- Germany’s preliminary XRechnung 4.0 specification was published on 15 September 2026 for analysis only; XRechnung 3.0 remains mandatory until at least 31 July 2027, with final 4.0 materials expected in spring 2027.
- XRechnung 4.0 will align with revised EN 16931-1:2026 and expands the semantic model by over 50 Business Terms and seven new Business Groups.
- Key invoicing-data changes include multiple Buyer References (with optional scheme identifier), XML attachments in the core invoice, a new structured group for Early Payment Discount, and a new group for Charges on Behalf of a Third Party.
- The revised standard also allows more detailed delivery data and support for multiple orders and multiple deliveries in one invoice, enabling more complex structured e-invoicing.
- Businesses and software providers should use the pre-version for impact assessment only, as the new terms and cardinalities may require changes to ERP data models, mappings, validation rules, and invoice-generation processes.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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