# DIN EN 16931-1

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.

## 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

- [EU eInvoicing Portal](https://europa.eu/youreurope/business/finance-funding/invoicing/e-invoicing/index_en.htm)
- [Official Standard](https://standards.cen.eu/dyn/www/f?p=204:110:0::::FSP_PROJECT:60602&cs=1B61B766636F9FB34B7DBD72CE9026C72)
- [XRechnung Standard](/resources/compliance/xrechnung-standard)
- [PEPPOL Network](/resources/compliance/peppol-network-guide)