EN 16931-1:2017

Key: eu-en16931-v2017 Module: github.com/invopop/gobl Support for the European Norm (EN) 16931-1:2017 standard for electronic invoicing. This addon ensures the basic rules and mappings are applied to the GOBL document ensure that it is compliant and easily convertible to other formats. We strongly recommend checking the output and specifically the extension codes used to ensure that any assumptions do not need be adjusted.

Tax Code Extension Mappings

The following tables show how GOBL tax keys/categories are mapped to UNTDID 5305 tax category codes:

VAT

GOBL Tax Key	UNTDID 5305 Code	Description
standard	S	Standard rate
zero	Z	Zero rated goods
exempt	E	Exempt from tax
reverse-charge	AE	VAT Reverse Charge
intra-community	K	Intra-community supply
export	G	Export outside the EU
outside-scope	O	Not subject to VAT

Other

For Spanish special territories, IGIC (Canary Islands) maps to code L and IPSI (Ceuta and Melilla) maps to code M. Any other tax category defaults to UNTDID 5305 code O (Outside Scope).

Exemption Notes

Exempt tax categories (E, AE, K, G, O) require either a CEF VATEX code (cef-vatex) on the tax combo, or an exemption note in tax.notes. Exemption notes use the tax.Note struct with cat, key, and text fields. During normalization, the note’s key is mapped to the corresponding untdid-tax-category extension (e.g. exempt → E, reverse-charge → AE). Each exempt tax category without a VATEX code must have at least one exemption note covering it.

Scenarios

bill/invoice

standard

Filters:

Types: standard

Output:

Extensions: untdid-document-type:380

credit-note

Filters:

Types: credit-note

Output:

Extensions: untdid-document-type:381

debit-note

Filters:

Types: debit-note

Output:

Extensions: untdid-document-type:383

corrective

Filters:

Types: corrective

Output:

Extensions: untdid-document-type:384

proforma

Filters:

Types: proforma

Output:

Extensions: untdid-document-type:325

standard, #partial

Filters:

Types: standard
Tags: partial

Output:

Extensions: untdid-document-type:326

standard, #self-billed

Filters:

Types: standard
Tags: self-billed

Output:

Extensions: untdid-document-type:389

credit-note, #self-billed

Filters:

Types: credit-note
Tags: self-billed

Output:

Extensions: untdid-document-type:261

standard, #prepayment

Filters:

Types: standard
Tags: prepayment

Output:

Extensions: untdid-document-type:386

standard, #factoring

Filters:

Types: standard
Tags: factoring

Output:

Extensions: untdid-document-type:393

credit-note, #factoring

Filters:

Types: credit-note
Tags: factoring

Output:

Extensions: untdid-document-type:396

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Exemption notes	`GOBL-EU-EN16931-BILL-INVOICE-08` Exempt tax categories require either a VATEX code or an exemption note
`tax`	Present	`GOBL-EU-EN16931-BILL-INVOICE-01` Tax details are required with ext and UNTDID document type
`tax.ext`	Ext require [untdid-document-type]	`GOBL-EU-EN16931-BILL-INVOICE-02` Document type extension is required
`lines`	Present	`GOBL-EU-EN16931-BILL-INVOICE-03` At least one line is required (BR-16)
`supplier.addresses`	Present	`GOBL-EU-EN16931-BILL-INVOICE-04` Supplier addresses are required (BR-8)
`customer.addresses`	Present	`GOBL-EU-EN16931-BILL-INVOICE-05` Customer addresses are required (BR-10)
`payment`	Is due standard invoice Present	`GOBL-EU-EN16931-BILL-INVOICE-06` Payment details are required when amount is due (BR-CO-25)
`payment.terms`	Is due standard invoice Present	`GOBL-EU-EN16931-BILL-INVOICE-07` Payment terms are required when amount is due (BR-CO-25)

bill.Discount

Field	Test	Validation Code / Message
Discount	Reason or allowance	`GOBL-EU-EN16931-BILL-DISCOUNT-02` Either a reason or an allowance type extension is required (BR-33)
`taxes`	Present	`GOBL-EU-EN16931-BILL-DISCOUNT-01` Taxes are required (BR-32)

bill.LineDiscount

Field	Test	Validation Code / Message
LineDiscount	Reason or allowance	`GOBL-EU-EN16931-BILL-LINEDISCOUNT-01` Either a reason or an allowance type extension is required (BR-41)

bill.Charge

Field	Test	Validation Code / Message
Charge	Reason or charge	`GOBL-EU-EN16931-BILL-CHARGE-01` Either a reason or a charge type extension is required (BR-36)

bill.LineCharge

Field	Test	Validation Code / Message
LineCharge	Reason or charge	`GOBL-EU-EN16931-BILL-LINECHARGE-01` Either a reason or a charge type extension is required (BR-44)

pay.Instructions

Field	Test	Validation Code / Message
`ext`	Ext require [untdid-payment-means]	`GOBL-EU-EN16931-PAY-INSTRUCTIONS-01` Payment means extension is required (BR-49)

pay.Terms

Field	Test	Validation Code / Message
Terms	Has due dates or notes	`GOBL-EU-EN16931-PAY-TERMS-01` Either due_dates or notes must be provided (BR-CO-25)

org.Item

Field	Test	Validation Code / Message
`unit`	Present	`GOBL-EU-EN16931-ORG-ITEM-01` Unit is required (BR-23)

org.Attachment

Field	Test	Validation Code / Message
`code`	Present	`GOBL-EU-EN16931-ORG-ATTACHMENT-01` Code is required

org.Party

Field	Test	Validation Code / Message
`inboxes`	Length between 0 and 1	`GOBL-EU-EN16931-ORG-PARTY-01` Cannot have more than one inbox (BT-34, BT-49)

org.Inbox

Field	Test	Validation Code / Message
Inbox	Scheme required with code	`GOBL-EU-EN16931-ORG-INBOX-01` Scheme cannot be blank when code is set (BR-62, BR-63)
Inbox	Code required with scheme	`GOBL-EU-EN16931-ORG-INBOX-02` Code cannot be blank when scheme is set

org.Address

Field	Test	Validation Code / Message
`country`	Present	`GOBL-EU-EN16931-ORG-ADDRESS-01` Country is required (BR-9, BR-11, BR-20, BR-57)

tax.Combo

Field	Test	Validation Code / Message
`ext`	Ext require [untdid-tax-category]	`GOBL-EU-EN16931-TAX-COMBO-01` Tax category extension is required
`ext`	Is VAT Ext ‘untdid-tax-category’ in [AE, E, G, K, O, S, Z]	`GOBL-EU-EN16931-TAX-COMBO-02` VAT category code must be valid
`ext`	Is IGIC Ext ‘untdid-tax-category’ in [L]	`GOBL-EU-EN16931-TAX-COMBO-03` Must use IGIC category code
`ext`	Is IPSI Ext ‘untdid-tax-category’ in [M]	`GOBL-EU-EN16931-TAX-COMBO-04` Must use IPSI category code
`ext`	Is outside scope Ext ‘untdid-tax-category’ in [O]	`GOBL-EU-EN16931-TAX-COMBO-05` Must use outside scope category code
`ext`	Is non-exempt Ext exclude [cef-vatex]	`GOBL-EU-EN16931-TAX-COMBO-07` VATEX extension must not be set for standard, zero, IGIC, or IPSI categories (BR-S-10, BR-Z-10)

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

EN 16931-1:2017

Tax Code Extension Mappings

VAT

Other

Exemption Notes

Scenarios

bill/invoice

Validation Rules

​Tax Code Extension Mappings

​VAT

​Other

​Exemption Notes

​Scenarios

​bill/invoice

​Validation Rules

Tax Code Extension Mappings

VAT

Other

Exemption Notes

Scenarios

bill/invoice

Validation Rules