EN 16931 y datos estructurados de facturas: qué significa para la contabilidad
EN 16931 es una norma de la UE sobre datos estructurados en facturas electrónicas. Define qué información debe contener una factura electrónica. En este artículo explicamos qué significa la norma para la contabilidad y…
EN 16931 is an EU standard for structured data in e-invoices. It defines what information an electronic invoice must contain. En este artículo repasamos what the standard means from an contabilidad perspective and how a small business benefits from structured data.
Structured data vs. PDF – why does it matter?
A PDF invoice is a human-readable image. A structured invoice (e.g., Finvoice, Peppol BIS) is machine-readable data. The difference is significant from an contabilidad perspective:
| Ominaisuus | PDF-lasku | Rakenteinen lasku |
|---|---|---|
| Tiliöinti | Manuaalinen tai OCR (virhealtis) | Automaattinen sääntöjen perusteella |
| ALV-käsittely | Tarkistettava käsin | ALV-koodit mukana datassa |
| Arkistointi | Erillinen tallennus | Integroituu suoraan kirjanpitoon |
| Hakeminen | Hankala | Helppo (hakukentät) |
| Virheet | Yleisiä (näppäilyvirheet) | Harvinaisia (data siirtyy suoraan) |
The purpose of the EN 16931 standard
EN 16931 is a European standard that defines the minimum data content of an electronic invoice. It was developed based on EU directive 2014/55/EU and is mandatory for public sector invoicing.
The standard defines, for example:
- Mandatory data fields (seller, buyer, invoice total, VAT breakdown)
- Structure of invoice lines
- VAT categories and codes
- Presentation of payment terms
- Handling of attachments
Leer más about facturación electrónica legislation in our facturación electrónica article.
Benefits in contabilidad
When invoice data is in a structured format, contabilidad benefits significantly:
- Automatic contabilidad entries: the system can assign the invoice line to the correct contabilidad account
- VAT calculation is automated: VAT codes are transferred directly from the invoice data
- Reconciliation is faster: payments are automatically matched to invoices
- Reporting improves: reports can be generated directly from structured data
- Reduction of errors: no manual data entry
Preparation in a small business
- Ensure that your software de facturación produces EN 16931-compliant electronic invoices
- Start using financial management software that can receive and account for structured invoices (e.g., Eemel Accounting)
- Ask your suppliers for electronic invoices instead of PDF invoices
- Activate automatic contabilidad entries and VAT rules
- Utilize structured data in reporting
Leer más about the impact of GDPR on financial management in our GDPR article.
Practical example: a construction company and purchase invoice processing
A small construction company previously received facturas de compra as PDFs via email. The accountant manually entered each invoice into the contabilidad system. Typically, the processing time was 5–10 minutes per invoice.
Transition to receiving structured electronic invoices with Eemel Accounting:
- Las facturas de compra llegan directamente al software como datos estructurados
- Automatic contabilidad entries assign the invoice to the correct account
- Processing time dropped from 5 minutes to less than 1 minute per invoice
- The processing of monthly invoices accelerated by about 4 hours in total
Try it in practice
Eemel Accounting automatically receives and accounts for structured electronic invoices. Contabilidad is handled more efficiently.
Start for freeFrequently asked questions
Is EN 16931 mandatory for small businesses?
Yes, for invoicing the public sector. In the sector privado, it is a strong recommendation and practically the standard for facturación electrónica.
Does Eemel Accounting support the EN 16931 standard?
Yes. Eemel supports Finvoice and Peppol BIS formats, which are EN 16931 compliant.
How does structured data reduce errors?
Data is transferred directly from one system to another without manual data entry. Data entry errors and incorrect contabilidad entries are significantly reduced.
Can PDF invoices be converted into structured ones?
OCR technology can read PDF invoices, but the result is prone to errors. A better solution is to ask suppliers directly for e-invoices.
How does ViDA relate to EN 16931?
ViDA (VAT in the Digital Age) requires structured invoice data. EN 16931 is the standard on which ViDA's requirements are based.
This article is general in nature and does not constitute legal advice.