Häufig gestellte Fragen
What is an XRechnung and how does it differ from a PDF invoice?
The XRechnung is a purely structured XML data format for electronic invoices that is based on the European standard EN 16931 and maintained by the German Coordination Office for IT Standards (KoSIT). Unlike a PDF invoice, it contains no visual representation designed for the human eye, but exclusively machine-readable data fields such as invoice number, tax rates and payment terms. As a result, an XRechnung can be read directly into ERP and accounting systems and processed automatically without manual data entry. A simple PDF, by contrast, does not qualify for VAT purposes as a structured e-invoice within the meaning of the standard, even if it is sent electronically.
When is the XRechnung or an e-invoice mandatory?
In business with the German federal administration (B2G), suppliers to the federal government have had to submit electronic invoices in a structured format since 27 November 2020, with the XRechnung being the authoritative standard there. In the domestic B2B sector, a receiving obligation has applied since 1 January 2025: every company must be able to accept structured e-invoices, while transitional rules allowing paper and PDF invoices for sending remain in place until the end of 2026. The obligation to send is staggered: from 1 January 2027, companies with a previous year's turnover above 800,000 euros must issue e-invoices, and from 1 January 2028 all remaining companies. The exact requirements depend in each individual case on the industry, company size and the specific setup and should be checked in advance.
What is the difference between XRechnung and ZUGFeRD?
Both formats implement the EN 16931 standard but differ in structure: the XRechnung is a pure XML file without a visible layout, while ZUGFeRD is a hybrid format that combines a human-readable PDF/A-3 with embedded XML invoice data. The recipient of a ZUGFeRD invoice initially sees a familiar PDF but can at the same time read it by machine, whereas an XRechnung can only be displayed using appropriate software. In the B2G sector, public authorities generally require the XRechnung; in general B2B transactions, ZUGFeRD from version 2.0.1 onwards (except the MINIMUM and BASIC-WL profiles) is often the more pragmatic choice. Which format fits depends on the recipient and your own processes; many systems can generate both variants from the same data source.
What is the Leitweg-ID and how is an XRechnung transmitted to public authorities?
The Leitweg-ID is a unique identifier that is entered in the Buyer Reference field (BT-10 of EN 16931) of the XRechnung and controls which public administration body the invoice is delivered to. It consists of a mandatory coarse address, an optional fine address and a two-digit check digit, separated by hyphens, and is communicated by the respective public-sector client. Transmission to federal authorities takes place via central submission platforms; the previously separate ZRE and OZG-RE platforms were merged in September 2025, so that federal invoice receipt has since run via the OZG-RE, while some federal states operate their own portals. The platform checks the format and mandatory fields and forwards the invoice to the correct recipient based on the Leitweg-ID.
How can you open and read an XRechnung?
Since an XRechnung is a pure XML file, a simple double-click only shows confusing source text or the raw code in the browser, not a readable invoice. For display, so-called viewers or visualisation tools are used, which convert the XML structure into a clear invoice view with labelled fields, line items and tax breakdown. ERP and accounting systems generally include this display and recognise both XRechnung syntaxes, UBL and UN/CEFACT CII, as well as hybrid ZUGFeRD files. In addition, free online viewers exist that usually process the file locally in the browser, as well as validators that check the invoice against the business rules of the standard.
What software is needed to create and process XRechnung invoices?
XRechnung is a data standard, not a piece of software; creation, validation and processing are handled by ERP, accounting or specialised converter solutions. Many established systems, for example from the SAP, Microsoft Dynamics, Sage or DATEV ecosystems, support the XRechnung as standard, often in combination with a DATEV interface or a connection to the submission portals. When selecting a system, care should be taken that sending, receiving and validation are all covered and that the current version of the standard is supported, as the standard is regularly updated by KoSIT. Clean master data maintenance, for example for tax numbers, bank details and Leitweg-IDs, as well as audit-proof archiving of the original files, are essential prerequisites for correct processing.