E-Invoicing Standard 2026: What the New EN 16931-1 Means for Your Company
Published: June 25, 2026
Last update: September 15, 2026

E-Invoicing Standard 2026: What the New EN 16931-1 Means for Your Business
In July 2026, the new E-Invoicing Standard 2026 will take effect: The European Committee for Standardization (CEN) is publishing the revised EN 16931-1:2026—the first fundamental revision of the European e-invoicing standard since 2017. The result: All common formats, such as XRechnung, ZUGFeRD, and PEPPOL BIS, must be adapted. Those who do not act in a timely manner risk issuing technically invalid invoices.
Here at Insiders, we’re closely monitoring this development and want to keep you informed early on: The change is coming, and the need for action is greater than many realize. In this article, we explain exactly what is changing, who it affects, and how you can prepare.
What is EN 16931?
EN 16931 is the European standard for electronic invoices. It specifies what information an e-invoice must contain—and serves as the basis for all common formats in Germany: XRechnung, ZUGFeRD, and PEPPOL BIS. If the standard changes, all formats must adapt accordingly.
What specifically is changing with the new version?
The revision introduces several relevant changes:
Consolidated invoices will be possible
Previously, the rule was: one order, one delivery, one invoice. In the future, multiple orders and deliveries can be combined into a single invoice. For many companies, this is a real simplification of day-to-day operations—but it also requires a restructuring of systems that were previously built on this 1:1 logic.
Payment terms are now structured
Cash discounts, due dates, and contractual penalties were previously free-text fields—anyone could fill them in as they pleased. This led to misunderstandings and manual corrections. In the future, there will be standardized fields for each of these cases.
New Technical Foundation
The underlying XML standards are being updated: UBL from version 2.1 to 2.5, CII from D16B to D25A. This means that systems that generate, read, or process e-invoices must support these new structures.
Stricter validation rules
Invoices that are currently considered technically correct could be classified as invalid under the new rules—and vice versa. An update is therefore not an option, but a requirement.
Preparing for ViDA
The EU plans to implement real-time digital tax reporting for cross-border transactions (VAT in the Digital Age) starting in July 2030. The new standard already specifies the required data points—those who switch over early will be on the safe side here as well.
Who is affected—and when?
In short, the 2026 e-invoicing standard applies to all German companies in the B2B sector. The legal deadlines are clear:
- Starting in January 2027, companies with a prior-year revenue of more than €800,000 must issue e-invoices.
- Starting in January 2028, the requirement applies to all companies without exception.
- Starting in July 2030, ViDA will take effect—digital tax reporting at the EU level.
The updated formats (XRechnung 4.0, the new version of ZUGFeRD, and PEPPOL BIS 4) are expected to be released in the second half of 2026 or 2027. Those who wait until the new versions are available will have little leeway for testing and implementation.
What does this mean in practical terms for your company?
The key question is: What software do you currently use to create, send, or process e-invoices?
Any solution that works with XRechnung, ZUGFeRD, or PEPPOL must be updated to the new standard version. If this isn’t done, invoices will become technically invalid—with potential consequences for payment processing and tax recognition.
This applies to ERP systems, accounting software, and specialized e-invoicing solutions. It is crucial that your systems are updated well in advance of the legal deadlines —because those who wait until the last minute risk disruptions in invoicing and potential tax consequences.
Insiders keeps you informed—and guides you through the transition
Insiders has been tracking the development of the new standard from the very beginning and is among the first providers to actively share information about it. The entire e-Finance product line—e-convert, e-invoice pro, and e-connect—will be updated to the new standard version in a timely manner.
As a technology company with in-depth expertise in e-invoice processing, Insiders guides customers through precisely these kinds of transitions: with technical precision, on time, and without any disruptions to operations.
Any questions?
Others asked...-
EN 16931 is the European standard that specifies what information an electronic invoice must contain. It serves as the basis for formats such as XRechnung and ZUGFeRD.
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The standard has undergone its first major revision since 2017. New features include: consolidated invoices, structured payment terms, updated XML syntax, and new fields for future EU tax reporting (ViDA).
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Yes. All common e-invoice formats must be converted to the new standard. Anyone who fails to update their software risks issuing technically invalid invoices—at the latest by the statutory deadlines in 2027 and 2028.
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EN 16931 is the European standard that specifies what an e-invoice must contain. XRechnung and ZUGFeRD are specific implementations of this standard for the German market—so-called CIUS (country-specific restrictions).
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ViDA (VAT in the Digital Age) is an EU initiative that will make real-time digital tax reporting mandatory for cross-border B2B transactions starting in July 2030. The new EN 16931-1:2026 standard prepares e-invoices technically for these requirements.
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The updated formats are expected to be released in the second half of 2026 or 2027, following the formal publication of the standard in mid-2026.