What is EN 16931?

EN 16931 works on two levels:

1. Semantic Model (What)

The standard defines 162 business terms that an invoice can contain, organized into groups:

• Invoice identification (number, date, type)
• Seller and buyer information
• Payment details
• Tax information
• Line items
• Totals

2. Technical Syntaxes (How)

The semantic model can be expressed in two XML syntaxes:

• UBL 2.1: Used by Peppol, XRechnung (UBL variant)
• UN/CEFACT CII: Used by ZUGFeRD, Factur-X, XRechnung (CII variant)

CIUS: Country Extensions

Countries can create "Core Invoice Usage Specifications" (CIUS) that add rules without breaking EU compatibility. Examples:

• XRechnung: German CIUS with Leitweg-ID requirement
• Peppol BIS: Peppol's CIUS with network-specific rules

Legal Requirement

EU Directive 2014/55/EU mandates EN 16931 for public procurement. All EU governments must accept EN 16931-compliant invoices.

Cross-Border Interoperability

An EN 16931 invoice from Germany works in France, Italy, or any EU country. The standard ensures data can be understood regardless of the sender's software.

Future Mandate

ViDA (VAT in the Digital Age) will make EN 16931-based e-invoicing mandatory for all EU B2B transactions by 2030. Starting now puts you ahead.

Step 1: Understand Your Requirements

Check which CIUS applies to your situation. Germany uses XRechnung, Belgium uses Peppol BIS, France uses Factur-X.

Step 2: Choose Your Syntax

UBL for Peppol/international; CII for ZUGFeRD/Factur-X. Both are equally compliant.

Step 3: Validate Compliance

Use validation tools to check both EN 16931 base rules and any CIUS-specific rules.