EN 16931 describes the semantic data model of an e-invoice and the permitted syntaxes (CII and UBL) under Directive 2014/55/EU. Under § 14 (1) UStG the format of an e-invoice must comply with it or be agreed between the parties. XRechnung, ZUGFeRD and Peppol BIS Billing 3 build on it.
¹Note: This definition is for general orientation only and does not replace legal advice for your case.
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