Dies ist nur die E-Rechnungs-Test-Version. Hier einlangende Rechnungen werden nicht verarbeitet und daher auch nicht bezahlt

EN 16931

The European Norm (EN) 16931 is the result of the CEN working group "CEN/TC 434" and defines a uniform semantic data model for e-invoices in Europe. This data model was specified for the syntaxes UBL 2.1 (Universal Business Language) and CII D16B (Cross Industry Invoice). The underlying EU Directive 2014/55/EU requires all primary public administration bodies in all member states to accept e-invoices in these formats from April, 18th 2019. However, this does not create any obligation for the contractual partners to transmit e-invoices.

All EN documents can be obtained from Austrian Standards. A publication on this website is unfortunately not possible. The EN consists of the following documents:

  • EN 16931-1:2017 Part 1: Semantic data model of the core elements of an electronic invoice
  • CEN/TS 16931-2:2017 Part 2: List of syntaxes that comply with EN 16931-1
  • CEN/TS 16931-3-1:2017 Part 3-1: Methodology for syntax bindings of the core elements of an electronic invoice
  • CEN/TS 16931-3-2:2017 Part 3-2: Syntax binding for ISO/IEC 19845 (UBL 2.1) invoice and credit note
  • CEN/TS 16931-3-3:2017 Part 3-3: Syntax binding for UN/CEFACT XML Industry Invoice D16B
  • CEN/TS 16931-3-4:2017 Part 3-4: Syntax binding for UN/EDIFACT INVOIC D16B
  • CEN/TR 16931-4:2017 Part 4: Guidelines on interoperability of electronic invoices at the transmission level
  • CEN/TR 16931-5:2017 Part 5: Guidelines on the use of sector or country extensions in conjunction with EN 16931-1, methodology to be applied in the real environment
  • CEN/TR 16931-6:2017 Part 6: Result of the test of EN 16931-1 with respect to its practical application for an end user

Special rules

In order to be able to document national restrictions, so-called Core Invoice User Specifications (CIUS) and Extensions were defined in "CEN/TR 16931-5:2017". A CIUS may only restrict the data model, while an Extension extends or changes the data model. For Austria, there are two CIUSs that build on top of each other:

  1. CIUS AT NAT - CIUS with the legal rules, which is based directly on the EN.
  2. CIUS AT GOV - CIUS with special rules from e-Rechnung.gv.at for the federal government. This CIUS is based on the "CIUS AT NAT".

The mapping of Austrian CIUS to UBL fields can be downloaded here.

A registry for the collection of CIUSs and Extensions is currently being planned in CEN/TC 434.

Legal implementation in Austria

EU Directive 2014/55/EU was implemented in Bundesvergabegesetz 2018 §368