Guide
Markdown exportDIN EN 16931-1: E-Invoice Data Model
EN 16931 defines the semantic data model for a European electronic invoice. National profiles and recipient rules add further checks.
About DIN EN 16931-1
EN 16931-1 defines the semantic data model for a European electronic invoice. The 2017 edition established the model, and CEN published a revised edition in 2026. During the transition, use the edition required by the recipient, national CIUS, and validator.
National mandates and ViDA
ViDA is an EU VAT digitalisation package. There is no single EU-wide B2B e-invoicing go-live in 2025; national mandates and later cross-border reporting (2030) apply instead.
Interactive family tree
One model, two syntaxes, many rule sets
EN 16931 defines what invoice data means. UBL and CII write it down. CIUS and profiles add rules on top. Tap a box for details.
EN 16931
Part 1 · semantic model
- What it is
- The European e-invoicing standard from CEN. Part 1 defines what invoice data means: business terms such as BT-1 (invoice number) and BT-2 (issue date), grouped into business groups (BG), plus the business rules they must meet.
- Who uses it
- Every format in this tree. Public buyers covered by Directive 2014/55/EU must receive and process invoices that follow it, and national B2B mandates build on it.
- Syntax
- None of its own. Part 3 binds the model to two XML syntaxes: UBL 2.1 and UN/CEFACT CII D16B.
Core Requirements
- Unique invoice identification
- Invoice date and due date
- Seller and buyer information
- Complete address data
- Tax information and VAT
- Currency codes per ISO 4217
- Invoice line item details
- Payment information
What EN 16931 provides
Shared semantics
The same business terms across supported UBL and CII syntax bindings
Less re-entry
Structured data can reduce re-keying and make validation easier
National profiles
A CIUS can restrict the core model and add national rules
Syntax choice
UBL and CII can represent the same semantic invoice model
Compliance Checklist
- Validation against EN 16931-1 schema
- Structured data format (XML/UBL/CII)
- Complete business partner information
- Correct tax calculations
- Unique document references
- Compliance with local tax laws
- Digital signature (if required)
- Long-term archiving requirements
National Implementations
| Compliance Guides | Role | DIN EN 16931-1 |
|---|---|---|
| XRechnung | German CIUS | Germany |
| Factur-X/ZUGFeRD | Hybrid CII profiles | Germany/France |
| FatturaPA | National format | Italy |
| UBL | EN 16931 syntax | EU-wide |
| Peppol BIS | Network profile | Participating markets |
Important Dates
2017
EN 16931-1 publication
2020
Mandatory acceptance B2G
2030
ViDA cross-border digital reporting
Related Resources
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