 (B2G), as well as the support for trading between economic
operators themselves (B2B). In particular, it sets out the legal framework for the establishment and
adoption of a European standard (EN) for the semantic data model of the core elements of an electronic
invoice (EN 16931-1).
In line with Directive 2014/55/EU [5], and after publication of the reference to EN 16931-1 in the Oficial
Journal of the European Union, all contracting public authorities and contracting entities in the EU will
be obliged to receive and process an e-invoice as long as:
— it is in conformance with the semantic content as described in EN 16931-1;
— it is represented in any of the syntaxes identified in CEN/TS 16931-2, in accordance with the request
referred to in paragraph 1 of article 3 of the Directive 2014/55/EU;
— it is in conformance with the appropriate mapping defined in the a
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