EN 16931 och strukturerad fakturadata: vad det betyder för bokföringen
EN 16931 är en EU-standard för strukturerad data i e-fakturor. Den definierar vilken information en elektronisk faktura måste innehålla. I den här artikeln går vi igenom vad standarden betyder för bokföringen och hur sm…
EN 16931 is an EU standard for structured data in e-fakturering. It defines what information an electronic invoice must contain. I denna artikel går vi igenom what the standard means from an bokföring 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 bokföring 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 EN 16931 Standard
EN 16931 is a European standard that defines the minimum content for electronic invoices. It was created based on EU Directive 2014/55/EU and is mandatory for invoicing in the public sector.
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
Läs mer about electronic invoicing legislation in our electronic invoicing article.
Benefits in Bokföring
When invoice data is in a structured format, bokföring benefits significantly:
- Automatic bokföring: the system can assign the invoice line to the correct bokföring account
- VAT calculation becomes automated: VAT codes are directly transferred from the invoice data
- Reconciliation accelerates: 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 your faktureringsprogram produces EN 16931-compliant electronic invoices
- Implement financial management software that can receive and account for structured invoices (e.g., Eemel Accounting)
- Request e-invoices from your suppliers instead of PDF invoices
- Activate automatic bokföring and VAT rules
- Utilize structured data in reporting
Läs mer 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 inköpsfakturor as PDFs to their email. The accountant manually entered each invoice into the bokföring system. Typically, the processing time was 5–10 minutes per invoice.
Transitioning to receiving structured electronic invoices with Eemel Accounting:
- Inköpsfakturor kommer direkt till programvaran som strukturerad data
- Automatic bokföring assigns the invoice to the correct account
- Processing time dropped from 5 minutes to less than 1 minute per invoice
- Monthly invoice processing time was reduced by approximately 4 hours in total
Try it in practice
Eemel Accounting automatically receives and accounts for structured electronic invoices. Bokföring becomes more efficient.
Start for freeFrequently Asked Questions
Is EN 16931 mandatory for small businesses?
Yes, for public sector invoicing. In the privat sektor, it is a strong recommendation and practically the standard for electronic invoicing.
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 entry. Data entry errors and incorrect bokföring 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 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.