The E-Invoicing Summit Implementation Days took place in Frankfurt am Main from October 27 to 28, 2026: two days of conferences featuring presentations by associations, tax authorities, standards bodies, and software providers. My personal impression: While e-invoicing has been slow to take off, it has now gradually become a reality in practice. But attention is already turning to the next phase – the digital reporting system set to launch in 2030. I’d be happy to take you along, show you the current key issues in the business world, and share my insights with you.
One Race, Two Finish Lines
The Association for Electronic Invoicing in Germany (VeR) summed up the situation with an analogy: We’re running a race with two finish lines. First comes e-invoicing, followed by the introduction of the sales tax reporting system. The introduction of so-called “e-reporting,” which serves as a preparatory national measure for the EU-wide initiative “VAT in the Digital Age” (ViDA), is expected in Germany around 2030. My colleagues Julia Krings and Dennis Zielinski have written a must-read article on ViDA, which you can find here.
The current figures from the association’s survey on e-invoicing in Germany alone are sobering: 81% of respondents rate Germany as poorly or inadequately prepared for e-invoicing. 69% feel poorly informed or not at all informed about the planned reporting system. A lack of knowledge is the most frequently cited challenge among companies. Although around 80% of the users surveyed already receive e-invoices, only a small portion has made the transition almost entirely. In many companies, PDF and paper formats continue to be used in parallel. More than half report an increased workload, and more than a quarter do not check outgoing e-invoices for compliance with standards. This could have serious consequences in the future.
Why Progress is slow
One shortcoming that many experts highlight in particular is that e-invoicing is not being made appealing. The German Federal Ministry of Finance (BMF) provides the legal framework and engages in dialogue with the business community, but largely leaves the technical aspects out of the equation and does not proactively promote e-invoicing. In doing so, the BMF is squandering a major opportunity to truly embed e-invoicing in the consciousness of businesses. Singapore serves as a very good counterexample. With its “InvoiceNow” model, the Singaporean Ministry of Finance runs short clips to educate the public about e-invoicing. I shared these insights, for example, in a blog post about my visit to the E-Invoicing Exchange Summit APAC 2025 in Singapore. Read the post here.
Added to this is growing complexity: Initially, the roadmap was fairly clear, but over time, lawmakers have allowed more and more exceptions, such as for the EDI process. Many companies also do not yet believe in the benefits of e-invoicing, particularly with regard to competitiveness in the European market. The association sees this primarily as a cultural shift. Its guiding principle: “Data is the key” – and the question of how to accelerate progress on this issue is ultimately a matter of mindset. A look at Singapore shows how these benefits can be widely adopted.
Email isn’t Built for this Race
One theme ran through many presentations: While email is currently the dominant transmission channel, it is not built for the e-invoicing race. It requires manual intervention, offers no automated support for validation and exception handling, and repeatedly leads to media breaks in downstream processes. While email will not be banned, the new reporting requirements set to take effect will make its use increasingly difficult. The clear consensus at the summit: In the long run, email will not survive.
This aligns with the “tandem principle” that the VeR presented for the reporting system: The invoice is generated once and used multiple times – as a complete, structured e-invoice for verification, logistics, and payment, as well as a precisely defined subset of core sales tax data to be reported. Service providers can handle this reporting in parallel with the invoice dispatch, eliminating the need for a separate reporting step within the company.
Reporting System 2030: What we already know – and what we don’t
The roadmap is now quite clear: The legal framework is set to be established in 2028; a voluntary pilot and testing phase is planned starting in 2029 (scheduled to begin in the first quarter of 2029); and the launch of the digital reporting system is scheduled for 2030. The reported data mentioned includes sales tax data and bank account information, which will be used to combat sales tax fraud. More specific details are expected in 2027, and an integration via Elster for e-reporting is also anticipated.
From the perspective of the tax authorities, the reporting system is not intended to harm honest taxpayers, but rather to reward them. It is designed to secure tax revenue and prevent tax fraud. In the future, the data sources could be analyzed using AI. At the same time, it is acknowledged that the information regarding the reporting system has not been transparent enough thus far. Key questions remain unanswered: How do EDI and the 5-Corner model work, exactly what data is reported, and what are the next steps regarding the revision of EN 16931 and mapping?
The VeR anticipates that the share of invoices processed electronically will increase significantly by 2030. The goal is to process and report all invoices electronically by July 1, 2030 (with the exception of small amounts up to €250 gross). More challenging are cases such as consolidated invoices, credit memos, down payment invoices, fleet invoices, cash register receipts, or ad hoc purchases.
EN 16931-1:2026, XRechnung 4.0, and ZUGFeRD
The Coordination Office for IT Standards (KoSIT) explained why the European standard needed to be revised: The core model was primarily designed for B2G scenarios, while use in B2B environments entails additional requirements, and with ViDA, sales tax reporting has become a key driver.
An overview of the changes:
- Expanded data model:seven new business groups, 52 new fields, and 31 new business rules.
- Cash discount in the core model: Payment terms now have their own structure, including cash discounts and late payments.
- Collective invoices: Multiple orders and deliveries can be referenced per invoice, even at the line item level.
- XML attachments: These are permitted directly in the core model; an extension is no longer necessary.
- Delivery and service dates: These become mandatory in XRechnung 4.0 (with exceptions, such as for pro forma and corrected invoices).
Status of the components: The syntax bindings were published on July 30, 2026. The German version of the standard is available. The Schematron rules from the European standards body are still pending. Only after these are finalized, XRechnung 4.0 can be officially released. Until then, XRechnung 3.0.2 remains valid. Regarding the transmission method, KoSIT once again expressly endorsed Peppol. If you’re interested in the latest developments surrounding XRechnung 4.0, I recommend reading the blog post by my colleague Fatih Sariarslan. Continue reading here.
There was also news regarding the hybrid format: ZUGFeRD 2.5 / Factur-X was released in June 2026. Version 2.6, featuring minor corrections, is scheduled for November. A major release, ZUGFeRD 3, will follow in the spring of 2027, fully incorporating the new standard. Additionally, “grace periods” are planned: For example, until the end of 2027, there will be no objections if, in the structured section, only the total amount is fully broken down for tax purposes and not every individual line item.
Peppol: A Network Gaining Momentum
The Peppol presentation highlighted just how dynamically the network is growing: over 1,100 members, Peppol mandates in 26 countries and territories, around 750 certified service providers, and more than eight million recipients in the network. The experiences of neighboring countries were particularly insightful:
- Belgium:Approximately 1.2 million active senders and recipients, with a noticeable “last-minute rush” before the deadline. Existing procedures were largely phased out, even though they remained permissible.
- Slovakia: E-invoicing and e-reporting starting January 1, 2027, closely modeled after the Peppol ViDA pilot.
- France: No Peppol mandate, but 44 defined use cases and its own parallel system. Their self-description essentially states that they keep it simple by documenting everything.
Particularly relevant for Germany: electronic addressing. The Economic Identification Number (W-IdNr) will serve as the basis for the “German Electronic Business Address” (GEBA). The recommendation is to primarily use the new prefix 0246 and to phase out the VAT ID number with the prefix 9930 (DE:VAT). At the same time, OpenPeppol is working on Peppol BIS Billing 4 based on the new standard. A release candidate is expected by the end of 2026. In the ViDA pilot, 22 tax authorities are already testing the integrated sales tax reporting via the network.
There are also signs of progress in the procurement sector: Following the transition phase, starting in 2029, the procurement process is to run from start to finish in a standards-based manner via an interoperability network with service providers – and thus via Peppol.
SAP DRC: 5-Corner Model and AI Agents
From SAP’s perspective, the focus was on further developments in SAP Document and Reporting Compliance (DRC). The 5-Corner Model is already supported in other countries: In parallel with the e-invoice sent to the buyer (Corner 4), tax data is transmitted to the tax authority (Corner 5), with separate status for both paths. This is relevant for countries such as Slovakia, Oman, the United Arab Emirates (read a blog post about this here), and France (read a blog post about this here), and offers a glimpse into what we might see with the German reporting system. Other new features concern the processing of non-SAP invoices and the routing of supplier invoices across multiple systems.
Particularly exciting is SAP’s AI-powered approach to the planned “Tax and Compliance Assistant.” Agents are designed to simplify and support compliance tasks. These include a “Legal Change” agent that monitors legislative changes, as well as an agent that analyzes rejected e-invoices and corrects errors. As is often the case, the idea is compelling – but its practical feasibility will be the deciding factor.
My conclusion: Get processes and data in order now
The 2026 E-Invoicing Summit showed me that we’re moving at two different speeds. The requirement to issue e-invoices starting in 2027 is just around the corner, while the reporting system still has many unanswered questions. However, the reporting system is still far from being fully understood, as attention is entirely focused on January 1, 2027. One thing can already be said, though: Those who rely on clean master data, structured processes, and a network like Peppol now are well-positioned for both deadlines. Email, meanwhile, is increasingly becoming a thing of the past.
My recommendation: Don’t use the remaining time for further theoretical discussions, but rather for concrete steps – clarify deadlines and exceptions, coordinate formats and transmission channels with business partners, check the ERP integration, and update your procedural documentation.
Want to get your e-invoicing strategy into the home stretch? We’re already supporting dozens of clients, guiding them from analysis through technical implementation in SAP to go-live and beyond. Feel free to contact me for a no-obligation initial consultation.
