Access to this CEN and EVS standard has been sponsored by the European Commission. You can download the file for free.
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 fiscal) 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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