Norme NBN EN 16931-1 : 2017

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Aperçu
Facturation électronique - Partie 1: Modèle sémantique de données des éléments essentiels d'une facture électronique
Statut
:
Remplacée
Date de publication
:
7/2017
Langues
:
EN/FR/DE
Remplacé par
:
ICS
:
35.240.20 Applications des TI en bureautique 35.240.63 Applications des TI dans le commerce
Sommaire :
This European Standard establishes a semantic data model of the core elements of an electronic invoice. The semantic model includes only the essential information elements that an electronic invoice needs to ensure legal (including fisca
l) compliance and to enable interoperability for cross-border, cross sector and for domestic trade. The semantic model may be used by organizations in the private and the public sector for public procurement invoicing. It may also be used for invoicing between private sector enterprises. It has not been specifically designed for invoicing consumers. This European Standard 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 standard should 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 [2]; - it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing 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.
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