XRechnung Compliance Checklist (B2G)
Complete checklist of all mandatory fields, technical requirements, and submission steps for XRechnung invoices to public-sector buyers.
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Format: TXT · Size: ~6 KB · Updated: 2025-05-21
About this resource
XRechnung is the German standard for electronic invoicing in public procurement (B2G — Business to Government). Since 27 November 2020 federal authorities have been required to accept XRechnung invoices; state and municipal bodies followed progressively through 2022. The Growth Opportunities Act (Wachstumschancengesetz) 2024 extends the e-invoicing mandate to B2B from 2025 onwards.
This checklist covers all nine inspection areas: mandatory invoice header fields (including the Leitweg-ID mandatory for B2G), supplier and buyer data, tax information, invoice totals, line-item data, technical XML requirements, transmission channels (ZRE, OZG-RE, Peppol), GoBD-compliant retention, and the most common mistakes that lead to validation errors or rejections.
The checklist is aimed at accountants, developers integrating XRechnung into ERP systems, and anyone who regularly invoices public sector entities. It can be printed and used as a physical checklist or embedded digitally into internal process documentation.
How to use this template
Download the text file and open it in a text editor, or print it out. Go through each checkbox before sending an XRechnung to a public-sector buyer. For the Leitweg-ID, look up the correct value in the Peppol directory or ask the buyer directly.
This resource is provided for informational purposes only. It does not constitute legal, tax, or professional advice. Always consult a qualified tax advisor or lawyer for your specific situation.