ČSN EN 16931-1 ed. 2

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 le-gal (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 pro-curement 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 Di-rective 95/46/EC, having due regard to the principles of privacy and data protection by-design, data minimizati-on, 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 con-tracting authorities and contracting entities; - it is suitable for use in commercial transactions between enterprises.