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BS EN 16931-1:2017:2019 Edition

BS EN 16931-1:2017:2019 Edition

$215.11

Electronic invoicing – Semantic data model of the core elements of an electronic invoice

Published By Publication Date Number of Pages
BSI 2019 154
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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.

PDF Catalog

PDF Pages PDF Title
2 undefined
10 1 Scope
2 Normative references
11 3 Terms and definitions
12 4 The concept of a core invoice
4.1 The core invoice model as a response to the challenge of interoperability
13 4.2 Contents of the core invoice model
14 4.3 How to use and extend the core invoice model
15 4.4 Compliance
4.4.1 General
4.4.2 Compliance of the core invoice usage specifications
16 4.4.3 Compliance of sending or receiving party
4.4.4 Compliance of an invoice document instance
5 Business processes and functionality supported by the core invoice
5.1 The business parties involved and their roles and relationships
17 5.2 Business process requirements supported
5.2.1 Introduction
19 5.2.2 Invoicing of deliveries against purchase orders, based on a contract (P1)
20 5.2.3 Periodic invoicing of deliveries based on a contract, where no purchase order is required (P2)
5.2.4 Invoicing the delivery against an incidental purchase order (P3)
21 5.2.5 Pre-payment (P4)
22 5.2.6 Spot payment (P5)
23 5.2.7 Payment in advance of delivery, based on a purchase order (P6)
5.2.8 Invoices with references to a despatch advice (P7)
24 5.2.9 Invoices with references to a despatch advice and a receiving advice (P8)
5.2.10 Credit Note or negative invoicing (P9)
25 5.2.11 Corrective invoicing (P10)
26 5.2.12 Partial and final invoicing (P11)
5.2.13 Self-billing (P12)
27 5.3 Invoicing functionality supported
5.3.1 Introduction
5.3.2 Accounting
28 5.3.3 Invoice verification
31 5.3.4 VAT reporting
32 5.3.5 Auditing
33 5.3.6 Payment
34 5.3.7 Inventory
5.3.8 Delivery process
5.3.9 Customs clearance
5.3.10 Marketing
35 5.3.11 Reporting
5.4 The core invoice model in relation to other documents in the procurement process
36 6 The semantic data model of the core elements of an electronic invoice and credit note
6.1 Introduction
38 6.2 Legend
40 6.3 The semantic model
72 6.4 Business rules
6.4.1 Integrity constraints
75 6.4.2 Conditions
77 6.4.3 VAT rules
6.4.3.1 Introduction
78 6.4.3.2 Specification of VAT category codes
79 6.4.3.3 VAT is levied through the Invoice
81 6.4.3.4 VAT is not levied through the Invoice
91 6.5 Semantic data types
6.5.1 Introduction
92 6.5.2 Amount. Type
6.5.3 Unit Price Amount. Type
6.5.4 Quantity. Type
93 6.5.5 Percentage. Type
6.5.6 Identifier. Type
6.5.7 Document Reference. Type
6.5.8 Code. Type
94 6.5.9 Date. Type
6.5.10 Text. Type
6.5.11 Binary Object. Type
95 6.5.12 Decimals
96 6.5.13 Rounding
7 Core Invoice Usage Specification
7.1 Introduction
97 7.2 Compliance
7.3 What may be specified in a CIUS
7.3.1 Introduction
98 7.3.2 Allowed specifications in a CIUS
99 7.4 Documentation of core invoice usage specifications
100 7.5 Mapping to syntax
7.6 Identification of core invoice usage specifications
101 Annex A (informative)Examples
A.1 Calculation examples
A.1.1 Introduction
A.1.2 Example 1 (Different Invoiced item VAT rates)
103 A.1.3 Example 2 (Item price base quantity)
105 A.1.4 Example 3 (Invoiced quantity unit of measure)
106 A.1.5 Example 4 (Discounts, allowances and charges)
109 A.1.6 Example 5 (Negative Invoice line)
111 A.1.7 Example 6 (Prepayment and negative Amount due for payment)
112 A.1.8 Example 7 (Standard VAT including VAT exempted lines)
114 A.1.9 Example 8 (Reverse Charge, Intra EU supply and Export Invoices)
115 A.2 Number of decimals and rounding
116 A.3 Use cases
A.3.1 Taxes other than VAT
119 A.3.2 Allowances and charges
A.3.2.1 Introduction
A.3.2.2 Charges at line level
120 A.3.2.3 Charges at document level
121 A.3.2.4 Allowances at line level
122 A.3.2.5 Allowance at document Level
123 A.3.3 Factoring
A.3.3.1 Introduction
124 A.3.3.2 Identification of factor as Payee
A.3.3.3 Bank account in favour of a factor
125 A.3.4 Payment instructions
A.3.4.1 Introduction
A.3.4.2 SEPA bank transfer
126 A.3.4.3 Non SEPA transfer using branch identifiers and BIC code
A.3.4.4 Payment card
A.3.4.5 Direct debit
127 A.3.4.6 Paid by a payment service provider
A.3.5 Corrections
129 Annex B (informative)Assessment of the compliance of the European Standard with the requirements of the Standardization Request of the European Commission
B.1 Introduction
B.2 Sections of the invoice
130 B.3 How requirements in the Standardization Request are met in EN 169311
B.3.1 EU Projects
132 B.3.2 Specific business requirements
140 B.3.3 ESO (European Standardization Organization- CEN) requirements
142 B.4 Guide to indicators for relevance and risk as used in the above tables
B.4.1 Relevance rating
B.4.2 Risk rating
143 Annex C (informative)How the semantic model meets legal requirements from relevant directives
148 Annex D (informative)BPMN symbols

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BS EN 16931-1:2017
$215.11