European Standard for eInvoicing EN 16931 - All about the EU standard - Peppol.nu

European Standard for eInvoicing EN 16931

Understand the EN 16931 standard established by the EU for eInvoicing and how it relates to Peppol

What is EN 16931?

EN 16931 is the European standard for eInvoicing published in 2017 by the European Committee for Standardization (CEN). This standard defines a common semantic data model for the core content of electronic invoices.

The main objective is to guarantee interoperability between different eInvoicing systems in Europe, thereby simplifying cross-border trade and reducing costs.

Why is EN 16931 important? Since April 2019, all European governments are required to be able to receive eInvoices that comply with the EN 16931 standard. This makes it the de facto standard for B2G (Business-to-Government) eInvoicing in Europe.

The standard consists of a semantic data model that describes which information elements an eInvoice must or can contain, regardless of the syntax in which it is exchanged. This ensures flexibility while maintaining consistency.

Core Components of EN 16931

Semantic Data Model

The heart of the standard: a structured model that defines all information elements that can appear in an eInvoice.

  • ✓ 163 information elements defined
  • ✓ Mandatory and optional fields
  • ✓ Business rules and validations
  • ✓ Support for different invoice types

Syntax Bindings

Technical implementations of the data model in different formats for practical use.

  • ✓ UBL 2.1 (Universal Business Language)
  • ✓ UN/CEFACT CII (Cross Industry Invoice)
  • ✓ CIUS possibilities
  • ✓ Extensions for national requirements

Code Lists

Standardized codes for consistent data exchange between systems and countries.

  • ✓ Currency codes (ISO 4217)
  • ✓ Country codes (ISO 3166)
  • ✓ VAT categories
  • ✓ Payment methods

Validation & Compliance

Tools and rules to ensure that invoices comply with the standard and can be processed correctly.

  • ✓ Schematron validation rules
  • ✓ Business rules verification
  • ✓ Syntax validation
  • ✓ Compliance testing tools

Interoperability

Mechanisms that ensure different systems can work together seamlessly.

  • ✓ Mapping between syntaxes
  • ✓ Backward compatibility
  • ✓ International standards
  • ✓ Multi-language support

Security & Integrity

Safeguards for secure and reliable exchange of eInvoices.

  • ✓ Digital signatures
  • ✓ Authenticity assurance
  • ✓ Content integrity
  • ✓ Audit trail requirements

How does EN 16931 relate to Peppol?

The Perfect Combination

EN 16931 defines WHAT should be in an eInvoice (the semantic model), while Peppol determines HOW this invoice is securely exchanged between organizations (the transport network).

Peppol BIS Billing 3.0 is fully compliant with EN 16931 and adds specific business rules that optimize usage within the Peppol network.

This combination ensures:

  • ✓ Guaranteed interoperability throughout Europe
  • ✓ Secure end-to-end document exchange
  • ✓ Automatic validation and compliance
  • ✓ Cost-effective implementation
  • ✓ Scalability for future growth

Architecture Overview

EN 16931
Semantic Data Model
↓
Syntax Binding
UBL 2.1 / CII
↓
Peppol BIS 3.0
Transport & Validation

Timeline EN 16931 & eInvoicing

2014

EU Directive 2014/55/EU

European Parliament establishes the directive mandating the development of EN 16931.

2017

Publication of EN 16931

CEN publishes the official European standard for eInvoicing with semantic data model.

2019

Mandatory B2G Implementation

All EU governments must be able to receive EN 16931 compliant eInvoices.

2020

Peppol BIS 3.0

Peppol launches BIS Billing 3.0, fully compliant with EN 16931.

2024

ViDA Initiative

EU 'VAT in the Digital Age' proposals for mandatory B2B eInvoicing from 2028.

2025+

B2B Mandates

Various EU countries implement mandatory B2B eInvoicing based on EN 16931.

Technical Specifications

Specification Details
Standard Identification EN 16931-1:2017 (Semantic model) + EN 16931-2:2017 (Syntaxes)
Supported Syntaxes UBL 2.1 UN/CEFACT CII D16B
Document Types Invoice (380), Credit Note (381), Corrected Invoice (384)
Mandatory Elements 37 core business terms (such as invoice number, date, supplier, VAT)
Business Rules 100+ validation rules for data consistency and correctness
Character Encoding UTF-8 (Unicode)
Identification Schemes ISO 6523 ICD list (VAT, Chamber of Commerce, GLN, DUNS, etc.)
Extensions (CIUS) National specifications allowed within defined boundaries

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