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.
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B2BRouter · about 4 hours ago
Germany will require all B2B suppliers with turnover over €800,000 to issue structured electronic invoices from 1 January 2027, ending paper invoices by 1 January 2028. The mandate mandates compliance with EN 16931 and permits formats such as XRechnung, ZUGFeRD, and Peppol BIS Billing 3.0. Legacy EDI systems will fail validation unless bridged to these standards.
eClear · 7 days ago
Germany faces significant VAT calculation errors due to inaccurate product master data, as illustrated by recent court rulings and rate changes. The article explains how misclassifications arise, the impact of legal updates such as Austria's new 4.9% rate, and recommends centralised VAT classification systems to avoid costly mistakes.
eClear · 13 days ago
Germany's Annual Tax Act 2026 introduces significant VAT reforms, including a shift to application-based VAT grouping and changes to non-monetary supply taxation. Key changes take effect from 1 January 2027, with the VAT grouping reform applying from 1 January 2029, requiring businesses to apply electronically.
VatCompliance · 27 days ago
The article provides a comprehensive overview of the 2026 VAT registration thresholds for 12 major European markets, highlighting key changes such as the UK’s increase to £90,000 on 1 April 2024 and Austria’s rise to €42,000. It explains the different threshold structures—universal, sector‑split, and zero—across countries, and outlines the EU One‑Stop Shop (OSS) and Import OSS (IOSS) schemes for cross‑border e‑commerce. The guide serves as a practical reference for businesses planning compliance in 2026.
Meridian Global Services · about 1 month ago
Germany proposes to replace its automatic VAT grouping regime with an opt‑in system effective 1 January 2029. The reform requires formal application, expands eligibility to partnerships, and introduces retroactive non‑recognition and increased scrutiny of intra‑group transactions. Businesses must plan ahead to assess the impact on compliance and cash flow.
Eclear · about 1 month ago
The article explains how VAT on food supplements varies across EU member states, highlighting Germany’s split between solid (7%) and liquid (19%) rates and Sweden’s temporary 6% rate until 2027. It stresses the importance of correct Combined Nomenclature classification to apply the right rate and warns that misclassification can trigger back payments and fines.
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Key Takeaways
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.
Primary source
Read the full article at e-Invoice.appThis summary was published on VATfaqs.com on 26 March 2026. It relates to VAT developments in Germany. The original source is e-Invoice.app.
