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naSRPS EN 16931-1:2024

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

General information

40.20     Jul 31, 2025

40.60    Oct 2, 2025

ISS

I1/06

European Norm

35.240.20     35.240.63  

English  

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Scope

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

NOTE: If the word "harmonized" (marked in green) is not found in the field with the name of the directive, it means that the European standard is not cited in the OJEU.

2014/55/EU

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

Life cycle

PREVIOUSLY

PUBLISHED
SRPS EN 16931-1:2019 + AC:2020

PUBLISHED
SRPS EN 16931-1:2019

NOW

PROJECT
naSRPS EN 16931-1:2024
40.20 DIS ballot initiated: 12 weeks
Jul 31, 2025

Related project

Adopted from prEN 16931-1 IDENTICAL

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