DIN EN 16931:2016-02

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 public and private sector organizations for public procurement invoicing. It may also be used for invoicing between private sector enterprises.