EN 16931 Gets Its Biggest Update Yet: XRechnung 4.0 and ZUGFeRD 2.5 Explained

The E-Invoicing Summit 2026 in Berlin (23–24 June 2026) brought together German policymakers, KoSIT, FeRD (the Forum elektronische Rechnung Deutschland), and software vendors to confirm the scope of the most significant update to the EN 16931 semantic data model since it was first published — and what it means for the two formats built on top of it.

The revised standard expands the semantic model substantially: 52 new business terms (from 164 to 216) and 7 new business groups (from 32 to 39). The additions are aimed at representing more complex commercial scenarios — bundled deliveries, multi-purchase-order invoices, and richer payment and tax exemption detail — that the original 2017 model could not express cleanly. The expanded model is also explicitly designed to be ViDA-ready, anticipating the structured data cross-border Digital Reporting Requirements will need from 2030.

ZUGFeRD 2.5 was released by FeRD on 10 June 2026 and is the first version to fully comply with the new EN 16931-1:2026 model. Key additions in the EXTENDED profile include updated VAT exemption reason codes, SEPA direct debit details (BIC and account holder name), and revised business validation rules. Businesses on ZUGFeRD 2.3 or 2.4 are not required to upgrade immediately — 2.5 adoption is recommended rather than mandatory for now — but vendors are expected to migrate default output to 2.5 through the second half of 2026.

XRechnung 4.0, the German public-sector implementation of EN 16931-1:2026, is targeted for release "as soon as possible" within summer 2026, according to KoSIT representatives at the summit. Confirmed changes include adjustments to the BT-10 (Buyer Reference / Leitweg-ID) and BT-3 (Invoice Type Code) fields, along with mandatory specification of delivery or service dates on every invoice — closing a gap that has caused rejections under the current 3.0 schema.

Policymakers at the summit reaffirmed that Germany's 1 January 2027 sending mandate for businesses above the €800,000 revenue threshold (under the Wachstumschancengesetz) remains unchanged. The caveat raised at the summit was about readiness, not the deadline itself: with roughly six months left, full sector-wide readiness by the deadline is not guaranteed, and businesses were urged to complete ERP and accounting software upgrades well before the end of 2026 rather than waiting for XRechnung 4.0 to land.

• If you invoice only domestically in Germany: XRechnung 3.0 and ZUGFeRD 2.3/2.4 remain valid for now. There is no requirement to jump to the new versions immediately.
• If you invoice cross-border, especially into France: Vendors are prioritizing EN 16931-1:2026 compliance partly because it also captures updated requirements tied to France's PDP/Factur-X mandate — a reason to ask your software vendor about their ZUGFeRD 2.5 / XRechnung 4.0 roadmap now rather than later.
• If you are a software vendor or building invoicing integrations: Start testing against the EN 16931-1:2026 schema in a sandbox; the expanded business term set will require field-mapping work regardless of exact release timing.

adesso business consulting, E-Invoicing Summit 2026: The Green Light Has Long Since Been Given; FeRD, ZUGFeRD 2.5 release documentation, 10 June 2026.