Germany Unveils XRechnung 4.0
A Major Milestone for 2026 E-Invoicing

BREMEN – The Coordination Office for IT Standards (KoSIT) has announced the upcoming release of XRechnung 4.0, the next-generation standard for electronic invoicing in Germany. This update aligns with the new European standard EN 16931-1:2026 and the EU-wide VAT in the Digital Age (ViDA) initiative.

Key Technical Advancements

The transition to version 4.0 introduces several structural changes designed to modernize B2B and B2G transactions:

• Many-to-One Billing: In a significant shift, the rigid “one order, one invoice” relationship is being dissolved. Future invoices will support multiple orders and deliveries within a single document, streamlining complex supply chain processes.
• Sector-Specific Extensions: A new “Extension Component Library” will be introduced. This allows different industries to develop and manage their own specialized data fields while remaining compliant with the core standard.
• Enhanced XML Attachments: While previously limited, XML-based attachments are now fully integrated into the core invoice model, facilitating better data reporting and processing for diverse business requirements.
• ViDA Alignment: The data model has been redesigned to meet the upcoming European e-reporting requirements, ensuring that German businesses are ready for real-time digital tax audits.

Implementation Timeline

• Mid-2026: Official publication of the underlying European norm (EN 16931-1:2026).
• Mid-to-Late 2026: Release of the final XRechnung 4.0 specification.
• Pre-release Phase: A preliminary version of the specification will be made available shortly to allow software providers and businesses to begin technical mapping, though it is not yet intended for production use.

Strategic Impact

The shift to XRechnung 4.0 represents a substantial technical effort for software providers and public administrations. However, KoSIT emphasizes that this transition is a crucial step toward a future-proof digital economy. By adopting these standards, Germany aims to provide a seamless bridge between domestic B2B mandates and broader European interoperability.

Official KoSIT announcement on XRechnung 4.0 implementation