DANSK DSF/FPRCEN/TR 16931-9 PDF

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/TC434, 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 examples, not all mandatory elements in the invoice need to be part of the subset.