XRechnung 4.0: What Changes and When to Switch
XRechnung 4.0 explained: what the 15 Sep 2026 pre-release changes, a field table 3.0.2 vs 4.0, the timeline to 2027 and a migration checklist for ERP teams.
docutools.pro Editorial TeamEditorial TeamKey takeaways
- KoSIT published the pre-release specification of XRechnung 4.0.0 on 15 September 2026; it is explicitly not meant for production invoices.
- XRechnung 3.0 (current release 3.0.2) stays in force until at least 31 July 2027, according to xeinkauf.de.
- The final 4.0 release with Schematron and validator configuration is expected in spring 2027, once CEN publishes its validation artefacts.
- New features include repeatable buyer references (BT-10), BG-35 for early payment discounts, BG-34 for third-party charges and XML attachments in the core invoice.
- The new specification identifier in BT-24 is urn:cen.eu:en16931:2026#compliant#urn:xeinkauf.de:kosit:xrechnung_4.0.
On this page
XRechnung 4.0 is the next major version of Germany's national e-invoice standard and implements the revised European standard EN 16931-1:2026. KoSIT published a pre-release specification on 15 September 2026 that is not yet meant for production. XRechnung 3.0 stays in force until at least 31 July 2027, and the final 4.0 release is expected in spring 2027.
This update is written for ERP and integration teams, foreign suppliers of German public authorities, and finance teams that receive XRechnung files. It shows what the pre-release changes compared with XRechnung 3.0.2, which dates are fixed and which are still open. For the basics of the format, read What is XRechnung?.
What happened on 15 September 2026?
The Coordinating Office for IT Standards (Koordinierungsstelle für IT-Standards, KoSIT) published the document "Spezifikation Standard XRechnung, CIUS und Extension, Vorversion XRechnung 4.0.0", dated 15 September 2026, on its XRechnung 4.0 page (opens in a new tab). The news item followed on 16 September 2026.
Key facts from these two official sources:
| Item | Status according to KoSIT |
|---|---|
| Document | Pre-release ("Vorversion") of the XRechnung 4.0.0 specification (PDF), published 15 September 2026 |
| Status | "not yet intended for productive use" |
| Basis | EN 16931-1:2026, the revised European standard |
| Scope | more than 50 new business terms (BT); the KoSIT update of 1 September 2026 also names 7 new business groups (BG) |
| Language | mostly English field names, because the German DIN edition appeared afterwards |
| Technical components | Schematron, validator configuration and bundle will follow later |
In short, the pre-release previews the data model. It contains no executable validation rules and does not replace a valid version. If you send invoices today, keep using XRechnung 3.0.2.
Which fields and rules change in XRechnung 4.0?
The table compares XRechnung 3.0.2 with the 4.0.0 pre-release. Everything below comes from the pre-release specification and the validation rules of the KoSIT configuration 2026-08-31. Details may still change before the final release.
| Topic | XRechnung 3.0.2 | XRechnung 4.0.0 pre-release |
|---|---|---|
| Identifier in BT-24 | urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0 | urn:cen.eu:en16931:2026#compliant#urn:xeinkauf.de:kosit:xrechnung_4.0 |
| Buyer reference BT-10 | exactly once; BR-DE-15 "must be transmitted" | 1..*, with an optional scheme identifier from UNTDID 1153; BR-DE-15 "at least once"; BR-DE-32 allows only one Leitweg-ID |
| Early payment discount (Skonto) | coded text #SKONTO#TAGE=n#PROZENT=n.nn# in BT-20, checked by BR-DE-18 | new group BG-35 "Early Payment Discount" (BT-170 to BT-172) inside the new group BG-33 "Payment Terms" |
| Charges on behalf of a third party | no dedicated field | BG-34 with BT-179 (amount) and BT-180 (specification) |
| XML attachments | only with the XRechnung Extension | application/xml is on the list of MIME types for the core invoice |
| Orders and deliveries | one purchase order reference BT-13 per invoice | additional references per line, e.g. BT-188 (purchase order), BT-189 (despatch advice), BT-198 (delivery note) |
| Delivery information | document level only (BG-13) | also per line: BG-37 and line deliver-to address BG-38 (BT-203 to BT-209) |
| Late payment penalty | no dedicated field | new group BG-36 "Late Payment Penalty" |
| Delivery date | BR-DE-TMP-32, information level ("should") | BR-DE-35, mandatory ("must"), except for type codes 325, 384 and 386 |
Buyer reference: several BT-10 values, one Leitweg-ID
For invoices to German authorities, BT-10 carries the Leitweg-ID, the public buyer's routing ID. XRechnung 3.0 allows one value. The pre-release allows several buyer references, for example the Leitweg-ID plus an internal cost centre. The new rule BR-DE-32 states that if "Buyer reference" (BT-10) occurs more than once, only one Leitweg-ID may be transmitted. You can still check structure and check digit of the ID itself with our Leitweg-ID validator.
Early payment discount: from text code to a real group
Today, German early payment discounts (Skonto) are written as coded text in BT-20, for example #SKONTO#TAGE=14#PROZENT=2.00#. A space or a decimal comma triggers BR-DE-18. The pre-release replaces it with BG-35 and three fields: discount end date (BT-170, mandatory within the group), percentage (BT-171) and amount including VAT (BT-172). BR-DE-18 no longer appears in the pre-release rule list.
XML attachments without the Extension
Today, XML attachments such as GAEB files (the German construction data format) require the XRechnung Extension; without it, validation reports BR-CL-24. The pre-release adds application/xml (.xml) to the MIME types a receiver must accept. How attachments are embedded is covered in XRechnung attachments.
New rule numbers BR-DE-32 to BR-DE-38
The pre-release introduces national rules whose numbers do not exist in XRechnung 3.0.2: BR-DE-32 (one Leitweg-ID), BR-DE-33 and BR-DE-34 (buyer contact phone and e-mail), BR-DE-35 (delivery date), BR-DE-36 (business process type BT-23), BR-DE-37 (seller electronic address BT-34) and BR-DE-38 (buyer electronic address BT-49). Existing codes such as BR-DE-15 remain, some with new wording. Today's codes are explained in our list of XRechnung error codes.
Who is affected, and how?
| Audience | What changes | What to do now |
|---|---|---|
| Foreign suppliers of German authorities | new BT-24 identifier, new fields for discounts and deliveries | ask your e-invoicing or Peppol provider for its 4.0 roadmap; keep sending 3.0.2 |
| Domestic B2B senders using XRechnung | XRechnung is one of several permitted formats; the change applies only if you use it | check which format your customers expect |
| Accounts payable teams | inbound software must read both versions while both circulate | ask your vendor when 4.0 files can be imported and validated |
| ERP vendors and developers | 50+ new BTs, 7 new BGs, new rules, Skonto redesign | map your data model against the pre-release; wait for the bundle before testing |
| Public-sector portals | must accept two versions during the transition | wait for KoSIT's transition periods |
What stays the same?
- The syntaxes: XRechnung remains available in UBL 2.1 and UN/CEFACT CII. See XRechnung XML structure for paths and namespaces.
- The legal basis: Section 14 of the German VAT Act (§ 14 Abs. 1 Satz 6 Nr. 1 UStG) requires a format that meets the European standard under Directive 2014/55/EU. The BMF letter of 15 October 2025 (opens in a new tab) confirms that the XRechnung standard meets these requirements and does not name a specific XRechnung version.
- The e-invoicing mandate deadlines do not depend on the XRechnung version. Who must issue e-invoices from 2027 is covered in Germany e-invoicing 2027.
- The Leitweg-ID remains the address for invoices to German authorities in BT-10.
Timeline: which dates are fixed?
| Date | Event | Status |
|---|---|---|
| 1 February 2024 | XRechnung 3.0 enters into force | done |
| March 2026 | EN 16931-1:2026 available in English | done |
| 31 August 2026 | XRechnung 3.0.2 bundle "Summer 2026 Bugfix" with validator 1.6.3 | done |
| 15 September 2026 | Pre-release specification XRechnung 4.0.0 | done |
| October 2026 | HTML comparison view 4.0 vs 3.0 | announced as "expected" |
| Spring 2027 | Final XRechnung 4.0 with bundle | expected |
| 31 July 2027 | XRechnung 3.0 stays in force at least until this date | minimum date |
| March 2029 | End of parallel use of old and new EN 16931-1 | planned |
All entries come from KoSIT's pages and news on xeinkauf.de, in particular the update EN 16931: current status and outlook (opens in a new tab) of 1 September 2026 (in German).
Migration checklist
For invoice senders and foreign suppliers
- List every system that produces XRechnung files and note the BT-24 value of a current invoice. It should end in
xrechnung_3.0. - Ask your software or Peppol provider in writing when it will support XRechnung 4.0 and whether it can send both versions in parallel.
- If you grant early payment discounts, find out where your system builds the
#SKONTO#text today. That logic moves to BG-35. - Keep sending XRechnung 3.0.2 until your recipients explicitly accept 4.0.
For developers and ERP teams
- Map your data model against the list of information elements in the pre-release, especially BG-33 to BG-39.
- Plan to parse both BT-24 identifiers for the period in which 3.0 and 4.0 circulate together.
- Implement discounts twice: as BT-20 text for 3.0 and as BG-35 for 4.0.
- Schedule conformance tests for after the bundle with Schematron and validator configuration is out. How the KoSIT validator picks scenarios is explained in KoSIT validator.
Open questions
As of 3 October 2026, these points are not decided. We do not guess at them:
- The end of XRechnung 3.0: only the minimum date of 31 July 2027 is known. KoSIT will announce the exact transition periods with the 4.0 bundle.
- The final rule set: the pre-release is not final. Rules, the Extension identifier (marked "TBD" in the pre-release) and field names may change.
- The bundle date: it depends on CEN validation artefacts that, according to KoSIT, are still pending.
- ZUGFeRD and Factur-X: whether and when the hybrid format moves to EN 16931-1:2026 is decided by FeRD, not KoSIT.
How to check your current XRechnung with docutools.pro
- Open the XRechnung validator and upload a current invoice as XML. The file is sent to our server for the check; the free plan allows two uploads per day up to 500 KB.
- The validator checks the way the KoSIT validator does (configuration 2026-08-31), so against XRechnung 3.0.2. The result "KoSIT-conformant / Valid XRechnung" confirms that your current identifier and fields are in order. A test file with the 4.0 identifier finds no validation scenario, the same as in the official validator.
- Need a reference file? You can create an XRechnung without an account: the generator's "XRechnung XML" export produces UBL according to XRechnung 3.0.
More guides on versions, fields and portals are on the XRechnung topic page.
Sources
- XRechnung 4.0: pre-release published, KoSIT on xeinkauf.de (German) (opens in a new tab)
- Pre-release specification XRechnung 4.0.0 of 15 September 2026 (PDF) (opens in a new tab)
- News item "Vorversion XRechnung 4.0" of 16 September 2026 (opens in a new tab)
- XRechnung validity and versions, KoSIT (opens in a new tab)
- Directive 2014/55/EU on EUR-Lex (opens in a new tab)
Last reviewed: October 2026
This article is general information, not tax or legal advice.
Tools for this article
- XRechnung ViewerParse, validate & repair German e-invoices with GoBD-compliant audit trail.Open tool →
- E-Invoice GeneratorCreate compliant XRechnung XML and ZUGFeRD hybrid PDF invoices instantly.Open tool →
- KoSIT Error HubSearchable reference for all XRechnung validation error codes with fix guides.Open tool →
Frequently asked questions
What is the latest version of XRechnung?
The version in force is XRechnung 3.0, currently release 3.0.2. The newest bundle is the Summer 2026 Bugfix of 31 August 2026 with KoSIT validator 1.6.3. XRechnung 4.0.0 exists only as a pre-release specification dated 15 September 2026. KoSIT states that it is not intended for productive use, so invoices you send today should still use 3.0.2.
When does XRechnung 4.0 become mandatory?
No date has been set. KoSIT says XRechnung 3.0 remains in force until at least 31 July 2027 and that the exact transition periods will be announced together with the XRechnung 4.0 bundle, expected in spring 2027. For the European standard itself, parallel use of the old and new EN 16931-1 is planned until March 2029.
Does XRechnung 4.0 affect foreign suppliers invoicing German authorities?
Yes, once it is in force. Any supplier that sends XRechnung files to German public bodies, for example through the federal portals or Peppol, will need software that produces the 4.0 identifier and data model. Until the transition periods are published, German public-sector portals expect XRechnung 3.0. Ask your e-invoicing provider for its 4.0 roadmap now.
What is EN 16931-1:2026?
EN 16931-1:2026 is the revised European semantic data model for e-invoices. According to KoSIT it has been ratified and has been available in English since March 2026, with the German edition published by DIN Media as DIN EN 16931-1:2026-10. XRechnung 4.0 is the German implementation of this revision and adds more than 50 business terms.
Can I validate an XRechnung 4.0 file today?
Not with official rules. The technical components for XRechnung 4.0, meaning Schematron and validator configuration, have not been published because CEN validation artefacts are still missing. The current KoSIT configuration 2026-08-31 only contains scenarios for XRechnung 3.0 and plain EN 16931:2017 identifiers, so a file with the 4.0 identifier matches no scenario.