NA 043

DIN Standards Committee Information Technology and IT Applications

Project

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

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.

Begin

2024-04-15

WI

00434026

Planned document number

DIN EN 16931-1 rev

Project number

04301127

Responsible national committee

NA 043-03-03 AA - Electronic Business  

Responsible european committee

CEN/TC 434/WG 1 - Core semantic data model  

previous edition(s)

Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice; German version EN 16931-1:2017+A1:2019 + AC:2020
2020-12

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Contact

Gregor Roschkowski

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Fax: +49 30 2601-42875

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