What Is XRechnung? Format, Structure and Requirements (2026)

XRechnung is Germany's standard for electronic invoices: a pure XML file based on the European standard EN 16931, extended with national business rules. KoSIT publishes it on behalf of the IT Planning Council in two syntaxes, UBL and CII. Federal authorities have required it since 27 November 2020, and since 2025 it has been a permitted B2B e-invoice format.

Last reviewed: September 2026. This article is general information, not tax advice.

What exactly is XRechnung?

Technically, XRechnung is a CIUS (Core Invoice Usage Specification) of EN 16931. The standard defines a European data model for invoices. A CIUS narrows that model for a specific use and adds rules. For XRechnung these are the business rules prefixed BR-DE, for example the requirement to state a seller contact or a buyer reference.

The publisher is the Coordination Office for IT Standards (KoSIT) in Bremen, which works on behalf of the IT Planning Council (IT-Planungsrat), the body that coordinates IT between the federal government and the states. KoSIT decides which fields are mandatory, maintains the validation rules and releases new versions.

An XRechnung always uses one of two XML syntaxes:

• UBL 2.1 (OASIS Universal Business Language), root element Invoice or CreditNote.
• CII (UN/CEFACT Cross Industry Invoice), root element rsm:CrossIndustryInvoice.

Both carry the same content and are legally equivalent. There is no visual layer like a PDF. To read the invoice, you need software that renders the data.

The main users are suppliers to public-sector buyers, authorities that post incoming invoices automatically, and a growing number of companies that move their bookkeeping to structured data. Foreign suppliers can use it too; according to KoSIT, German authorities that are reachable via Peppol also process Peppol BIS Billing 3.0 invoices from suppliers outside Germany.

XRechnung vs. e-invoice: what is the difference?

"E-invoice" (E-Rechnung) is the legal term. Under § 14 UStG (opens in a new tab) (German VAT Act), an e-invoice is issued, transmitted and received in a structured electronic format that allows electronic processing. The format must comply with EN 16931, or be agreed between the parties if it allows correct and complete extraction of the data (EDI, for example).

XRechnung is one format that meets this definition. A PDF, a scan or an invoice typed into an email body is an "other invoice" (sonstige Rechnung). The page XRechnung vs. PDF invoice compares the two directly.

Is XRechnung mandatory?

Whether you must use XRechnung depends on who receives the invoice:

For the federal level, the FAQ of the federal invoice platform (opens in a new tab) names XRechnung in its valid version as the standard. Other formats are allowed if they meet EN 16931, the E-RechV and the platform's terms of use. It explicitly names ZUGFeRD in the XRECHNUNG profile, which is submitted there as a pure XML file. Direct awards (Direktaufträge) up to €1,000 are exempt under § 3(3) E-RechV.

For B2B, the law requires an e-invoice but no particular format. Since 1 January 2025, every business established in Germany must be able to receive e-invoices; an ordinary email inbox is enough. Transition rules for issuing run until the end of 2027. Deadlines, exemptions and the €800,000 turnover threshold for 2027 are covered in our guide to Germany's e-invoicing mandate.

How is an XRechnung structured?

EN 16931 defines every piece of invoice information as a business term (BT) with a fixed number. Related terms form a business group (BG), such as BG-4 for the seller or BG-25 for an invoice line. These numbers do not depend on the syntax: BT-10 is cbc:BuyerReference in UBL and ram:BuyerReference in CII, but it is the same field. When you read error messages or build an integration, the BT numbers are the common language.

The key fields of an XRechnung 3.0:

The rules also check arithmetic. Line amounts must add up to BT-106 (BR-CO-10), the gross total must equal net plus VAT (BR-CO-15), and the amount due must match any prepayments (BR-CO-16).

This is what the header of an XRechnung looks like in UBL (shortened; the Leitweg-ID is fictitious):

<ubl:Invoice xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>RE-2026-0142</cbc:ID>
  <cbc:IssueDate>2026-09-28</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>991-12345-73</cbc:BuyerReference>
  <!-- seller, buyer, payment, VAT, totals, lines -->
</ubl:Invoice>

A complete sample file is available as an XRechnung example. The comparison UBL vs. CII explains how the two syntaxes differ, and our developer guide to the XRechnung XML structure maps the element paths.

Which XRechnung version applies?

Version 3.0 has applied since 1 February 2024 and stays in force until at least 31 July 2027. The current release is XRechnung 3.0.2; the latest bundle, "3.0.2 Summer 2026 Bugfix", dates from 31 August 2026. Bugfix bundles correct validation rules and tooling but do not change the specification identifier in BT-24.

In September 2026 KoSIT published a pre-release of XRechnung 4.0. The final version is expected in spring 2027. According to the federal FAQ, changes to the standard are announced six months before they take effect. The KoSIT versions and bundles page (opens in a new tab) lists every release.

How do you open, validate and create an XRechnung?

Open and read

In a text editor an XRechnung is a wall of nested XML elements. It only becomes readable through a visualisation. Our XRechnung viewer lets you drop in an XML file and renders UBL and CII as a clear invoice. For a ZUGFeRD invoice, first extract the XML from the PDF, then open that XML in the viewer. The tool works online and needs no installation. KoSIT also provides its own XSLT-based visualisation that developers can build into their applications.

Validate

A full check has three layers: the XML is validated against the schema (XSD) of its syntax, then against the EN 16931 Schematron rules, and finally against the XRechnung rules (BR-DE). The same viewer works as an e-invoice validator: it applies the official KoSIT rules for EN 16931 and XRechnung 3.0 and explains each message. Individual codes are listed under XRechnung validation errors, and our guide on how to fix XRechnung validation errors covers the most common causes.

The German Federal Ministry of Finance (BMF) letter of 15 October 2025 distinguishes three types of error. A format error means the file does not match the permitted syntax; it then does not count as an e-invoice. A business-rule error breaks the rules of the format; if it does not affect VAT details, as with a missing BT-10, it is irrelevant for VAT. A content error means mandatory VAT details under § 14(4) UStG are missing or wrong, for example an incorrect tax rate. That puts input VAT deduction at risk even if technical validation passes. Keep the validation report as evidence.

Create

There are several ways to create one. Many invoicing and accounting programs export XRechnung directly. Without your own software, you can create an e-invoice with our generator, which produces XRechnung in UBL syntax as well as ZUGFeRD invoices, with no installation and no sign-up. For invoices to federal authorities, the OZG-RE platform also offers a web form (Weberfassung) for manual entry. Developers write the XML themselves. The individual steps are covered in our guide on how to create an XRechnung step by step.

The Leitweg-ID: the address for public-sector invoices

For invoices to public-sector buyers, BT-10 carries the Leitweg-ID (routing ID). It makes sure the invoice reaches the right office. A Leitweg-ID has a coarse address (2 to 12 digits), an optional fine address (up to 30 characters) and a two-digit check number, separated by hyphens. At federal level the coarse address starts with 991, 992 or 993.

The contracting authority assigns the ID, and you receive it with the order or contract. Suppliers do not need a Leitweg-ID of their own, not even for B2B invoices. Before sending, you can run the ID through our Leitweg-ID validator, which checks the format and check digits. The error "Leitweg-ID ist nicht valide" (Leitweg-ID not valid) is often caused by misplaced hyphens or leading or trailing spaces. Read more in What is a Leitweg-ID?.

How is an XRechnung delivered?

Since 19 September 2025 the federal administration has a single platform: the former ZRE was switched off and merged into the OZG-RE. There you submit invoices via web form, upload, email or Peppol. First register on the OZG-RE (with an OZG-RE account or the ELSTER-based 'Mein Unternehmenskonto') and activate the channels you want to use; registration and use are free for suppliers. The Peppol participant ID of a connected recipient is "0204:" followed by the Leitweg-ID. States and municipalities run their own portals with their own rules.

In B2B, sending the XML as an email attachment to the customer's invoice address is usually enough. Larger companies also use Peppol or supplier portals.

Supporting documents such as timesheets or delivery notes are embedded in the XRechnung as Base64 (BG-24) instead of being attached separately. The mandatory details must still be in the XML itself. Our guide to XRechnung attachments shows how.

How long must you keep an XRechnung?

Since 2025, invoices must be kept for eight years (§ 14b UStG, § 147 AO), counted from the end of the calendar year. For an e-invoice, at least the structured part must be kept unaltered in its original format. A printout or PDF rendering does not replace the XML file. The additional GoBD requirements (German principles for proper digital bookkeeping) are explained in our guide to e-invoice archiving.

XRechnung or ZUGFeRD?

XRechnung is a pure XML file. ZUGFeRD is a hybrid: a PDF/A-3 with embedded CII XML that people can read and software can process. Both are permitted for B2B, while XRechnung is the standard for federal authorities. The comparison XRechnung vs. ZUGFeRD shows when each fits, and our article What is ZUGFeRD? explains profiles and versions.

More articles on the Leitweg-ID, creating and validating invoices are collected in the XRechnung category.