EN 16931 et données de facturation structurées : impact pour la comptabilité
EN 16931 est une norme européenne sur les données structurées des factures électroniques. Elle définit les informations qu’une facture électronique doit contenir. Cet article explique ce que la norme signifie pour la co…
"EN 16931 is an EU standard for structured data in e-invoices. It defines what information an electronic invoice must contain. Dans cet article, nous passons en revue what the standard means from an comptabilité 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 for comptabilité:"
| 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 e-invoice. It was developed based on EU Directive 2014/55/EU and is mandatory for public sector invoicing.
The standard defines, among other things:
- Mandatory data fields (seller, buyer, invoice amount, VAT breakdown)
- Structure of invoice lines
- VAT categories and codes
- Presentation of payment terms
- Handling of attachments
Lire la suite about facturation électronique legislation in our e-invoice article.
Benefits for comptabilité
When invoice data is in a structured format, comptabilité benefits significantly:
- Automatic allocation: the system can assign the invoice line to the correct comptabilité account
- VAT calculation becomes automated: VAT codes are transferred directly from the invoice data
- Reconciliation speeds up: 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 logiciel de facturation produces EN 16931-compliant e-invoices
- Implement financial management software that can receive and allocate structured invoices (e.g. Eemel Accounting)
- Request e-invoices from your suppliers instead of PDF invoices
- Activate automatic allocation and VAT rules
- Utilize structured data in reporting
Lire la suite about the impact of GDPR on financial management in our GDPR article.
Practical example: construction company and purchase invoice processing
A small construction company previously received factures d'achat as PDFs via email. The accountant manually entered each invoice into the comptabilité system. Typically, the processing time was 5–10 minutes per invoice.
Transition to receiving structured e-invoices with Eemel Accounting:
- Les factures fournisseurs arrivent directement dans le logiciel sous forme de données structurées
- Automatic allocation assigns 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 approximately 4 hours in total
Try in practice
Eemel Accounting automatically receives and allocates structured e-invoices. Comptabilité is handled more efficiently.
Start for freeFrequently asked questions
Is EN 16931 mandatory for small businesses?
Yes, for public sector invoicing. In the secteur privé, it is a strong recommendation and practically the standard for facturation électronique.
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 input. Data entry errors and incorrect allocations 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 for e-invoices directly.
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.