EN 16931 E-Invoice Standard
CEN (European Committee for Standardization) · Version 1.3.1 (2020)
EN 16931 is the EU's semantic data model for electronic invoices. It defines what information an invoice must contain (the "what") but not how it is represented technically. It is the semantic foundation that XRechnung, Factur-X, and UBL 2.1 all implement.
EN 16931 is the European semantic standard for e-invoicing data. It defines 52 mandatory data elements and a structured taxonomy of invoice information. Rather than specifying a file format, it defines the semantic meaning of each data field. This allows different technical formats — XRechnung, Factur-X, UBL 2.1 — to all be semantically equivalent under EN 16931. It is the backbone of the EU's interoperability framework.
Grounded in official sources listed below. Not a substitute for legal or tax advice.
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Key Data Fields
The following data elements are central to the EN 16931 specification. Mandatory fields are required for compliance; optional fields add detail.
Invoice Header
BT-1 Invoice number Yes BT-2 Invoice issue date Yes BT-3 Invoice due date No BT-5 Invoice total amount with VAT Yes BT-6 Invoice total VAT amount Yes Seller Information
BT-27 Seller name Yes BT-28 Seller VAT identifier Yes BT-29 Seller legal registration identifier No BT-30 Seller trading name No Buyer Information
BT-44 Buyer name Yes BT-45 Buyer VAT identifier Yes BT-46 Buyer legal registration identifier No Invoice Lines
BT-126 Invoice line amount Yes BT-127 Invoice line VAT amount Yes BT-128 Invoice line VAT category code Yes BT-129 Invoice line VAT rate Yes BT-151 Item name Yes BT-152 Item description No Validation Requirements
Invoices using this standard must pass the following validation checks before transmission. Rejections typically occur due to missing mandatory fields or incorrect data types.
- All BT codes must appear with correct data types
- VAT calculation must be consistent (line totals must match header totals)
- Date fields must be valid ISO 8601 dates
- Amount fields must use exactly 2 decimal places
- Currency codes must be valid ISO 4217 codes
Key Advantages
- EU-wide semantic interoperability
- Format-agnostic (works with XML, PDF, UBL)
- Legally mandated by EU directive 2014/55/EU
- Supported by all major ERP systems
Implementation Considerations
- Complex with 52 mandatory fields
- Requires understanding of BT code taxonomy
- Validation can be strict — small errors cause rejections
Common Mistakes to Avoid
- Confusing EN 16931 (semantic model) with XRechnung (a specific format implementing EN 16931)
- Missing or incorrect BT-45 (buyer VAT identifier) — a common rejection reason
- Not understanding that EN 16931 does not specify XML structure — format is separate
Official Sources
All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.
- EN 16931-1:2017 Product Page Standard Body
Official CEN page for the European e-invoicing standard; access to purchase specification
- EN 16931-1:2017 — Semantic Data Model for Invoices Standard Body
Direct specification for the EU semantic e-invoice data model; BT code taxonomy
- EU Directive 2014/55/EU on E-Invoicing Government
Legal basis requiring EU member states to accept EN 16931-compliant invoices