Germany is preparing XRechnung 4.0, the next major version of its national e‑invoice standard, to align with the revised EN 16931‑1:2026. The new standard will break the one‑order‑one‑delivery rule, add B2B‑specific fields, and will not be backward compatible with XRechnung 3.0. Businesses must plan for the transition as the German e‑invoicing mandate requires all e‑invoices by 1 January 2028, likely using XRechnung 4.0.
EN 16931‑1:2026 is expected to be formally published by mid‑2026, after which KoSIT will release a pre‑release XRechnung 4.0 specification; the full production‑ready package will be available once CEN delivers updated syntax bindings, with a formal vote scheduled for July 2026.
It removes the one‑order‑one‑delivery rule, redesigns the data model to support B2B requirements, adds new B2B fields (bank account info, cash discounts, payment terms, penalties, buyer identifiers), and introduces an extensions framework for industry‑specific fields.
The mandate requires all businesses to issue e‑invoices by 1 January 2028, and XRechnung 4.0 is expected to be the operative format by that date, so companies must transition from older versions before then.
No; invoices that validate under XRechnung 3.0 will not necessarily validate under 4.0, and vice versa, so systems and providers must update their e‑invoice modules accordingly.
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VATCalc · 6 days ago
Germany’s Federal Ministry of Finance updated its e-invoicing FAQs in March 2026, tightening the definition of a compliant E‑Rechnung. The guidance requires that 100 % of mandatory VAT data be embedded in structured XML, mandates embedding of supporting documents, and confirms that monthly summary invoices remain valid if the supply period is clearly defined. These clarifications signal enforcement intent ahead of the 2027 B2B e‑invoicing mandate and the 2030 EU Digital Reporting Requirements.
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e-Invoice.app · 13 days ago
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The Invoicing Hub · 21 days ago
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Vatvocate · 28 days ago
The Xyrality case (C‑459/24) clarifies that e‑commerce platforms can be treated as suppliers for VAT purposes, meaning VAT is due on the full transaction amount, not just the platform fee. The ruling confirms that Article 28 creates a deemed supply chain when an intermediary acts in its own name but on behalf of the actual provider, and that Article 9a’s presumption cannot be rebutted if the platform authorises the charge, delivers the service, or sets the general terms. Platforms dominating the customer relationship must therefore reassess their VAT obligations.
EPPO · about 1 month ago
The European Public Prosecutor’s Office (EPPO) launched an EU‑wide investigation into a cross‑border VAT carousel fraud scheme involving luxury cars, estimating tax damage of over €103 million. Nine suspects were detained in Czechia and Germany, with more than 150 searches carried out in nine EU countries and assets seized worth €13.5 million. The offences span the period 2017‑2025.
