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  • BSI
    PD CEN/TR 16931-9:2025 - TC Tracked Changes. Electronic invoicing - VAT reporting and gap analysis with current eInvoicing standardization deliverables
    Edition: 2026
    $695.28
    / user per year

Description of PD CEN/TR 16931-9:2025 - TC 2026

The European Commission will in its project "VAT in the digital age" (ViDA) mandate that VAT reporting on intra-EU transactions is performed in near real-time and based on EN 16931 1. This Technical Report 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 needs to be changed. The ViDA package applies to all EU member states and specific territories where the VAT legislation applies (e.g. Northern Ireland in respect to goods). This document does not define the content of the common electronic message based on the electronic invoice to be sent to the authorities. The definition of that common electronic message (DRR message) is a task of the European Commission, possibly with help of CEN. As the DRR message is not an invoice, but a VAT report, it is not to be regarded as a Core Invoice Usage Specification (CIUS). The DRR message 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 DRR message.

Standard NumberPD CEN/TR 16931-9:2025 - TC
TitleTracked Changes. Electronic invoicing - VAT reporting and gap analysis with current eInvoicing standardization deliverables
StatusDefinitive
Publication Date2026-01-14
DescriptorsCommercial documents, Analysis, Bills (invoices), Invoicing, Invoices, Sales documents, Electronic data processing, VAT
ICS35.240.20 IT applications in office work, 35.240.63 IT applications in trade
CommitteeIST/47/-/2
ISBN978 0 539 40512 5
PublisherBSI
Pages82



About BSI

BSI Group, also known as the British Standards Institution is the national standards body of the United Kingdom. BSI produces technical standards on a wide range of products and services and also supplies certification and standards-related services to businesses.
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