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naSRPS EN 16931-1:2019/A2:2022

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

General information

40.60     Mar 21, 2022



European Norm

35.240.20     35.240.63  



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.

Related directives

Directives related to this standard.


Directive 2014/55/EU of the European Parliament and of The Council of 16 April 2014 on Electronic Invoicing in Public Procurement

Life cycle


naSRPS EN 16931-1:2019/A2:2022
40.60 Close of voting
Mar 21, 2022

Related project

Adopted from EN 16931-1:2017+A1:2019/prA2


„Сл гласник РС“, бр. 69/2021 69/2021
PRAVILNIK o elementima elektronske fakture, formi I načinu dostave prateće I druge dokumentacije kroz sistem elektronskih faktura, načinu I postupku elektornskog evidentiranja obračuna poreza na dodatu vrednost u sistemu elektronskih faktura I načinu primene standarda elektronskog fakurisanja