Standard

SN-CEN/TR 16931-9:2024

Tilbaketrukket

Merknad: Denne standarden har en ny utgave: SN-CEN/TR 16931-9:2025

Rettelser og tillegg kjøpes separat.

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Omfang

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.

Dokumentinformasjon

  • Standard fra SN
  • Publisert:
  • Tilbaketrukket:
  • Utgave: 2024-11
  • Versjon: 1
  • Varetype: TR
  • ICS 35.240.20
  • ICS 35.240.63
  • National Committee SN/K 254

Referanser i lov

EU lov: 2014/55/EU

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