FprCEN/TR 16931-9

SLOVENSKI STANDARD
01-oktober-2025
Elektronsko izdajanje računov - 9. del: Poročanje o DDV in analiza vrzeli s
trenutnimi rezultati standardizacije e-računov
Electronic invoicing - Part 9: VAT reporting and gap analysis with current e-invoicing
standardization deliverables
Elektronische Rechnungsstellung - Teil 9: Mehrwertsteuer-Berichterstattung und
Lückenanalyse bei der derzeitigen Standardisierung der elektronischen
Rechnungsstellung
Facturation électronique - Partie 9 : déclaration de la TVA et analyse des écarts avec les
livrables actuels relatifs à la normalisation de la facturation électronique
Ta slovenski standard je istoveten z: FprCEN/TR 16931-9
ICS:
03.100.20 Trgovina. Komercialna Trade. Commercial function.
dejavnost. Trženje Marketing
35.240.20 Uporabniške rešitve IT pri IT applications in office work
pisarniškem delu
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.

FINAL DRAFT
TECHNICAL REPORT
RAPPORT TECHNIQUE
TECHNISCHER REPORT
August 2025
ICS 35.240.20; 35.240.63 Will supersede CEN/TR 16931-9:2024
English Version
Electronic invoicing - Part 9: VAT reporting and gap
analysis with current e-invoicing standardization
deliverables
Facturation électronique - Partie 9 : déclaration de la Elektronische Rechnungsstellung - Teil 9:
TVA et analyse des écarts avec les livrables actuels Mehrwertsteuer-Berichterstattung und Lückenanalyse
relatifs à la normalisation de la facturation bei der derzeitigen Standardisierung der
électronique elektronischen Rechnungsstellung

This draft Technical Report is submitted to CEN members for Vote. It has been drawn up by the Technical Committee CEN/TC
434.
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, Türkiye and
United Kingdom.
Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which they are
aware and to provide supporting documentation.

Warning : This document is not a Technical Report. It is distributed for review and comments. It is subject to change without
notice and shall not be referred to as a Technical Report.

EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATION

EUROPÄISCHES KOMITEE FÜR NORMUNG

CEN-CENELEC Management Centre: Rue de la Science 23, B-1040 Brussels
© 2025 CEN All rights of exploitation in any form and by any means reserved Ref. No. FprCEN/TR 16931-9:2025 E
worldwide for CEN national Members.

Contents Page
European foreword . 3
Introduction . 4
1 Scope . 6
2 Normative references . 6
3 Terms and definitions . 6
4 Reporting workflow . 8
4.1 Present intra-EU workflow . 8
4.2 Future intra-EU workflow . 9
4.3 Present domestic workflow . 10
4.4 Future domestic workflow . 10
4.5 Export and import . 11
4.6 Invoice correction . 13
4.7 Multiple payments . 13
5 eInvoicing and reporting obligations . 14
5.1 Scope of the Digital Reporting Requirement – Type of transactions . 14
5.2 VAT groups . 17
5.3 Goods and services . 17
5.4 Triangular transactions . 17
5.5 Passenger transport services . 17
5.6 Platform services . 18
5.7 Margin schemes . 18
5.8 Fiscal representation . 18
5.9 Currency . 18
6 Situation in various countries . 19
6.1 Introduction . 19
6.2 Clearance system . 19
6.3 Real-time reporting. 20
6.4 SAF-T . 20
6.5 VAT listing . 20
6.6 Forthcoming reporting requirement . 21
6.7 EEA countries . 21
6.8 Other countries . 21
7 Objectives of ViDA reporting . 22
8 Needed reporting information . 22
9 Specific questions and answers . 26
10 Missing information in EN 16931-1 . 26
11 How to fill the gap . 26
12 Legislative considerations . 26
Annex A (informative) Correspondence between CEN/TC 434 and DG Taxud . 28
Bibliography . 31
European foreword
This document (FprCEN/TR 16931-9:2025) has been prepared by Technical Committee CEN/TC 434
“Electronic invoicing”, the secretariat of which is held by NEN.
This document is currently submitted to the Vote on TR.
This document will supersede CEN/TR 16931-9:2024.
This document is part of a set of documents, consisting of:
— EN 16931-1:2017+A1:2019, 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
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, methodology to be applied in the real environment.
Introduction
In its Communication, Reaping the benefits of electronic invoicing for Europe , the European Commission
expected electronic invoicing to become the predominant method of invoicing in Europe by 2020. The
communication set out the necessary actions to achieve this objective, such as promoting the
development of an electronic invoicing (eInvoicing) standard, monitoring and setting targets for
eInvoicing adoption.
Directive 2014/55/EU on eInvoicing in public procurement aimed at removing obstacles to cross-
border trade deriving from the co-existence of several legal requirements and technical eInvoicing
formats and from the lack of interoperability.
To achieve this objective, the Commission requested CEN to draft a European standard for the semantic
data model of the core elements of an electronic invoice (the ‘European standard on electronic invoicing’).
In October 2017, the reference to EN 16931-1:2017 and CEN/TS 16931-2:2017 were published in the
Official Journal of the European Union.
Directive 2014/55/EU requires EU member states to ensure that contracting authorities and contracting
entities could receive and process electronic invoices compliant with the European eInvoicing standard
and with the list of syntaxes published in the OJEU. Central contracting authorities had until April 2019
to comply with the provisions of the directive, while member states could delay the implementation until
April 2020 at the latest for sub-central contracting authorities. The directive leaves member states free
to extend the scope of the mandate and addresses legal barriers and interoperability issues, mainly at the
semantic and syntax level.
Technical Committee CEN/TC 434 is responsible for the development and maintenance of the European
eInvoicing standards (16931 series). Regulation (EU) No 1025/2012 on European standardization
establishes rules for the cooperation between European standardization organisations, national
standardization bodies, member states and the Commission. It encourages contact between European
standardization organisations and private forums and consortia, while maintaining the primacy of
European standardization.
In its new mandate, DG GROW has requested CEN/TC 434 to reflect the European Commission’s main
policy priorities in the evolution of EN 16931-1, especially the requirements stemming from the re-use
of EN 16931-1 for Digital VAT Reporting Requirements (DRR) for intra-EU transactions.
Digital reporting requirements as provided for in the VAT in the Digital Age (ViDA) package imply that
taxable persons use electronic invoicing using EN 16931-1. Even though EN 16931-1 has been developed
keeping both B2G (business to government) and B2B (business to business) requirements in mind, the
focus has been on B2G. Therefore, EN 16931-1 needs to be assessed against the requirements of specific
B2B environments. This can result in amendments or in the specification of extensions.
The amendment of Council Directive 2006/112/EC aims at modernising the current EU VAT system and
reducing the EU-27 VAT revenue loss that in 2019 was estimated at EUR 134 billion, with missing trader
intra-community (MTIC) fraud ranging between EUR 40 and 60 billion. To address these issues, the
Commission’s action plan for fair and simple taxation announced a legislative proposal for 2022 on VAT
in the Digital Age. In the related public consultation, DG TAXUD clarified that the problems concern the
application and control of VAT rules in relation to cross-border sales of goods and services, and the need
for a common European solution for digital VAT reporting. The objective is to ensure a quicker, near real-
time, and more detailed exchange of information on VAT intra-EU transactions while streamlining the
mechanisms that can be applied for domestic transactions. The implementation is expected to run until
1 July 2030, the date on which e-invoicing will become the default method to issue invoices. The Council
...