1、Electronic invoicingPart 1: Semantic data model of the core elements of an electronic invoiceBS EN 169311:2017BSI Standards PublicationWB11885_BSI_StandardCovs_2013_AW.indd 1 15/05/2013 15:06EUROPEAN STANDARD NORME EUROPENNE EUROPISCHE NORM EN 16931-1 June 2017 ICS 35.240.20; 35.240.63 English Versi
2、on Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice Facturation lectronique - Partie 1: Modle smantique de donnes des lments essentiels dune facture lectronique Elektronische Rechnungsstellung - Teil 1: Semantisches Datenmodell der Kernelemente einer e
3、lektronischen Rechnung This European Standard was approved by CEN on 17 April 2017. CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this European Standard the status of a national standard without any alteration. Up-to-date lists an
4、d bibliographical references concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN member. This European Standard exists in three official versions (English, French, German). A version in any other language made by translation under the
5、responsibility of a CEN member into its own language and notified to the CEN-CENELEC Management Centre has the same status as the official versions. CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugosla
6、v Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and United Kingdom. EUROPEAN COMMITTEE FOR STANDARDIZATION COMIT EU
7、ROPEN DE NORMALISATION EUROPISCHES KOMITEE FR NORMUNG CEN-CENELEC Management Centre: Avenue Marnix 17, B-1000 Brussels 2017 CEN All rights of exploitation in any form and by any means reserved worldwide for CEN national Members. Ref. No. EN 16931-1:2017 ENational forewordThis British Standard is the
8、 UK implementation of EN 169311:2017.The UK participation in its preparation was entrusted to Technical Committee IST/34/1.A list of organizations represented on this committee can be obtained on request to its secretary.This publication does not purport to include all the necessary provisions of a
9、contract. Users are responsible for its correct application. The British Standards Institution 2017 Published by BSI Standards Limited 2017ISBN 978 0 580 91558 1ICS 35.240.20; 35.240.63Compliance with a British Standard cannot confer immunity from legal obligations.This British Standard was publishe
10、d under the authority of the Standards Policy and Strategy Committee on 30 September 2017.Amendments/corrigenda issued since publicationDate Text affectedBRITISH STANDARDBS EN 169311:2017EUROPEAN STANDARD NORME EUROPENNE EUROPISCHE NORM EN 16931-1 June 2017 ICS 35.240.20; 35.240.63 English Version E
11、lectronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice Facturation lectronique - Partie 1: Modle smantique de donnes des lments essentiels dune facture lectronique Elektronische Rechnungsstellung - Teil 1: Semantisches Datenmodell der Kernelemente einer elekt
12、ronischen Rechnung This European Standard was approved by CEN on 17 April 2017. CEN members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for giving this European Standard the status of a national standard without any alteration. Up-to-date lists and bi
13、bliographical references concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to any CEN member. This European Standard exists in three official versions (English, French, German). A version in any other language made by translation under the resp
14、onsibility of a CEN member into its own language and notified to the CEN-CENELEC Management Centre has the same status as the official versions. CEN members are the national standards bodies of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Re
15、public of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and United Kingdom. EUROPEAN COMMITTEE FOR STANDARDIZATION COMIT EUROPE
16、N DE NORMALISATION EUROPISCHES KOMITEE FR NORMUNG CEN-CENELEC Management Centre: Avenue Marnix 17, B-1000 Brussels 2017 CEN All rights of exploitation in any form and by any means reserved worldwide for CEN national Members. Ref. No. EN 16931-1:2017 EBS EN 169311:2017EN 16931-1:2017 (E) 2 Contents P
17、age European foreword .5 Introduction .7 1 Scope 8 2 Normative references 8 3 Terms and definitions 9 4 The concept of a core invoice . 10 4.1 The core invoice model as a response to the challenge of interoperability 10 4.2 Contents of the core invoice model 11 4.3 How to use and extend the core inv
18、oice model . 12 4.4 Compliance 13 4.4.1 General . 13 4.4.2 Compliance of the core invoice usage specifications . 13 4.4.3 Compliance of sending or receiving party . 14 4.4.4 Compliance of an invoice document instance 14 5 Business processes and functionality supported by the core invoice . 14 5.1 Th
19、e business parties involved and their roles and relationships . 14 5.2 Business process requirements supported 15 5.2.1 Introduction 15 5.2.2 Invoicing of deliveries against purchase orders, based on a contract (P1) . 17 5.2.3 Periodic invoicing of deliveries based on a contract, where no purchase o
20、rder is required (P2) . 18 5.2.4 Invoicing the delivery against an incidental purchase order (P3) . 18 5.2.5 Pre-payment (P4) . 19 5.2.6 Spot payment (P5) 20 5.2.7 Payment in advance of delivery, based on a purchase order (P6) 21 5.2.8 Invoices with references to a despatch advice (P7) . 21 5.2.9 In
21、voices with references to a despatch advice and a receiving advice (P8) . 22 5.2.10 Credit Note or negative invoicing (P9) 22 5.2.11 Corrective invoicing (P10) 23 5.2.12 Partial and final invoicing (P11) . 24 5.2.13 Self-billing (P12) . 24 5.3 Invoicing functionality supported 25 5.3.1 Introduction
22、25 5.3.2 Accounting . 25 5.3.3 Invoice verification 26 5.3.4 VAT reporting 29 5.3.5 Auditing 30 5.3.6 Payment . 31 5.3.7 Inventory . 32 5.3.8 Delivery process 32 5.3.9 Customs clearance 32 5.3.10 Marketing 32 5.3.11 Reporting . 33 5.4 The core invoice model in relation to other documents in the proc
23、urement process 33 BS EN 169311:2017EN 16931-1:2017 (E) 3 6 The semantic data model of the core elements of an electronic invoice and credit note . 34 6.1 Introduction 34 6.2 The core invoice model - Legend. 36 6.3 The semantic model . 38 6.4 Business rules 70 6.4.1 Integrity constraints 70 6.4.2 Co
24、nditions . 73 6.4.3 VAT rules . 75 6.5 Semantic data types . 89 6.5.1 Introduction 89 6.5.2 Amount. Type . 90 6.5.3 Unit Price Amount. Type 90 6.5.4 Quantity. Type 90 6.5.5 Percentage. Type . 91 6.5.6 Identifier. Type 91 6.5.7 Document Reference. Type . 91 6.5.8 Code. Type . 91 6.5.9 Date. Type 92 6
25、.5.10 Text. Type 92 6.5.11 Binary Object. Type 92 6.5.12 Decimals . 93 6.5.13 Rounding 94 7 Core Invoice Usage Specification. 94 7.1 Introduction 94 7.2 Compliance 95 7.3 What may be specified in a CIUS 95 7.3.1 Introduction 95 7.3.2 Allowed specifications in a CIUS 96 7.4 Documentation of core invo
26、ice usage specifications . 97 7.5 Mapping to syntax 98 7.6 Identification of core invoice usage specifications . 98 Annex A (informative) Examples . 99 A.1 Calculation examples 99 A.1.1 Introduction 99 A.1.2 Example 1 (Different Invoiced item VAT rates) . 99 A.1.3 Example 2 (Item price base quantity
27、) 101 A.1.4 Example 3 (Invoiced quantity unit of measure) . 103 A.1.5 Example 4 (Discounts, allowances and charges) 104 A.1.6 Example 5 (Negative Invoice line) . 107 A.1.7 Example 6 (Prepayment and negative Amount due for payment) 109 A.1.8 Example 7 (Standard VAT including VAT exempted lines) 110 A
28、.1.9 Example 8 (Reverse Charge, Intra EU supply and Export Invoices) 112 A.2 Number of decimals and rounding 113 A.3 Use cases . 114 A.3.1 Taxes other than VAT . 114 BS EN 169311:2017EN 16931-1:2017 (E) 4 A.3.2 Allowances and charges 117 A.3.3 Factoring . 121 A.3.4 Payment instructions . 123 A.3.5 C
29、orrections . 125 Annex B (informative) Assessment of the compliance of the European Standard with the requirements of the Standardization Request of the European Commission 127 B.1 Introduction. 127 B.2 Sections of the invoice 127 B.3 How requirements in the Standardization Request are met in EN 169
30、31-1 128 B.3.1 EU Projects . 128 B.3.2 Specific business requirements 130 B.3.3 ESO (European Standardization Organization- CEN) requirements . 138 B.4 Guide to indicators for relevance and risk as used in the above tables . 140 B.4.1 Relevance rating 140 B.4.2 Risk rating 140 Annex C (informative)
31、How the semantic model meets legal requirements from relevant directives 141 Annex D (informative) BPMN symbols 146 Bibliography 149 BS EN 169311:2017EN 16931-1:2017 (E) 5 European foreword This document (EN 16931-1:2017) has been prepared by Technical Committee CEN/TC “Electronic Invoicing”, the se
32、cretariat of which is held by NEN. This European Standard shall be given the status of a national standard, either by publication of an identical text or by endorsement, at the latest by December 2017, and conflicting national standards shall be withdrawn at the latest by December 2017. Attention is
33、 drawn to the possibility that some of the elements of this document may be the subject of patent rights. CEN shall not be held responsible for identifying any or all such patent rights. This document has been prepared under a mandate given to CEN by the European Commission and the European Free Tra
34、de Association, and supports essential requirements of EU Directive 2014/55/EU 1. For relationship with EU Directive 2014/55/EU 1, see informative Annex B, which is an integral part of this document. This document is part of a set of documents, consisting of: EN 16931-1:2017 Electronic invoicing - P
35、art 1: Semantic data model of the core elements of an electronic invoice CEN/TS 16931-2:2017 Electronic invoicing - Part 2: List of syntaxes that comply with EN 16931-1 CEN/TS 16931-3-1:2017 Electronic invoicing - Part 3-1: Methodology for syntax bindings of the core elements of an electronic invoic
36、e CEN/TS 16931-3-2:2017 Electronic invoicing - Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note CEN/TS 16931-3-3:2017 Electronic invoicing - Part 3-3: Syntax binding for UN/CEFACT XML Cross Industry Invoice D16B CEN/TS 16931-3-4:2017 Electronic invoicing - Part 3-4: Synta
37、x binding for UN/EDIFACT INVOIC D16B CEN/TR 16931-4:2017 Electronic invoicing - Part 4: Guidelines on interoperability of electronic invoices at the transmission level CEN/TR 16931-5:2017 Electronic invoicing - Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 1693
38、1-1, methodology to be applied in the real environment BS EN 169311:2017EN 16931-1:2017 (E) 6 CEN/TR 16931-61Electronic invoicing - Part 6: Result of the test of EN 16931-1 with respect to its practical application for an end user - Testing methodology According to the CEN-CENELEC Internal Regulatio
39、ns, the national standards organizations of the following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia, France, Germany, Greece, Hungary, Iceland, Ireland, Italy,
40、 Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey and the United Kingdom. 1In preparation. BS EN 169311:2017EN 16931-1:2017 (E) 7 Introduction The European Commission estimates that “The mass adoption
41、 of e-invoicing within the EU would lead to significant economic benefits and it is estimated that moving from paper to e-invoices will generate savings of around EUR 240 billion over a six-year period”2 . Based on this recognition “The Commission wants to see e-invoicing become the predominant meth
42、od of invoicing by 2020 in Europe.” To achieve this goal, Directive 2014/55/EU 1 on electronic invoicing in public procurement aims at facilitating the use of electronic invoices by economic operators when supplying goods, works and services to the public administration. The Directive sets out the l
43、egal framework for the establishment and use of a European Standard (EN) for the semantic data model of the core elements of an electronic invoice. The semantic data model of the core elements of an electronic invoice the core invoice model as described in this document is based on the proposition t
44、hat a quite limited, but sufficient set of information elements can be defined that supports generally applicable invoice-related functionalities. These functionalities are described in Clause 5. The core invoice model, as described in Clause 6, contains information elements that are commonly used a
45、nd accepted including those that are legally required. It is expected that in most situations, business partners would use the core invoice model exclusively and the invoices they send or receive would not contain any additional structured information elements. However, in some sectors or situations
46、 where there are specific information requirements, the required information may be conveyed in the form of unstructured text. Unstructured text has the drawback in that it cannot be processed automatically and therefore requires human intervention. Alternatively, the specific information requiremen
47、ts can be implemented using information elements that extend the core invoice model. Any such extension needs to respect the semantic definitions in the core invoice model. Only business partners that are part of such a sector or supply chain would be expected to be able to process the extensions. I
48、n these circumstances, it should be possible to define a number of required additional information elements whilst still utilizing the core invoice model concept. In line with Directive 2014/55/EU 1 and after the publication of the reference to this document in the Official Journal of the European U
49、nion, all contracting authorities and contracting entities in the EU will be obliged to be able to receive and process an e-invoice as long as it contains all of the (applicable) core elements of an invoice defined in this European Standard (and provided that it is represented in any of the syntaxes identified in the related Technical Specification CEN/TS 16931-2 “List of syntaxes that comply with EN 16931-1” in accordance with the request referred to in paragraph 1 of article 3 of the Directive 2014/55/EU. The inclusi
