DATEV E-Invoice Guide: Receive, Check and Post XRechnung and ZUGFeRD

A DATEV e-invoice is processed in DATEV Unternehmen online: XRechnung and ZUGFeRD files arrive through DATEV Upload online, DATEV Belegtransfer or the DATEV e-invoice mailbox, and ZUGFeRD also through Upload Mail. They are then approved, archived in Belege online and passed to bookkeeping. For the tax office, the XML data count, not the PDF image.

If your tax adviser (Steuerberater) works with DATEV, your supplier invoices usually reach them through DATEV Unternehmen online, whether you are a German company or the German subsidiary of a foreign group. This guide shows which file goes where, and what to check first. Every DATEV statement here comes from DATEV's own documents, mainly the German guide "So gelingt die Einführung der E-Rechnung" (status 06/2026).

What does DATEV support for e-invoices today?

DATEV spreads e-invoicing across several products. The table summarises what DATEV describes in its own material (guide 06/2026, product one-pager of 17 November 2025, datev.de product pages as of October 2026). Product names stay in German because that is how they appear in the software.

The practical catch is in row two. In the overview diagram of DATEV's guide, the Upload Mail channel is labelled only "ZUGFeRD" and "sonstige Formate" (other formats). XRechnung appears for Upload online, Belegtransfer and the e-invoice mailbox. If you forward a plain XML invoice through Upload Mail, do not assume it will arrive as an e-invoice.

How do e-invoices get into DATEV Unternehmen online?

DATEV describes two routes: provide files manually, or automate intake with the e-invoice mailbox.

Manual route

According to DATEV's product page on processing e-invoices with DATEV Unternehmen online:

1. Provide: send e-invoices received by e-mail to DATEV Unternehmen online through Upload Mail (ZUGFeRD) or Upload online (also XRechnung).
2. Optionally review and approve: with DATEV Belegfreigabe online or Belegfreigabe online comfort.
3. Archive: after approval, the e-invoice is stored and archived in Belege online.
4. Hand over: the e-invoice goes to your internal bookkeeping or to your tax adviser.

Automated route: the DATEV e-invoice mailbox

The mailbox sits on the DATEV e-invoicing platform (E-Rechnungsplattform). According to the guide, you register on the platform, activate the mailbox and link it to DATEV Unternehmen online. Incoming e-invoices then arrive through connected networks or by e-mail forwarding and land in Belege online automatically.

On activation you automatically receive a TRAFFIQX ID and a Peppol ID. DATEV uses TRAFFIQX as the primary domestic network for XRechnung and ZUGFeRD formats; Peppol is used for exchange with public authorities and carries only XRechnung formats. DATEV also states that invoices sent through the network are checked for validity before sending and that incoming invoices are scanned for viruses. According to the one-pager, XRechnung and ZUGFeRD data can be visualised in the mailbox. Archiving happens in Belege online, not in the mailbox itself.

Can DATEV read ZUGFeRD and XRechnung files?

Yes. DATEV's guide lists ZUGFeRD for every intake channel and states that "formats such as ZUGFeRD 2.x and XRechnung in DATEV applications" meet EN 16931. It does not cover ZUGFeRD 1.0 or the profiles MINIMUM and BASIC WL. Under the German Federal Ministry of Finance (BMF) letter of 15 October 2025, those two profiles do not count as e-invoices under § 14 UStG anyway.

A ZUGFeRD file is a PDF/A-3 with two layers: a human-readable image and an embedded XML. Which one counts is decided by the BMF, not by the software.

PDF image or structured data: which one does your accountant post?

Under section 14.4(3) of the VAT Application Decree (UStAE), as amended by the BMF letter of 15 October 2025, the structured data are the leading part of a hybrid invoice. If image and XML differ, the XML wins. A plain PDF is an "other invoice" under Section 14(1) of the German VAT Act (§ 14 UStG) (opens in a new tab), because it is not "in a structured electronic format".

For bookkeeping this means: if the approver in Belegfreigabe online only looks at the image, they review the secondary layer. Comparing with the XML data reveals differences the image hides. How to keep both layers is covered in our guide to e-invoice archiving in Germany.

Worked example: an XRechnung from inbox to ledger

Fictitious Muster GmbH, a German subsidiary of a foreign group, receives invoice RE-2026-0042 from Beispiel AG on 1 October 2026 as an XML attachment. Muster GmbH uses DATEV Unternehmen online through its tax adviser; the e-invoice mailbox is not active yet.

Step 2 is where a faulty invoice costs least. If the buyer reference is missing or totals do not add up, ask the supplier for a corrected invoice before the document moves into approval and posting. Our guide to fixing XRechnung validation errors explains the typical messages.

How do you issue e-invoices with DATEV?

For outgoing invoices DATEV points to DATEV Auftragswesen next combined with DATEV Unternehmen online. DATEV's process: set up master data, create the sales document and generate the e-invoice from it, send it, then archive it and provide it for bookkeeping. According to the guide, all DATEV Mittelstand programs can also create e-invoices once e-invoicing is activated in their built-in Auftragswesen module.

To send through TRAFFIQX, enter your customer's TRAFFIQX ID in DATEV Auftragswesen next. Through the e-invoice mailbox, DATEV sends ZUGFeRD, XRechnung and Peppol BIS Billing via TRAFFIQX, Peppol or e-mail. Who must issue e-invoices from 1 January 2027 is explained in our guide to Germany's e-invoicing rules for 2027.

Limits and workarounds

What does the DATEV CSV export in our viewer do?

On the Pro plan, the XRechnung viewer has a "DATEV CSV" button. It produces a semicolon-separated CSV with a UTF-8 BOM and exactly 12 German-labelled columns: Rechnungsnummer, Rechnungsdatum, Verkäufer, Verkäufer USt-ID, Käufer, Käufer USt-ID, Position, Menge, Einzelpreis, Nettobetrag, USt-Betrag, Bruttobetrag. Each line item becomes one row.

This is a list of invoice data, not a DATEV booking batch. The DATEV format for booking batches is a CSV with the file prefix EXTF_ and its own metadata header line, documented on the DATEV developer portal (opens in a new tab). Our file has no such header, no contra account (Gegenkonto) and no tax key (BU-Schlüssel). Use it as a review list for your tax adviser, for spreadsheet analysis, or as the basis for your own import mapping.

How to check an e-invoice before the DATEV upload with docutools.pro

1. Get the XML: for an XRechnung, that is the file itself. For a ZUGFeRD invoice, open the tool to extract XML from a PDF, click "Choose PDF", then "Download XML". The extractor runs in your browser; the PDF does not leave your computer.
2. Run the check: open the XRechnung validator and upload the XML. The file is sent to our server for the check. The "KoSIT validation" checks the way the KoSIT validator does (configuration 2026-08-31).
3. Read the result: you see "KoSIT-conformant / Valid XRechnung" or "Not KoSIT-conformant" with the list of rule violations, plus the extracted data table with invoice number, parties, totals and line items. Compare these values with the PDF image.
4. Act on errors: ask the supplier for a corrected invoice instead of posting a faulty file in DATEV.
5. Optionally export (Pro): "DATEV CSV" gives you the 12-column list for your accountant; in batch mode, "Export all as CSV" combines several invoices in one file.
6. Upload: send the checked XML to DATEV through Upload online or Belegtransfer.

The free plan covers 2 uploads per day up to 500 KB per file. Unlimited checks and the CSV export are part of the Pro plan. If you issue invoices yourself and do not use DATEV invoicing, the e-invoice generator creates an XRechnung or ZUGFeRD PDF without an account. More guides are in invoicing in Germany.

Sources

• DATEV eG: Guide "So gelingt die Einführung der E-Rechnung", status 06/2026 (German) (opens in a new tab)
• DATEV eG: E-Rechnungen mit DATEV Unternehmen online verarbeiten (German) (opens in a new tab)
• DATEV eG: One-pager DATEV E-Rechnungsplattform for companies, 17 November 2025 (German) (opens in a new tab)
• German Federal Ministry of Finance: BMF letter of 15 October 2025 on mandatory e-invoicing (German) (opens in a new tab)
• § 14 UStG (opens in a new tab) on Gesetze im Internet

Last reviewed: October 2026

This article is general information, not tax or legal advice.