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  • BSI
    PD CEN/TR 16931-9:2024 Electronic invoicing - VAT reporting and gap analysis with current e-invoicing standardization deliverables
    Edition: 2024
    $455.10
    / user per year

Description of PD CEN/TR 16931-9:2024 2024

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.

Standard NumberPD CEN/TR 16931-9:2024
TitleElectronic invoicing - VAT reporting and gap analysis with current e-invoicing standardization deliverables
StatusDefinitive
Publication Date2024-11-26
Identical National Standard OfCEN/TR 16931-9
DescriptorsElectronic data processing, Bills (invoices), Invoicing, Commercial documents, Sales documents, Invoices, VAT, Analysis
ICS35.240.20 IT applications in office work, 35.240.63 IT applications in trade
CommitteeIST/47/-/2
ISBN978 0 539 32047 3
PublisherBSI
Pages36
GROUPS