CEN/TC 434
| Projekta Nr. | CEN/TR 16931-9:2024 |
|---|---|
| Nosaukums | 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. |
| Reģistrācijas numurs (WIID) | 79760 |
| Darbības sfēra | 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. |
| Statuss | Standarts spēkā |
| ICS grupa | 35.240.20 35.240.63 |