CEN - PREN 16931-8
Electronic invoicing - Part 8: Semantic data model of the elements of an e-receipt or a simplified electronic invoice
| Organization: | CEN |
| Publication Date: | 1 January 2022 |
| Status: | pending |
| Page Count: | 71 |
| ICS Code (IT applications in office work): | 35.240.20 |
| ICS Code (IT applications in trade): | 35.240.63 |
scope:
This document establishes a semantic data model of an e-receipt or a simplified electronic invoice. In the remainder of this document, when "e-receipt" is mentioned, "simplified invoice" is also meant. The semantic model includes essential information elements that an electronic receipt needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and domestic trade. The semantic model can be used by organizations in the private and the public sector for documenting by issuing a receipt for the purchase of services and /or goods. It can also be used for documenting a purchase between private sector enterprises. In addition, it has been designed for the use of consumers.
What separates the receipt document from the invoice document is basically the dynamics of the usage. An invoice is mainly issued to achieve a payment for delivered goods and services and a receipt is issued to document the payment for the purchase of goods and services. In addition, the invoices always contain information about the buyer, whereas the receipt only needs that in certain cases and is for the most part issued without a buyer identification.
These conditions are regulated differently by laws and practice in different countries and this has been taken into consideration.
This document 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 document is intended to 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;
- it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing and cash register 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 and between enterprises and consumers.
Document History
