Germany publishes preliminary version of XRechnung 4.0

KoSIT released XRechnung 4.0 preliminary version on 15 September 2026, adding 50+ business terms and 7 business groups based on EN 16931-1:2026; final version expected spring 2027.

Germany’s Coordination Office for IT Standards (KoSIT) published the preliminary version of XRechnung 4.0 on 15 September 2026. The specification extends the data model with more than fifty business terms and seven business groups, based on the revised European standard EN 16931-1:2026. The final version is expected in spring 2027.

KoSIT published the preliminary version of XRechnung 4.0 on 15 September 2026 through XStandards Einkauf. The specification is based on the revised European standard EN 16931-1:2026. It extends the data model with more than fifty business terms and seven business groups.

The preliminary version is explicitly not intended for productive use. Software vendors with customers who trade with German companies can now plan their roadmap to the final XRechnung 4.0.

What is new in XRechnung 4.0

Six extensions stand out:

Multiple orders and deliveries in a single invoice
More detailed delivery information
Fields for early payment discount (Skonto)
Fields for late payment interest (Verzugszinsen)
Amounts collected on behalf of third parties (Fremdforderungen)
XML attachments to the invoice

The specification identifier of the preliminary version is urn:cen.eu:en16931:2026#compliant#urn:xeinkauf.de:kosit:xrechnung_4.0. The identifier for the XRechnung extension is still marked TBD (to be determined) in the document.

Timeline and transition

According to XStandards Einkauf, the final XRechnung 4.0 is expected in spring 2027, published as a bundle with the technical components. That bundle depends on work at European level. XStandards Einkauf said on 1 September 2026 that the CEN syntax binding documents and validation artefacts were still pending.

XRechnung 3.0, with 3.0.2 as the current bugfix version, remains in force until at least 31 July 2027. For the underlying standard, parallel use of the existing and the revised version of EN 16931-1 is foreseen until March 2029. The exact transition periods for XRechnung itself will only be announced with the publication of the XRechnung 4.0 bundle.

EN 16931-1:2026 has been ratified and has been available in English since March 2026. The German translation by DIN was announced for 30 September 2026 at the latest.

What software vendors should do now

The preliminary version is a planning document, not a production change. Vendors should:

Plan the roadmap around three dates. The final bundle is expected in spring 2027. XRechnung 3.0 stays valid until at least 31 July 2027. The parallel window for EN 16931-1 runs until March 2029.
Extend the data model and mapping for each new business term. Multiple orders and deliveries per invoice often require a one-to-many relation that many invoicing modules lack. Early payment discount, late payment interest, third-party amounts and XML attachments require new fields in master data and document structure.
Support 3.0 and 4.0 side by side. Build version detection on receipt based on the specification identifier: urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0 versus urn:cen.eu:en16931:2026#compliant#urn:xeinkauf.de:kosit:xrechnung_4.0. Route each message to the right mapping and validation.
Keep sending 3.0 by default while it is valid and as long as the customer or the recipient cannot yet handle 4.0.
Update validation. Keep the KoSIT validator with the XRechnung 3.0 configuration active. Schedule the new configuration and schematron rules as soon as the 4.0 bundle is published.
Test with the preliminary version in a test environment only. Do not send productive invoices with the 4.0 identifier until the final version is available.
Inform customers about what changes, which master data they will need to capture, and when the release follows.

Context: Germany e-invoicing mandate

Since 1 January 2025, every business in Germany must be able to receive e-invoices for domestic B2B transactions. Transition rules apply to issuing. Until 31 December 2026 all businesses may still send other invoices. Businesses with a prior-year turnover of no more than EUR 800,000 may do so until 31 December 2027.

The issuing obligation from 1 January 2027 therefore starts on XRechnung 3.0 and ZUGFeRD. The Federal Ministry of Finance names XRechnung and ZUGFeRD from version 2.0.1 (excluding the MINIMUM and BASIC-WL profiles) as formats that meet the requirements.

KoSIT is also the national Peppol Authority for Germany, and the federal administration has been reachable for XRechnung via Peppol since 2019. In the Peppol BIS Billing 3.0 release notes (release 3.0.21 of May 2026), OpenPeppol has not yet announced a version based on EN 16931-1:2026. Vendors that also support Peppol BIS Billing, ZUGFeRD or Factur-X should track those releases separately.