EN 16931 ja rakenteinen laskudata: mitä se tarkoittaa kirjanpidolle
EN 16931 on EU:n standardi verkkolaskun rakenteiselle datalle. Käymme läpi, mitä standardi tarkoittaa kirjanpidon kannalta ja miten pienyritys hyötyy rakenteisesta datasta.
EN 16931 is an EU standard for structured data in e-invoices. It defines what information an electronic invoice must contain. In this article, we will go through what the standard means for accounting 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 accounting:
| 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) |
EN 16931 – Purpose of the Standard
EN 16931 is a European standard that defines the minimum content requirements for an electronic invoice. It originated from the 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 line items
- VAT categories and codes
- Presentation of payment terms
- Handling of attachments
Read more about e-invoicing legislation in our e-invoice article.
Benefits in Accounting
When invoice data is in a structured format, accounting benefits significantly:
- Automatic account allocation: the system can assign the invoice line to the correct accounting 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 for Small Businesses
- Ensure your invoicing software 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 account allocation and VAT rules
- Utilize structured data for reporting
Read more about the impact of GDPR on financial administration in our GDPR article.
Practical Example: Construction Company and Purchase Invoice Processing
A small construction company previously received purchase invoices as PDFs via email. The accountant manually entered each invoice into the accounting system. Typically, processing time was 5–10 minutes per invoice.
Transitioning to receiving structured e-invoices in Eemel Accounting:
- Purchase invoices arrive directly into the software as structured data
- Automatic account allocation assigns the invoice to the correct account
- Processing time dropped from 5 minutes to less than 1 minute per invoice
- Monthly invoice processing was accelerated by approximately 4 hours in total
Try It in Practice
Eemel Accounting automatically receives and allocates structured e-invoices. Accounting is handled more efficiently.
Start for FreeFrequently Asked Questions
Is EN 16931 mandatory for small businesses?
Yes, for public sector invoicing. In the private sector, it is a strong recommendation and practically a standard for e-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 account allocations are significantly reduced.
Can PDF invoices be converted into structured invoices?
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.