Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice

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.

Elektronische Rechnungsstellung - Teil 1: Semantisches Datenmodell der Kernelemente einer elektronischen Rechnung

Diese Europäische Norm führt ein semantisches Datenmodell der Kernelemente einer elektronischen Rechnung ein. Das semantische Modell umfasst nur die wesentlichen Informationselemente, die eine elektronische Rechnung enthalten muss, um die rechtliche (einschließlich steuerrechtliche) Richtigkeit sicherzustellen und die Interoperabilität für den grenzüberschreitenden Handel, den branchenüber-greifenden Handel und den Binnenhandel zu ermöglichen. Das semantische Modell darf von Organisationen des privaten und öffentlichen Sektors bei der Rechnungsstellung für öffentliche Aufträge angewendet werden. Es darf auch bei der Rechnungsstellung zwischen Unternehmen des Privatsektors angewendet werden. Es ist nicht speziell für die Rechnungsstellung an Konsumenten ausgelegt.
Diese Europäische Norm erfüllt mindestens die folgenden Kriterien:
—   sie ist technologieneutral;
—   sie ist mit den einschlägigen internationalen Normen für die elektronische Rechnungsstellung vereinbar;
—   die Anwendung dieser Norm sollte die Anforderungen an den Schutz von personenbezogenen Daten nach Richtlinie 95/46/EG erfüllen, unter Berücksichtigung der Grundsätze für Privatsphäre und Daten¬schutz durch Technik („data protection by design“), Zweckbegrenzung, Notwendigkeit und Verhältnis¬mäßigkeit;
—   sie steht mit den einschlägigen Bestimmungen der Richtlinie 2006/112/EG [2] in Einklang;
—   sie ermöglicht die Einrichtung zweckmäßiger, benutzerfreundlicher, flexibler und kosteneffizienter Systeme zur elektronischen Rechnungs¬stellung;
—   sie berücksichtigt die speziellen Bedürfnisse von kleinen und mittleren Unternehmen sowie von subzentralen öffentlichen Auftraggebern und anderen Auftraggebern;
—   sie eignet sich für die Verwendung bei kaufmännischen Transaktionen zwischen Unternehmen.

Facturation électronique - Partie 1 : Modèle sémantique de données des éléments essentiels d'une facture électronique

La présente Norme européenne définit un modèle sémantique de données pour les éléments essentiels d'une facture électronique. Ce modèle sémantique comporte uniquement les éléments d'information essentiels qu'une facture électronique doit contenir pour assurer le respect de la législation (y compris fiscale) et permettre l'interopérabilité du commerce transfrontalier, intersectoriel et national. Le modèle sémantique peut être utilisé par des organisations des secteurs public et privé pour la facturation des marchés publics. Il peut également être utilisé pour la facturation entre entreprises du secteur privé. Il n'a pas été spécifiquement conçu pour la facturation des consommateurs.
La présente Norme européenne remplit au moins les critères suivants :
—   elle est technologiquement neutre ;
—   elle est compatible avec les normes internationales applicables en matière de facturation électronique ;
—   il convient que l'application de la présente norme soit conforme aux exigences de protection des données personnelles de la Directive 95/46/CE, dans le respect des principes de confidentialité et de protection des données dès la conception, par la minimisation des données, la limitation de l'objet du traitement, le caractère nécessaire et proportionné du traitement des données ;
—   elle est compatible avec les dispositions pertinentes de la Directive 2006/112/CE [2] ;
—   elle permet l'établissement de systèmes de facturation électronique pratiques, conviviaux, flexibles et efficaces en termes de coûts ;
—   elle tient compte des besoins particuliers des petites et moyennes entreprises ainsi que des pouvoirs adjudicateurs sous-centraux et des entités contractantes ;
—   elle peut être appliquée dans le cadre de transactions commerciales entre entreprises.

Elektronsko izdajanje računov - 1. del: Semantični podatkovni model osrednjih elementov za elektronski račun

General Information

Status
Published
Publication Date
31-Aug-2020
Technical Committee
ITC - Information technology
Current Stage
6060 - National Implementation/Publication (Adopted Project)
Start Date
12-Aug-2020
Due Date
17-Oct-2020
Completion Date
01-Sep-2020

Relations

Effective Date
01-Oct-2020
Corrigendum

SIST EN 16931-1:2017+A1:2020/AC:2020 - BARVE

English language
4 pages
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Preview
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Corrigendum

SIST EN 16931-1:2017+A1:2020/AC:2020 - BARVE

English language
4 pages
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Preview
e-Library read for
1 day

Frequently Asked Questions

SIST EN 16931-1:2017+A1:2020/AC:2020 is a corrigendum published by the Slovenian Institute for Standardization (SIST). Its full title is "Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice". This standard covers: 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.

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.

SIST EN 16931-1:2017+A1:2020/AC:2020 is classified under the following ICS (International Classification for Standards) categories: 03.100.20 - Trade. Commercial function. Marketing; 03.120.20 - Product and company certification. Conformity assessment; 35.240.20 - IT applications in office work; 35.240.63 - IT applications in trade. The ICS classification helps identify the subject area and facilitates finding related standards.

SIST EN 16931-1:2017+A1:2020/AC:2020 has the following relationships with other standards: It is inter standard links to SIST EN 16931-1:2017+A1:2020. Understanding these relationships helps ensure you are using the most current and applicable version of the standard.

SIST EN 16931-1:2017+A1:2020/AC:2020 is associated with the following European legislation: EU Directives/Regulations: 2014/55/EU; Standardization Mandates: M/528. When a standard is cited in the Official Journal of the European Union, products manufactured in conformity with it benefit from a presumption of conformity with the essential requirements of the corresponding EU directive or regulation.

You can purchase SIST EN 16931-1:2017+A1:2020/AC:2020 directly from iTeh Standards. The document is available in PDF format and is delivered instantly after payment. Add the standard to your cart and complete the secure checkout process. iTeh Standards is an authorized distributor of SIST standards.

Standards Content (Sample)


SLOVENSKI STANDARD
01-oktober-2020
Elektronsko izdajanje računov - 1. del: Semantični podatkovni model osrednjih
elementov za elektronski račun
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic
invoice
Elektronische Rechnungsstellung - Teil 1: Semantisches Datenmodell der Kernelemente
einer elektronischen Rechnung
Facturation électronique - Partie 1 : Modèle sémantique de données des éléments
essentiels d'une facture électronique
Ta slovenski standard je istoveten z: EN 16931-1:2017+A1:2019/AC:2020
ICS:
03.120.20 Certificiranje proizvodov in Product and company
podjetij. Ugotavljanje certification. Conformity
skladnosti assessment
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.

EUROPEAN STANDARD EN 16931-
1:2017+A1:2019/AC
NORME EUROPÉENNE
July 2020
EUROPÄISCHE NORM
ICS 35.240.20; 35.240.63
English version
Electronic invoicing - Part 1: Semantic data model of the core elements of an
electronic invoice
Facturation électronique - Partie 1 : Modèle Elektronische Rechnungsstellung - Teil 1:
sémantique de données des éléments Semantisches Datenmodell der Kernelemente
essentiels d'une facture électronique einer elektronischen Rechnung
This corrigendum becomes effective on 29 July 2020 for incorporation in the official English
version of the EN.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATIO N

EUROPÄISCHES KOMITEE FÜR NORMUN G

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 worldwide for CEN national Members.
Tous droits d'exploitation sous quelque forme et de quelque manière que ce soit réservés dans le monde entier
aux membres nationaux du CEN.
Alle Rechte der Verwertung, gleich in welcher Form und in welchem Verfahren, sind weltweit den nationalen
Mitgliedern von CEN vorbehalten.
Ref. No.:EN 16931-1:2017+A1:2019/AC:2020 E

1 General
CEN BOSS: "A corrigendum is issued to correct a technical error or ambiguity in a European Standard
(and HD for CENELEC), a Technical Specification or a Technical Report, inadvertently introduced either
in drafting or in printing and which could lead to incorrect or unsafe application of the publication.
Corrigenda are not issued to correct errors that can be assumed to have no consequences in the
application of the publication, for example minor printing errors. Corrigenda are not issued to update
information that has become outdated since publication.".
The topics below are corrections of the text in the EN that if not corrected could lead to incorrect
implementation of the norm. As such they do not add, remove or change any functionality.
2 DE_CR2
4.2 Contents of the core invoice model
Last paragraph, replace “CEN/TR 1693-5” with “CEN/TR 16931-5”.
Justification: Error correction. May lead to usage of wrong methodology
...


SLOVENSKI STANDARD
01-oktober-2020
Elektronsko izdajanje računov - 1. del: Semantični podatkovni model osrednjih
elementov za elektronski račun
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic
invoice
Elektronische Rechnungsstellung - Teil 1: Semantisches Datenmodell der Kernelemente
einer elektronischen Rechnung
Facturation électronique - Partie 1 : Modèle sémantique de données des éléments
essentiels d'une facture électronique
Ta slovenski standard je istoveten z: EN 16931-1:2017+A1:2019/AC: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.

EUROPEAN STANDARD EN 16931-
1:2017+A1:2019/AC
NORME EUROPÉENNE
July 2020
EUROPÄISCHE NORM
ICS 35.240.20; 35.240.63
English version
Electronic invoicing - Part 1: Semantic data model of the core elements of an
electronic invoice
Facturation électronique - Partie 1 : Modèle Elektronische Rechnungsstellung - Teil 1:
sémantique de données des éléments Semantisches Datenmodell der Kernelemente
essentiels d'une facture électronique einer elektronischen Rechnung
This corrigendum becomes effective on 29 July 2020 for incorporation in the official English
version of the EN.
EUROPEAN COMMITTEE FOR STANDARDIZATION
COMITÉ EUROPÉEN DE NORMALISATIO N

EUROPÄISCHES KOMITEE FÜR NORMUN G

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 worldwide for CEN national Members.
Tous droits d'exploitation sous quelque forme et de quelque manière que ce soit réservés dans le monde entier
aux membres nationaux du CEN.
Alle Rechte der Verwertung, gleich in welcher Form und in welchem Verfahren, sind weltweit den nationalen
Mitgliedern von CEN vorbehalten.
Ref. No.:EN 16931-1:2017+A1:2019/AC:2020 E

1 General
CEN BOSS: "A corrigendum is issued to correct a technical error or ambiguity in a European Standard
(and HD for CENELEC), a Technical Specification or a Technical Report, inadvertently introduced either
in drafting or in printing and which could lead to incorrect or unsafe application of the publication.
Corrigenda are not issued to correct errors that can be assumed to have no consequences in the
application of the publication, for example minor printing errors. Corrigenda are not issued to update
information that has become outdated since publication.".
The topics below are corrections of the text in the EN that if not corrected could lead to incorrect
implementation of the norm. As such they do not add, remove or change any functionality.
2 DE_CR2
4.2 Contents of the core invoice model
Last paragraph, replace “CEN/TR 1693-5” with “CEN/TR 16931-5”.
Justification: Error correction. May lead to usage of wrong methodology.
3 DE9: Change sema
...

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SIST EN 16931-1:2017+A1:2020/AC:2020は、電子インボイシングに関するヨーロッパ規格であり、特に電子インボイスのコア要素のセマンティックデータモデルを確立しています。この規格の重要なポイントは、法的および税務の遵守を保障し、国境を越えた取引やセクター間の相互運用性を促進するために、電子インボイスに必要な基本情報要素のみを含むことです。 この規格の強みは、技術的に中立であり、関連する国際規格とも互換性があることです。個人データの保護に関する要件を考慮し、プライバシーおよびデータ保護の原則を遵守しているため、公共及び民間の調達における電子請求書の発行に適しています。さらに、中小企業や地方契約機関の特別なニーズを考慮しており、それにより柔軟でコスト効率の高い電子インボイシングシステムの構築を可能にしています。 この規格は商業取引における企業間の請求にも適しており、業界全体に広く活用できる汎用性を持っています。特に、電子インボイシングの導入を検討している企業や団体にとって、この規格は非常に有益であり、電子インボイスの運用をスムーズに進めるための基盤としての役割を果たします。したがって、SIST EN 16931-1:2017+A1:2020/AC:2020は、現代のビジネス環境において不可欠な標準と言えるでしょう。

La norme SIST EN 16931-1:2017+A1:2020/AC:2020 établit un modèle de données sémantiques pour les éléments essentiels d'une facture électronique. Son champ d'application est pertinent tant pour le secteur public que privé, principalement en matière de facturation dans le cadre des marchés publics. L'un des points forts de cette norme est son approche technologique neutre, ce qui permet une large adoption sans dépendance à une technologie spécifique. De plus, elle est en parfaite adéquation avec les normes internationales pertinentes sur la facturation électronique, garantissant ainsi son interopérabilité à l'échelle européenne et internationale. Un autre atout majeur de cette norme est son respect des exigences de protection des données personnelles, en conformité avec la Directive 95/46/CE. Elle intègre les principes fondamentaux de la protection de la vie privée dès la conception, ainsi que la minimisation des données, l'adéquation et la proportionnalité, ce qui en fait un outil fiable dans un contexte où la confidentialité est primordiale. Par ailleurs, la norme SIST EN 16931-1 prend en compte les besoins spécifiques des petites et moyennes entreprises ainsi que des autorités contractantes subnationales. Cela signifie qu'elle est adaptée aux réalités de diverses entités, garantissant un système de facturation électronique pratique, convivial, flexible et économique. Enfin, elle établit une cohérence avec les dispositions pertinentes de la Directive 2006/112/CE, renforçant ainsi sa pertinence dans le cadre des transactions commerciales entre entreprises. En somme, cette norme propose une solution robuste pour la facturation électronique, facilitant les échanges tout en respectant les impératifs légaux et de protection des données.

SIST EN 16931-1:2017+A1:2020/AC:2020 표준은 전자 청구서의 핵심 요소에 대한 의미론적 데이터 모델을 수립하였으며, 전자 청구서가 법적(세무 포함) 준수를 보장하고, 국가 간 및 국내 거래에서 상호 운용성을 가능하게 하는 데 필수적인 정보 요소만을 포함합니다. 이 표준은 공공 조달 청구서 작성에서 개인 및 공공 부문의 조직이 사용할 수 있으며, 민간 기업 간 청구서 작성에도 적용될 수 있습니다. 그러나 소비자 청구서 작성을 위해 특별히 설계된 것은 아닙니다. 이 유럽 표준은 기술적으로 중립적이며, 전자 청구서 관련 국제 표준과 호환됩니다. 이 표준을 적용함에 있어 Directive 95/46/EC에 따른 개인정보 보호 요구사항을 준수해야 하며, 사생활 및 데이터 보호의 설계 원칙, 데이터 최소화, 목적 제한, 필요성 및 비례성에 대한 충분한 고려가 이루어져야 합니다. 또한 이 표준은 Directive 2006/112/EC의 관련 조항과 일관성을 유지하고 있습니다. 또한 SIST EN 16931-1 표준은 실용적이고 사용자 친화적이며 유연하고 비용 효율적인 전자 청구 시스템을 구축할 수 있도록 허용합니다. 중소기업 및 하위 중앙 계약 기관과 계약 주체의 특별한 요구를 충족시키며, 기업 간 상업 거래에 적합한 사용이 가능하도록 구성되어 있습니다. 결론적으로, SIST EN 16931-1:2017+A1:2020/AC:2020 표준은 전자 청구서를 위한 일관된 기준을 제공하며, 법적 준수 및 상호 운용성을 보장하는 중요한 역할을 합니다. 이 표준은 유럽 내에서 전자 청구서가 안전하고 효율적으로 발전할 수 있는 기초를 마련하고 있습니다.

Die Norm SIST EN 16931-1:2017+A1:2020/AC:2020 bietet ein umfassendes und strukturiertes semantisches Datenmodell für die Kernelemente einer elektronischen Rechnung. Der Geltungsbereich dieser europäischen Norm erstreckt sich über verschiedene Handelssektoren und ermöglicht durch ihre technische Neutralität eine breite Anwendung. Besonders hervorzuheben ist, dass die Norm sowohl im privaten als auch im öffentlichen Sektor Verwendung findet, insbesondere im Bereich der öffentlichen Beschaffung und zwischen Unternehmen im privaten Sektor. Ein wesentliches Merkmal der Norm ist ihre Konformität mit internationalen Standards für elektronische Rechnungsstellung, was die Interoperabilität fördert, insbesondere im internationalen und grenzüberschreitenden Handel. Die Inhalte der Norm wurden so gestaltet, dass sie die rechtlichen (einschließlich steuerlichen) Anforderungen erfüllen und gleichzeitig die notwendigen Datenschutzbestimmungen gemäß der Richtlinie 95/46/EG berücksichtigen. Die Norm gewährleistet, dass die elektronischen Rechnungsstellungssysteme praktisch, benutzerfreundlich und kosteneffizient sind, was besonders für kleine und mittelständische Unternehmen von Bedeutung ist. Darüber hinaus wird auf die besonderen Bedürfnisse von Subzentralen und Vergabestellen Rücksicht genommen, was die Implementierung dieser Standards in unterschiedlichen Organisationen vereinfacht. Die SIST EN 16931-1 erfüllt nicht nur die Anforderungen der Richtlinie 2006/112/EG, sondern bietet auch eine solide Grundlage für die Entwicklung und Anwendung flexibler Systeme in kommerziellen Transaktionen zwischen Unternehmen, was ihre Relevanz im modernen Handelsumfeld weiter verstärkt. Die Norm stellt somit sicher, dass die elektronische Rechnungsstellung effizient und rechtskonform umgesetzt werden kann, was in einer zunehmend digitalisierten Wirtschaft von entscheidender Bedeutung ist.

The SIST EN 16931-1:2017+A1:2020/AC:2020 standard provides a comprehensive framework for the semantic data model of the core elements of an electronic invoice, which plays a crucial role in facilitating electronic invoicing processes. Its scope is notably relevant, as it establishes a clear and structured semantic model that includes only the essential information elements necessary for ensuring legal compliance and enabling interoperability across various sectors and borders. One of the significant strengths of this standard is its technological neutrality, allowing it to be compatible with existing international standards on electronic invoicing. This aspect is vital as it ensures that organizations, regardless of their technological infrastructure, can adopt the standard without considerable barriers. The integration with relevant legislative provisions, particularly with Directive 2006/112/EC, further enhances its credibility and applicability within the member states of the European Union. Moreover, the standard emphasizes the protection of personal data, aligning with the requirements of Directive 95/46/EC. This demonstrates a thoughtful approach to privacy and data protection, ensuring that electronic invoicing practices adhere to essential principles such as data minimization and purpose limitation. This is particularly important in today's data-driven environment, where compliance with data protection regulations is non-negotiable. The practical usability of the SIST EN 16931-1 standard cannot be understated, as it allows for the establishment of user-friendly, flexible, and cost-efficient electronic invoicing systems. This flexibility is essential for fostering the adoption of electronic invoicing solutions not only in public procurement but also in private sector transactions. By taking into account the needs of small and medium-sized enterprises and other contracting entities, the standard enhances accessibility and encourages widespread implementation. Overall, the SIST EN 16931-1:2017+A1:2020/AC:2020 standard is a critical resource for organizations looking to implement electronic invoicing while ensuring compliance and interoperability. Its strengths in technological neutrality, data protection, and practical usability make it a pivotal reference in the evolution of electronic invoicing practices.