UNE-EN 16931-1:2017

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 public and private sector organizations for public procurement invoicing. It may also be used for invoicing between private sector enterprises.

This European Standard complies at least with the following criteria:

it is technologically neutral;

it is compatible with relevant international standards on electronic invoicing;

it has regard to the need for personal data protection in accordance with Directive 95/46/EC [4], to a data protection by design approach and to the principles of proportionality, data minimization and purpose limitation;

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.