XRechnung 4.0 — Germany's New Electronic Invoice Standard and Peppol
A deep overhaul of Germany's CIUS based on EN 16931-1:2026, with multi-order support, sector extensions and ViDA-ready fields.
A deep overhaul of Germany's CIUS based on EN 16931-1:2026, with multi-order support, sector extensions and ViDA-ready fields.
XRechnung is the German CIUS of EN 16931, mandatory for B2G suppliers since 2017 and increasingly used in the private sector. In March 2026 KoSIT announced version 4.0 — based on EN 16931-1:2026 and a key building block of the upcoming B2B mandate and ViDA.
Until now XRechnung evolved incrementally. Version 3.0 (2021–2022) became the basis for the national rule set (DE-NRS), enabling Peppol BIS Billing 3.0 in Germany. EN 16931-1:2026 fundamentally changes the data model — KoSIT calls v4.0 a "grundlegende Weiterentwicklung", not a bugfix.
Removes the strict 'one order — one delivery — one invoice' rule. Supports combining multiple orders, deliveries and customer references — reflecting real supply chains and requiring revisited three-way matching.
More flexible, B2B-oriented model. VAT/rounding combinations are clarified. New fields: detailed bank details, multiple payment terms, early payment discounts (Skonto) and late payment penalties — required for ViDA real-time reporting.
A new Extension Component Library allows industries (construction, healthcare, ...) to publish their own extensions without waiting for changes to the core standard.
Structured XML attachments become part of the core model, simplifying transmission of embedded data such as specifications or reports.
Supports the new Digital Reporting Requirements (DRR): more detailed banking data, multiple payment conditions and buyer identifiers.
Built on UBL 2.5 and UN/CEFACT CII D25A. Documents valid under v3.0 will not pass v4.0 validation.
ZUGFeRD will also be adapted to EN 16931-1:2026, but its evolution depends on publication of the CII D25A schemas.
Publication of EN 16931-1:2026 — CEN approved the new standard in February 2026.
Preliminary version of XRechnung 4.0 released for testing — not for production.
Final XRechnung 4.0 specification, after CEN syntax bindings (UBL 2.5 / CII D25A) are approved.
Peppol removes all profiles below 3.0 (incl. 2.1) from the network.
B2B obligation: companies with annual revenue > €800,000 must issue structured e-invoices.
Full B2B obligation extends to all businesses.
Peppol BIS Billing 3.0 is recognized as functionally equivalent to XRechnung 3.0 thanks to the DE-NRS rule set.
Peppol BIS 4.0 unifies BIS 3.0 with PINT on EN 16931-1:2026 — sharing the foundation with XRechnung 4.0.
Update to XRechnung 3.0 — anything below will be removed from Peppol by 1 Aug 2026.
Review business processes for the new multi-order invoice model.
Consult your e-invoicing provider on EN 16931 / XRechnung 4.0 readiness.
Plan for the 2027/2028 B2B obligation rollout.
Consider registering for GEBA to improve future Peppol routing.
EDI formats remain allowed if VAT data can be properly extracted per EN 16931. ZUGFeRD will follow once CII D25A is published.
XRechnung 4.0 is a major step toward a more flexible, interoperable and future-proof e-invoicing system in Germany — removing one-to-one limitations, allowing sector extensions and preparing the ground for real-time VAT reporting. Combined with Peppol BIS 4.0 and GEBA, it ensures invoices meet both national and European requirements.
Plan early: align with v3.0 today, follow the EN 16931-1:2026 publication, redesign processes for multi-order invoices and discuss the migration path with your provider.

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