E-invoicing

EN 16931

The European standard that defines the data model of an electronic invoice. Every EU e-invoicing format is built on it or maps to it.

What EN 16931 means

EN 16931 is the European norm for electronic invoicing, developed by CEN at the request of the European Commission. It defines a semantic data model: which information an e-invoice must or may contain, from seller and buyer identifiers to line items, tax breakdowns and payment details. Public bodies in every member state must accept invoices that comply with it.

The standard is technology neutral and is expressed in two XML syntaxes, UBL 2.1 and UN/CEFACT CII. Countries and networks define profiles, called CIUS, that narrow the standard to their needs, for example XRechnung in Germany, NLCIUS in the Netherlands or Peppol BIS Billing. National formats that predate the norm, such as FatturaPA or the Polish FA schema, are mapped to it. Understanding EN 16931 is the key to reading any EU e-invoice.

Related terms

E-invoice (electronic invoice)An invoice issued, sent and received in a structured electronic format that software can process automatically. A PDF is not an e-invoice under EU law.PeppolAn open network for exchanging e-invoices and other business documents between registered participants through certified access points.XRechnungThe German national profile of EN 16931, mandatory for invoices to German public bodies and one of the accepted formats for the German B2B mandate.ZUGFeRD / Factur-XA hybrid e-invoice format: a PDF that a person can read with an embedded XML that software can process. Developed jointly by Germany and France.ViDA (VAT in the Digital Age)The EU reform package that introduces mandatory e-invoicing and digital reporting for cross-border B2B transactions from 2030.

This entry is general information, not tax advice. Rules change; check the current position with your adviser or the tax authority of your country.

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