This document defines the standardized mapping of the specific requirements of an insurance premium invoice to the generic electronic invoice described in EN 16931‑1. This mapping meets the requirements of an electronic premium invoice to ensure legal (including fiscal) compliance as well as business and technical demands of the insurance industry.

Premium invoices can be issued by different organizations of the insurance industry to commercial clients or consumers. This document includes premium invoices issued by insurance companies as well as insurance intermediaries.

This document does not deal with data protection matters in premium invoices.

Premium invoices are regularly not subject to VAT but to special taxes. In particular, the requirements resulting from insurance tax regulations are considered. Requirements for other taxes are also incorporated.

The rules defined in EN 16931‑1 do not support invoices with amounts not subject to VAT together with additional amounts which are subject to VAT. Therefore, this document also does not support premium invoices which invoice other goods and services which are subject to VAT invoiced together with premium amounts.

Out of the scope of this document are accounting transactions between insurance companies and insurance intermediaries which may contain premium invoice data, but regularly consist of other data (e.g. commissions) which are not part of a regular invoice.