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 the structured data of e-invoices. It defines what information an electronic invoice must contain. In this article, we will go through what the standard means from an accounting 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 accounting 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 for e-invoices. It was established based on the EU Directive 2014/55/EU and is mandatory for invoicing in the public sector.
The standard defines, among other things:
- Mandatory data fields (seller, buyer, invoice total, VAT breakdown)
- Structure of invoice lines
- VAT categories and codes
- Presentation of payment terms
- Handling of attachments
Loe lisaks about e-invoicing legislation in our e-invoicing article.
Benefits in accounting
When invoice data is in a structured format, accounting benefits significantly:
- Automatic accounting: the system can allocate the invoice line to the correct accounting account
- VAT calculation automates: VAT codes transfer directly from the invoice data
- Reconciliation speeds up: payments are automatically allocated to invoices
- Reporting improves: structured data can be used to generate reports directly
- Reduction of errors: no manual data entry
Preparation in a small business
- Ensure your invoicing software produces EN 16931-compliant e-invoices
- Adopt financial management software that can receive and account for structured invoices (e.g., Eemel Accounting)
- Ask your suppliers for e-invoices instead of PDF invoices
- Activate automatic accounting and VAT rules
- Utilize structured data in reporting
Loe lisaks 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 purchase invoices as PDFs via email. The accountant manually entered every invoice into the accounting system. Typically, processing time was 5–10 minutes per invoice.
Transition to receiving structured e-invoices with Eemel Accounting:
- Purchase invoices arrive directly into the software as structured data
- Automatic accounting allocates the invoice to the correct account
- Processing time dropped from 5 minutes to less than 1 minute per invoice
- Total invoice processing for the month sped up by approximately 4 hours
Try it in practice
Eemel Accounting automatically receives and posts 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 the 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 transfers directly from one system to another without manual input. Data entry errors and incorrect accounting 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 upon which ViDA's requirements are based."
"This article is general in nature and does not constitute legal advice."