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CEN/TR 16931-9:2024

Electronic invoicing - Part 9: VAT reporting and gap analysis with current e-invoicing standardization deliverables

General information

Valid from 02.12.2024
Base Documents
CEN/TR 16931-9:2024
Directives or regulations
None

Standard history

Status
Date
Type
Name
02.12.2024
Main
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.

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