What is EN 16931 and what does it define for EU e-invoicing?
EN 16931 is the European standard for electronic invoicing, published by CEN in 2017. It defines the semantic data model (what information must be on an e-invoice), the business rules for that data, and two XML syntaxes (UBL 2.1 and CII D16B) for expressing the data model. EN 16931 is the foundation for Directive 2014/55/EU compliance. Any invoice conforming to EN 16931 in either syntax is legally acceptable for EU public procurement.
What are the components of EN 16931?
EN 16931 consists of multiple parts: Part 1 - Semantic data model: defines the business terms and rules for e-invoices; Part 2 - Application of the semantic data model to UBL: specifies how EN 16931 terms map to UBL 2.1 XML; Part 3 - Method of syntax binding: defines how to apply the semantic model to any XML syntax; Technical Reports covering specific application guidance for different sectors (EN 16931-3-1 UBL, EN 16931-3-2 CII). The core standard is Part 1 (the semantic model).
Frequently Asked Questions
- Is EN 16931 updated over time?
- Yes, EN 16931 is updated periodically by CEN TC 434. Updates address discovered errors, new business requirements, and alignment with evolving e-invoicing practices. Organizations implementing EN 16931-based systems should subscribe to CEN TC 434 updates and ensure their implementations are updated when new versions are published. Peppol and country implementations track EN 16931 updates and release compatibility updates in their own specifications.
- Does EN 16931 cover all EU private sector B2B invoicing?
- EN 16931 was originally mandatory for EU public procurement (B2G invoicing) under Directive 2014/55/EU. For private sector B2B, EN 16931 is the recommended standard but has not historically been legally mandated except in specific country mandates. France's mandate requires the EN 16931 profile as one of the acceptable formats. Germany's mandate accepts any structured format meeting EN 16931's data requirements. EU ViDA proposals may extend EN 16931 or a similar standard to all B2B e-invoicing across the EU.