What is EN 16931?
EN 16931 is a European standard published in 2017 by the European Committee for Standardization (CEN). It defines a semantic data model: which information an electronic invoice has to contain so that systems can process it automatically, with no room for interpretation.
Important: EN 16931 is not a file format. It only describes which data an e-invoice must contain, not the technical form it takes. Concrete formats build on the standard, such as XRechnungXRechnungThe German XML standard for e-invoices, based on EN 16931. The mandatory format in public procurement.Look it up in the glossary → (pure XML) or ZUGFeRDZUGFeRDA hybrid e-invoice format: PDF/A-3 with embedded XML. Compliant with EN 16931 from version 2.0.1.Look it up in the glossary → (PDF with embedded XML).
Why is EN 16931 relevant for German companies?
The Wachstumschancengesetz (Growth Opportunities Act) made the e-invoicing obligation binding in Germany. Since 1 January 2025, domestic B2B companies must be able to receive e-invoices. Issuing them becomes mandatory in stages up to 2028. An electronic invoice only counts for this obligation if it meets the requirements of EN 16931.
In practice: anyone receiving invoices from 2025 onwards has to be able to process formats that conform to EN 16931 (XRechnungXRechnungThe German XML standard for e-invoices, based on EN 16931. The mandatory format in public procurement.Look it up in the glossary →, ZUGFeRDZUGFeRDA hybrid e-invoice format: PDF/A-3 with embedded XML. Compliant with EN 16931 from version 2.0.1.Look it up in the glossary → from version 2.0.1, Factur-XFactur-XThe French name for ZUGFeRD. The two formats are technically identical.Look it up in the glossary →), not just PDFs any more.
Which data fields does EN 16931 require?
The standard defines a set of mandatory fields (business terms, or BT) and optional fields. The most important mandatory fields include:
- Invoice number and invoice date: unique identification
- Seller details: name, address, VAT ID
- Buyer details: name, address, and the Leitweg-ID for public-sector customers
- Service period or date of supply
- Line items: quantity, unit price, description, tax rate
- Tax breakdown: net amount, tax amount and tax rate per line
- Payment terms: due date, early payment discount, bank details
- Totals: net, tax, gross, and any prepayments
The full list covers mandatory fields plus numerous optional ones. Which of them are mandatory depends on the specific transaction (for example a domestic supply vs. an intra-Community supply).
Which formats are based on EN 16931?
Three formats matter most in Germany and Europe, and all of them conform to EN 16931:
Pure XML format, published by KoSIT. It is the mandatory format for invoices to public authorities in Germany. It is transmitted via PEPPOLPEPPOLA European network for the secure electronic exchange of business documents, above all e-invoices.Look it up in the glossary → or by email.
PDF/A-3 with embedded XML. Visually readable for people, structured for systems. Conforms to EN 16931 from version 2.0.1 onwards. Widely used for B2B in Germany.
The French name for ZUGFeRD. The two formats are technically identical and are used interchangeably at European level.
How does OXS.eco support EN 16931?
OXS.eco supports EN 16931: incoming e-invoices are checked against the standard, structured data is extracted automatically and handed over to the approval workflow, where your team approves. The following are processed:
- XRechnung: via PEPPOL and by email
- ZUGFeRD from version 2.0.1, as a hybrid PDF/A-3
- Factur-X: as the European variant of ZUGFeRD
Validation checks the mandatory fields; faulty invoices are rejected or flagged for manual clarification by your team. Handover to ERP and accounting systems is structured, and no OCR is needed because the data already sits in the XML in machine-readable form.
Ready for e-invoices that conform to EN 16931?
With OXS.eco you receive, validate and process XRechnung and ZUGFeRD in line with the 2025 e-invoicing obligation: structured, aligned with GoBD, with an audit trail.