Germany Advances XRechnung 4.0, Plans Digital Reporting System, and Approves Draft Cash Register Law

On September 15, 2026, a preliminary version of the XRechnung 4.0 specification was published. This pre-version is intended for preparation and analysis only and is not meant for production use. The full XRechnung 4.0 release is expected in spring 2027.

Preliminary XRechnung 4.0 Specification Released for Review

The underlying semantic data model has been expanded with more than 50 new business terms. Among the notable additions:

• The buyer reference (BT-10) can now be provided more than once on a single invoice, with an optional scheme identifier for referencing a numbering scheme.
• XML attachments are now permitted within the core invoice.
• A new group, BG-35 “Early Payment Discount,” introduces a new, structured way to represent early payment discounts.
• A new group, BG-34 “Charges on Behalf of a Third Party,” covers charges collected on behalf of other parties.
• Delivery information can now be specified in greater detail.
• A single invoice can reference multiple orders and multiple deliveries.

Digital Transaction Reporting System Planned for 2030

Germany’s e-invoicing association and the Federal Ministry of Finance have indicated plans for a digital transaction reporting system, separate from the existing e-invoicing mandate. The system is currently planned to become operational on July 1, 2030, with a voluntary pilot phase expected to begin in early 2029.

Cabinet Approves Mandatory Electronic Cash Registers and Digital Receipts

Germany’s federal cabinet (Bundeskabinett) approved a draft law introducing mandatory electronic cash registers and digital receipts. The measures are intended to take effect in 2028, subject to completion of the legislative process.

Under the draft, businesses with annual turnover exceeding EUR 100,000 would be required to replace open cash boxes with electronic cash-register systems, and digital receipts would become the default form of receipt. Taxpayers with an annual cash turnover below EUR 12,000 would be exempt from these requirements.

There’s more you should know about e-invoicing in Germany – learn more about the new and upcoming regulations.