KoSIT has confirmed strong progress on XRechnung 4.0, which will align with the upcoming EN 16931-1:2026 standard and enable a single, EU-compliant format for both B2G and future B2B e-invoicing. The update introduces major technical and regulatory changes (including ViDA alignment), is not backward compatible, and requires businesses to upgrade systems and prepare early for mandatory e-invoicing from 2028 and full digital VAT reporting by 2030.
Germany: KoSIT Prepares XRechnung 4.0 in Line with New EU Standard
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Germany
Author: Ivana Picajkić
Category:
Fiscal subject related
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990
Content accuracy validation date:
27.03.2026
Content accuracy validation time:
08:15h
Germany’s standardization body KoSIT (Coordination Office for IT Standard) has confirmed strong progress on XRechnung 4.0, which will align with the upcoming European e-invoicing standard EN 16931-1:2026.
This update is not just technical, it marks a major shift in how invoice data will be exchanged and reported in Germany and across the EU.
KoSIT plans to release XRechnung 4.0 together with the new EU standard, ensuring that:
- Germany stays aligned with European rules.
- One common format can be used for both B2G and future B2B invoicing.
- Businesses have a single compliant approach for domestic and cross-border transactions.
The new version introduces several important upgrades:
- Fixing existing issues
- Resolves problems with tax categories and rounding,
- Makes validation easier and reduces errors.
- Better support for B2B transactions
- Allows handling of multiple orders or delivery notes in one invoice,
- Reflects real business scenarios without custom solutions.
- Alignment with EU VAT reforms (ViDA)
- Adds new fields for digital reporting requirements (DRR),
- Improves payment data, including multiple payment terms and discounts.
Important impact for businesses:
- Not backward compatible → existing XRechnung 3.x systems must be upgraded,
- Requires changes in validation, mapping, and processing logic,
- Migration planning should start early.
Timeline:
- 2026 → Expected release of XRechnung 4.0 specification,
- 2028 → Mandatory e-invoicing for most German businesses,
- 2030 → Full transaction-based VAT reporting under EU ViDA rules.
This update moves Germany toward a future where:
- German compliance = EU compliance,
- E-invoicing becomes the basis for tax reporting,
- Standards like XRechnung and Peppol will be fully aligned across Europe.
XRechnung 4.0 is a major upgrade that prepares Germany for mandatory e-invoicing and real-time VAT reporting, and businesses should start preparing now for system changes.
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