Germany XRechnung 4.0 EN 16931 E-Invoicing

XRechnung 4.0 Preview: Changes in the Standard and Implementation Planning

KoSIT has published a preliminary specification for XRechnung 4.0 based on EN 16931-1:2026. This article explains the main changes, the status of the technical components and the implications for implementation planning.

30 September 2026

5 min read

KoSIT has published a preliminary specification for XRechnung 4.0, while the underlying European standard, EN 16931-1:2026, has been revised. These developments provide a basis for preparation but do not introduce an immediate migration deadline.

The preliminary XRechnung specification was published on 15 September 2026. The revised European standard has been available in English since March 2026. Its German-language edition is available as DIN EN 16931-1:2026-10.

The following sections describe the changes and the steps businesses can take to prepare.

Extensions to the core invoice model

The revised core invoice model adds more than 50 Business Terms and seven Business Groups. The principal changes include:

Multiple orders and deliveries

The new model allows multiple purchase orders and deliveries to be referenced within one invoice. This provides more flexibility for transactions that involve several orders or deliveries.

More detailed delivery information

Additional fields support more detailed delivery information, allowing relevant data to be represented in a structured form.

Discounts, interest and third-party charges

New elements support early payment discounts, default interest and charges on behalf of third parties. These make it possible to represent the relevant commercial information more precisely in structured invoice data.

XML attachments in the core invoice model

XML files may be included as attachments in the revised core invoice model. This capability was already available through the XRechnung extension. The change concerns XML attachments specifically; embedding supporting documents in general is not a new feature of XRechnung 4.0.

Businesses can review whether the new elements would replace information currently supplied in free-text fields or through extensions.

Preliminary specification and production use

KoSIT states that the preliminary specification is not intended for production use. It gives public bodies, businesses and software providers an early overview of the new and changed functionality.

The full bundle depends on European technical components. According to KoSIT’s updated guidance, the syntax binding documents have been published, while the CEN validation artefacts are still outstanding. The technical components for XRechnung 4.0 can be finalised once those artefacts are available.

KoSIT currently expects the complete XRechnung 4.0 bundle to be published in spring 2027. This is an expected release window, rather than a confirmed date for mandatory use.

Transition framework through March 2029

Parallel use of the previous and revised versions of EN 16931-1 is planned until March 2029. The specific transition arrangements for XRechnung will be determined within that framework and announced with the XRechnung 4.0 bundle.

For implementation planning, distinguish between the following points:

Continue using a released XRechnung 3.0 version accepted by the recipient. The preliminary 4.0 specification does not replace the current production standard.
Use the preliminary specification for analysis and preparation. Production migration should be planned against the released bundle and the announced transition rules.
The German B2B issuing phase beginning on 1 January 2027 primarily affects in-scope issuers with previous-year turnover above EUR 800,000. Further transition rules and exceptions must be assessed separately. These statutory deadlines are independent of the XRechnung 4.0 release.

Discuss version support, data mapping and testing with your provider. The extent to which a future update can be handled through configuration depends on the integration and the new requirements.

Recommended preparation

1. Review the preliminary specification

Compare the preliminary specification with your invoice content and identify the fields or extensions your processes may need. Continue to base production invoicing on a released version accepted by the recipient.

2. Check the profile used in production

Confirm which version and document profile your system produces, and compare them with the recipient’s current acceptance rules. Older profiles may no longer be accepted even if a file passes validation against an older ruleset.

3. Agree the migration scope with your provider

Clarify which changes the provider will implement, which changes are required in your ERP system and who will test the complete invoice process before migration.

Use our free E-Invoice Validator to check supported versions of XRechnung, Peppol BIS Billing and ZUGFeRD. The customisation identifier in an XML file can indicate its profile version, for example xrechnung_2.3. Check that profile against the recipient’s requirements; a valid result under an older ruleset does not establish current acceptance.

Check your current invoice format

Use the free E-Invoice Validator to check supported invoice formats and identify schema or business-rule errors before sending.

Free validation tool • No user account required • Technical validation report

How we help

We convert invoice data from your ERP system into a supported profile accepted by the recipient. When requirements change, the necessary conversion and validation updates can be assessed as part of the integration. The impact of a migration to XRechnung 4.0 will depend on the final specification and your source data.

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Sources

XStandards Einkauf (KoSIT) — EN 16931: current status and outlook on XRechnung 4.0 KoSIT — XRechnung 4.0: specification and implementation status (German) KoSIT — Preliminary XRechnung 4.0 specification, 16 September 2026 (German)

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