本欧洲标准建立了电子发票核心要素的语义数据模型。语义模型仅包括电子发票所需的基本信息元素，以确保法律（包括财政）合规性，并实现跨境、跨部门和国内贸易的互操作性。该语义模型可供私营和公共部门的组织用于公共采购发票开具。它也可用于私营部门企业之间的发票开具。它并不是专门为给消费者开发票而设计的。本欧洲标准至少符合以下标准:-它在技术上是中立的；-符合电子发票相关国际标准；-本标准的应用应符合第95\/46\/EC号指令对个人数据保护的要求，并适当考虑隐私和数据保护的设计原则、数据最小化原则、目的限制原则、必要性原则和相称性原则；-符合2006\/112\/EC[2]号指令的相关规定；-它允许建立实用、人性化、灵活和经济高效的电子发票系统；-它考虑到中小企业以及分包中央承包当局和承包实体的特殊需要；-适用于企业间的商业交易。

This European Standard establishes a semantic data model of the core elements of an electronic invoice. The semantic model includes only the essential information elements that an electronic invoice needs to ensure legal (including fiscal) compliance and to enable interoperability for cross-border, cross sector and for domestic trade. The semantic model may be used by organizations in the private and the public sector for public procurement invoicing. It may also be used for invoicing between private sector enterprises. It has not been specifically designed for invoicing consumers. This European Standard complies at least with the following criteria: - it is technologically neutral; - it is compatible with relevant international standards on electronic invoicing; - the application of this standard should comply with the requirements for the protection of personal data of Directive 95/46/EC, having due regard to the principles of privacy and data protection by-design, data minimization, purpose limitation, necessity and proportionality; - it is consistent with the relevant provisions of Directive 2006/112/EC [2]; - it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing systems; - it takes into account the special needs of small and medium-sized enterprises as well as of sub-central contracting authorities and contracting entities; - it is suitable for use in commercial transactions between enterprises.