Extension
EU Member States may adapt the semantic data model of the EN 16931 standard through extensions to meet the requirements of industry-specific use cases. These adaptations are referred to as extensions.
In Germany, such an extension was introduced for the first time on January 1, 2021, under the name XRechnung. This extension enables invoices to be structured hierarchically. In practice, this means that a single invoice line can be broken down into multiple sub-line items, known as sub invoice lines.
Another key enhancement is the ability to include XML files as attachments within the invoice when using this extension. This facilitates the integration of additional information into electronic invoices and supports more complex data structures.
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