Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice; German version EN 16931-1:2026
Abstract
This document specifies a semantic data model of the core elements of an Electronic invoice. The semantic data 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 domestic trade. The semantic data model can be applied by organizations in the private and the public sector for public procurement invoicing. It can also be used for invoicing between private sector enterprises. It has not been specifically designed for invoicing consumers.
This document 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;
- 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
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- 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 allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing systems;
- it is consistent with the relevant provisions of Directive 2006/112/EC;
- 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 compatible with relevant international standards on electronic invoicing;
Begin
2024-04-15
WI
00434026
Planned document number
DIN EN 16931-1
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
draft standard
Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice; German and English version prEN 16931-1:2025
2025-10
Order from DIN Media