60.55 Ratification completed (DOR) Nov 11, 2024
CEN
CEN/TC 434 Electronic Invoicing
Technical Report
35.240.20 IT applications in office work | 35.240.63 IT applications in trade
Draft
The European Commission will in its project "VAT in the digital age" mandate that VAT reporting on intra-EU transactions is performed in near real time and based on EN 16931. This document defines the impact of this legislation on the various deliverables of CEN/TC 434, with a focus on the subset to be sent to tax authorities and how EN 16931-1 will need to be changed.
NOTE 1 The ViDA proposal only applies to EU member states.
This document does not define the subset of the electronic invoice to be sent to the authorities.
NOTE 2 The definition of that subset is a task of the European Commission. As the subset message is not an invoice, but a VAT report, it is not regarded as a Core Invoice Usage Specification (CIUS). The subset therefore needs not to obey the rules for developing a CIUS. For example, not all mandatory elements in the invoice need to be part of the subset.
Legislation related to this standard
Directive 2014/55/EU of the European Parliament and of The Council of 16 April 2014 on Electronic Invoicing in Public Procurement
IN_DEVELOPMENT
CEN/TR 16931-9:2024
60.55
Ratification completed (DOR)
Nov 11, 2024
