EU standards body, CEN, formally approves revised EN 16931 e-invoicing standard for ViDA
On 13 February 2026, the EU National Standard Body, CEN, has approved updates to the EU standard on e-invoicing, EN 16931-1 semantic data model standard.
The follows October 2025 informal agreement on modernisation of the standard beyond B2G following the approval of the VAT in the Digital Age reforms, which mandates from July 2030 intra-community structured e-invoicing.
The addition of new fields to the original 2017 B2G formate means the standard is now adapted for B2B and use in the July 2030 Digital Reporting Requirements.
This standard was originally designed for public procurement and B2G transactions.The CEN subcommittee, CEN/TC 434, worked along three strands:
- New core semantic data model for B2B transactions (see below)
- Syntax bindings for CII and UBL, with new rules on mandatory and optional fields
- Extension methodology (CIUS and extensions) including industry-specific
Additional information for B2B transactions
There are a number of specific changes approved the ViDA Digital Reporting proposals, including:
- Invoice coding
- Facilitating repeat and multiple orders
- Discounts on early payments; late fines
- New invoice information:
- Adding bank IBAN details
- Where relevant, mentioning of use of triangulation simplification
- Corrective invoice sequential numbering
- FX
- Wider range of exempt supplies
- Including national special VAT schemes e.g. margin scheme
- Adding XML attachments
- Classification for invoice codes
EU VAT in the Digital Age reforms
| EU VAT in the Digital Age | |
| 3 pillars to improve efficiency of VAT for all and reduce fraud | |
| 1. Digital Reporting Requirements; e-invoicing | Jul 2030-35: Mandatory digital reporting of intra-community transactions; obligation to be able to issue and receive intra-community e-invoices; member states free to impose own e-invoicing or real-time reporting but most conform to EU e-invoice standard EN 16931 |
| Read more about EU Digital Reporting Requirements (DRR) | |
| Structured e-invoices mandated for intra-community supplies | |
| EC Sales lists replaced by Digital Reporting Requirements | |
| 10-day e-invoicing deadline for intra-community sales | |
| 5-day e-reporting time limit intra-community purchases | |
| Withdrawal of EU permission requirements for e-invoicing | |
| Central VIES database launch | |
| 2 Platform economy | Jul 2028 / Jan 2030: Travel & accommodation sharing platforms to become deemed supplier / liable to users' VAT. New definitions of the roles of providers, users and platforms to avoid double and no-taxation (voluntary Jul 2028) |
| Read more - Travel & accommodation platforms deemed suppliers for EU VAT | |
| 3 Single VAT Registration; extension of OSS | July 2028: Following the 1 July 2021 introduction of the One Stop-Shop (OSS), extended to cover movement of own stocks prior to cross-border B2C to reduce the foreign, non-resident VAT registrations & returns. Plus to movements of own stock with ending of 'call-off' stock burden |
| January 2027 initial changes | |
| Transfer of own goods OSS extension | |
| Call-off stock VAT simplification ends | |
| Harmonisation of B2B Reverse Charge rules | |
| Creation of Single VAT Registration identiy | |
| Securing IOSS (Mar 2028) | |
