EN 16931

The European Norm (EN) 16931 is the result of the CEN working group "CEN/TC 434" and defines a uniform semantic data model for e-invoices in Europe. This data model was specified for the syntaxes UBL 2.1 (Universal Business Language) and CII D16B (Cross Industry Invoice). The underlying EU Directive 2014/55/EU requires all primary public administration bodies in all member states to accept e-invoices in these formats from April, 18th 2019. However, this does not create any obligation for the contractual partners to transmit e-invoices.

All EN documents can be obtained from Austrian Standards. A publication on this website is unfortunately not possible. The EN consists of the following documents:

  • EN 16931-1:2017 Part 1: Semantic data model of the core elements of an electronic invoice
  • CEN/TS 16931-2:2017 Part 2: List of syntaxes that comply with EN 16931-1
  • CEN/TS 16931-3-1:2017 Part 3-1: Methodology for syntax bindings of the core elements of an electronic invoice
  • CEN/TS 16931-3-2:2017 Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
  • CEN/TS 16931-3-3:2017 Part 3-3: Syntax binding for UN/CEFACT XML Industry Invoice D16B
  • CEN/TS 16931-3-4:2017 Part 3-4: Syntax binding for UN/EDIFACT INVOIC D16B
  • CEN/TR 16931-4:2017 Part 4: Guidelines on interoperability of electronic invoices at the transmission level
  • CEN/TR 16931-5:2017 Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 16931-1, methodology to be applied in the real environment
  • CEN/TR 16931-6:2017 Part 6: Result of the test of EN 16931-1 with respect to its practical application for an end user

Special rules

In order to be able to document national restrictions, so-called Core Invoice User Specifications (CIUS) and Extensions were defined in "CEN/TR 16931-5:2017". A CIUS may only restrict the data model, while an Extension extends or changes the data model. For Austria, there are two CIUSs that build on top of each other:

  1. CIUS AT NAT - CIUS with the legal rules, which is based directly on the EN.
  2. CIUS AT GOV - CIUS with special rules from E-RECHNUNG.GV.AT for the federal government. This CIUS is based on the "CIUS AT NAT".

A registry for the collection of CIUSs and Extensions is currently being planned in CEN/TC 434.

Legal implementation in Austria

EU Directive 2014/55/EU was implemented in Bundesvergabegesetz 2018 §368 (which will enter into force on April, 18th 2019). § 376 (3) creates a reference to Annex III which lists the primary bodies, for which the law is effect from 2019 (for all other entities it will be in effect starting in 2020):

  1. Bundeskanzleramt
  2. Bundesministerium für öffentlichen Dienst und Sport
  3. Bundesministerium für Europa, Integration und Äußeres
  4. Bundesministerium für Arbeit, Soziales, Gesundheit und Konsumentenschutz
  5. Bundesministerium für Bildung, Wissenschaft und Forschung
  6. Bundesministerium für Digitalisierung und Wirtschaftsstandort
  7. Bundesministerium für Finanzen
  8. Bundesministerium für Inneres
  9. Bundesministerium für Landesverteidigung
  10. Bundesministerium für Nachhaltigkeit und Tourismus
  11. Bundesministerium für Verfassung, Reformen, Deregulierung und Justiz
  12. Bundesministerium für Verkehr, Innovation und Technologie
  13. AIT Austrian Institute of Technology GmbH
  14. Bundesbeschaffung Ges. m. b. H.
  15. Bundesrechenzentrum Ges. m. b. H