English English
2 minute read

VDA 4938 - the new standard for electronic invoices in the automotive industry

Background of VDA and electronic invoicing

The German Association of the Automotive Industry (VDA) has for many years been publishing standards for processes found in the automotive and associated industries. VDA is the acronym of the association’s German name Verband der Deutschen Automobilindustrie.

VDA has also, in addition to standards for logistics such as delivery call-offs, JIT delivery schedules, despatch advices, etc., published standards for electronic invoicing. The two familiar standards are VDA 4906 (EDI for invoices) and VDA 4908 (EDI for credit notes). Both standards are outdated today. VDA 4906 was passed in May 1993 and VDA 4908 in May 1996. The use of these standards is no longer recommended and the new e-invoicing standard VDA 4938 should be used instead.

White Paper - E-invoicing in Europe

VDA 4938 – a standard for electronic invoicing

VDA developed the VDA 4938 standard to meet current statutory and fiscal requirements for the automotive industry. The objective of VDA 4938 is a uniform design of electronic invoices and credit notes to allow the electronic exchange of information between companies using EDI (OEMs and tier suppliers etc.).

The VDA 4938 standard has four different parts, as listed below.


Overview of the VDA 4938 family of standards
Overview of the VDA 4938 family of standards

The individual documents are available under the following links (in German):

  • 4938 T1 – Process framework for the exchange of electronic accounting documents, using EDIFACT without digital signatures
  • 4938 T2 – V 2.2 Global INVOIC Application Manual
  • 4938 T3 – Use of electronic accounting procedures for small and medium-sized companies in the automotive industry
  • 4938 T4 – Freight invoicing

Part 1 deals with the process framework for electronic invoicing. This includes a process recommendation, technical guidelines, and guidelines for the involvement of service providers. Agreement templates and checklists for VDA 4938 users are also included.

Part 2 contains the EDI definition, the so-called EDIFACT Message Implementation Guideline – MIG for short, based on EDIFACT INVOIC D07A.

Part 3 contains the invoicing specification developed by auto-gration, an EU-funded project aimed at supporting small and medium-sized enterprises in their participation in global automotive industry supply chains. The result of this project is an XML specification for electronic invoicing, now included as Part 3 of VDA 4938.

Part 4 contains specifications for the display of freight invoices based on EDIFACT INVOIC D13A.

Any questions?

You have further questions in regard to VDA standards, or would you like to introduce a VDA 4938 based solution? Please do contact us or use our chat — we’re more than happy to help!

most read

Keep on reading

12 minute read

Beyond data residency: how data sovereignty defines French e-invoicing

Learn why data sovereignty matters for French e-invoicing and how PAs, SecNumCloud 3.2, and probative archiving reduce risk.

17 minute read

Why invoice retention isn't the same as legal archiving

Invoice retention doesn't equal legal archiving. Learn why invoice archiving must preserve integrity, authenticity and legibility.

6 minute read

Meeting German e-invoicing requirements just got easy…

Meeting German e-invoicing requirements can be complex. Use ecosio’s free validators to check XRechnung, UBL, CII and ZUGFeRD invoices instantly.

9 minute read

The secrets of successful e-invoicing migration: expert insights

Learn how KPMG’s experts approach successful e-invoicing migration, from provider selection to strategy and implementation

8 minute read

Malaysia e-invoicing: everything businesses need to know

Learn how e-invoicing in Malaysia works under IRBM’s MyInvois platform, plus key deadlines and how best to prepare

11 minute read

How difficult is switching e-invoicing solution provider?

Switching e-invoicing solution providers may be easier than you think. Learn the steps, risks, and how to make migration smoother.

8 minute read

How to keep track of e-invoicing regulations

Discover how to stay on top of changing e-invoicing regulations with ease. The three main approaches compared.

12 minute read

Germany e-invoicing explained

E-invoicing in Germany is mandatory for B2B receiving from 2025 and phased issuing through 2028. See formats, timeline, and how to prepare.

8 minute read

The ultimate guide to the UAE e-invoicing mandate

Learn how UAE e-invoicing will impact your business, including timelines, requirements, and how to prepare for Peppol-based compliance

8 minute read

The Philippines' e-invoicing mandate explained

Discover Philippines’ e-invoicing mandate, including timeline, scope, requirements, and key steps to achieve BIR EIS compliance

14 minute read

A definitive guide to China’s e‑fapiao system

Learn how China’s e‑fapiao system works. Understand clearance‑based e‑invoicing rules, timelines and AR/AP impacts.

7 minute read

Greece e-invoicing requirements explained

Greece e-invoicing requirements: key deadlines, myDATA rules, and practical steps to stay compliant with B2B and B2G mandates in 2026

1

🇫🇷 Prêt pour la facturation électronique en France ?

Accédez à notre kit de préparation et obtenez :

  • – Une vision claire des obligations à venir
  • – Les clés pour choisir la bonne solution
  • – Des outils pour évaluer votre conformité
  • – Des conseils d’experts concrets