Business Central 28 (2026 Wave 1) – Complete overview

1. Strategic Outlook: Microsoft’s Direction

• Release Wave (Apr–Sep 2026): ERP evolves from a “record‑keeping system” into an active management tool.
• Core pillars: Higher automation, deeper AI integration, and modernization of the data layer.
• Trend: Transition toward “Agentic ERP”, where the system proposes actions and monitors processes autonomously.

2. AI, Copilot & Agents (Agentic ERP)

• AI Agents: New task‑management panel and output validation directly on pages.
• Payables Agent: Automatically identifies and processes invoice data from emails.
• Visual context: User avatars displayed on records for instant visibility of who last modified an entry.
• Data analysis: Natural‑language queries over analytical views.

3. Financial Module – New Features & Changes

• Audit logs & reports: New log tracks executed reports and exports (who, when, where – PDF/Excel). Note: Reporting status is not yet included.
• Automated reports: Scheduled generation at intervals. Saves time but requires review for audit compliance.
• Accounting periods “From–To”: New formulas for automatic setup.
  Risk: Works based on Work Date, not Today Date – potential misuse.
• Currency display: Visual currency symbols (€,$) shown in forms; Excel exports remain clean numeric values.

4. E‑Documents & Expense Management

• E‑documents: New configuration architecture (dedicated page). ESG data (carbon footprint) supported in e‑invoices and AI‑based PO matching.
• Expense Management (New): Native module for employee expenses.
  • Receipt capture via mobile + OCR extraction using Copilot.
  • CZ availability: More details will follow after release and testing of version 28.1.

5. Purchasing, Sales & Taxation

• Self‑billing: Ability to issue invoices on behalf of vendors (requires checkbox on vendor card). Vendor Invoice No. remains mandatory.
• Withholding tax: Feature adopted from AUS/NZ. Automatically withholds part of the payment during posting.
• Excise & Plastic taxes: Define custom tax types. Supports Excise & Plastic taxes (CO₂, EPR). Currently more complex maintenance on item cards with limited automation and reporting integration.

6. Supply Chain & Related Operations

• Item variants (Major upgrade): Attributes and images now available at variant level with synchronization from the main item card.
• Extended approvals: Now available for item journals and requisition worksheets. Changes are blocked during approval.
• Planning (MRP): Ability to define behavior for items without SKUs at specific locations for more accurate replenishment.

7. Quality Management (New Core Module)

• Native quality control: Integrated checks for receiving, production, and shipping.
• Features: Parameter definitions (weight, dimensions), inspection percentage, quarantine handling, and quality certificate generation.

8. Manufacturing & Warehouse

• Manufacturing: Streamlined processes for fewer clicks and faster production order handling.
• Output Journals: Serial numbers can be entered directly on the output line (no separate window).
• Copy Location: Quickly create a new location with full zone/bin configuration copied from an existing one.

9. Documents & Platform

• External storage: Attachments can be stored outside the BC database (cloud storage) – smaller DB, higher performance, better governance.
• Default language: Document language (e.g., invoices) can be fixed at company level for consistent international communication.
• Integration: Deeper Dataverse connectivity and the ability to work with Business Central directly from Outlook (“stay in flow”).

10. Czech Localization (CZ Specifics)

• VAT: Adjust VAT in CZK on foreign‑currency documents, aligned VAT periods, and ability to change VAT Date on G/L entries.
• Banking: Transfer of descriptions to banks, improved matching via variable symbols, and support for local formats (ABO).
• Advances: Full support for Czech advance invoice processes, including tax documents for payments.
• Closing operations: Automated FX differences (ČNB) and tools for receivables inventory (confirmation letters).
• Legislative reporting: Updated 2026 statements (Balance Sheet, P&L, Control Statement) and ESG parameters in e‑invoices (OIOUBL format).

Summary: Customer Value

Business Central 28 delivers an ERP system that automates routine work, supports decision‑making, and enforces process discipline. For Czech companies, the key opportunities lie in leveraging new VAT correction capabilities and considering a move to external attachment storage to reduce system load and improve stability.

If you want, I can also prepare a short executive summary, a presentation‑ready version, or a comparison with version 27.