XRechnung: What It Is and When You Actually Need It
XRechnung is a structured XML format for electronic invoices. Public-sector clients in Germany often require it. Between businesses, it is one of several permitted e-invoice formats.
Status: October 2026
What is XRechnung?
XRechnung is the German standard for electronic invoices based on the European standard EN 16931. It is maintained by the Coordination Office for IT Standards (KoSIT) as part of XStandards Einkauf.
An XRechnung consists of an XML data set only. Unlike ZUGFeRD, there is no PDF view. The data set includes, among other things:
- invoice number and invoice date
- seller and buyer
- purchase order, order or contract reference
- line items with quantities, prices and descriptions
- net, tax and gross amounts with tax category codes
- payment terms and bank details
Software can read this data, validate it and pass it on to ERP, accounting or archiving systems.
When is XRechnung required?
Mainly for invoices to public-sector clients. Since 27 November 2020, invoices to German federal authorities fall under the Federal E-Invoicing Ordinance (ERechV). It requires electronic invoices. Exceptions include invoices for direct awards up to €1,000.
Federal states and municipalities have their own rules. They can specify other formats, deadlines and transmission channels. What counts are the requirements of the respective client regarding:
- format: XRechnung only, or another format compliant with EN 16931
- Leitweg-ID (routing ID)
- transmission channel
- attachments and purchase order or contract references
XRechnung between businesses
XRechnung is not limited to public authorities. The Federal Ministry of Finance (BMF) explicitly lists it as a permitted format for e-invoices under Section 14 of the German VAT Act (UStG). ZUGFeRD from version 2.0.1 in a suitable profile, for example, is permitted as well.
Since 1 January 2025, German VAT law distinguishes between two types of invoice:
- E-invoice: a structured electronic format that allows electronic processing, for example XRechnung or ZUGFeRD
- Other invoice: paper, or an electronic format without this structure, for example a plain PDF
The transition periods
Since 1 January 2025, businesses must be able to receive e-invoices. Until 31 December 2026, all businesses may still issue other invoices. In 2027, this only applies to businesses with a total turnover of no more than €800,000 in the previous year. The transition rule ends on 1 January 2028.
Whether the obligation applies to your company is a question for your tax advisor.
More on the hybrid format in the article ZUGFeRD: The Hybrid E-Invoicing Standard, Explained.
The Leitweg-ID
For invoices to public-sector clients, the Leitweg-ID is the electronic address. It routes the invoice to the responsible office within the administration. In XRechnung, it goes into field BT-10 "Buyer reference".
The client provides the Leitweg-ID, for example in the purchase order or the contract. Sellers do not apply for one themselves.
Invoices between businesses have no Leitweg-ID. Field BT-10 is still mandatory in XRechnung. It then holds a reference from the buyer, for example a purchase order or project number.
Why a PDF is not an XRechnung
A PDF is readable for people but contains no standardised data set. Even when sent by email, it remains an other invoice. ZUGFeRD combines both: a PDF/A-3 file with embedded XML. There, the XML part is what counts.
How an XRechnung is created and validated
Invoice data → mapping to the XRechnung fields → XML generation → validation → transmission → processing by the recipient → archive
The ERP or invoicing system creates the invoice as before. An additional component maps the data to the XRechnung fields and generates the XML file. Validation checks mandatory fields, data formats and the XRechnung business rules. Typical errors are:
- missing or invalid Leitweg-ID
- empty field BT-10
- invalid combinations of tax data
- calculation differences between line items, tax and total
- missing payment details
- invalid XML structure or characters
According to the BMF, validation is not a prerequisite for recognition for tax purposes. It is still recommended, already at creation and dispatch.
Which XRechnung version is current?
XRechnung 3.0 is the version in production. The current technical bundle 3.0.2 was released on 31 August 2026. Version 3.0 remains in force until at least 31 July 2027.
On 15 September 2026, KoSIT published a preliminary version of XRechnung 4.0. It is not intended for production use. The final version is announced for spring 2027.
XRechnung exists in two syntaxes: UBL and UN/CEFACT CII. Each version comes with XML schemas, code lists and Schematron rules for validation.
How is an XRechnung transmitted?
For invoices between businesses, the law does not prescribe a specific transmission channel. Options include:
- email with the XML file attached
- customer or supplier portals
- EDI procedures and direct interfaces between ERP systems
- the Peppol network
Public-sector clients usually specify the channel, for example an invoice receipt portal or Peppol. The XML file therefore has to be correct and also arrive through the specified channel.
Seovantis delivers the generation, validation and handover of XRechnung invoices as a package for existing software: E-invoicing in your existing software
Sources
- Federal Ministry of Finance: Questions and answers on the introduction of mandatory e-invoicing (opens in a new tab)
- Federal Ministry of Finance: BMF letter of 15 October 2025 on e-invoicing (opens in a new tab)
- KoSIT, xeinkauf.de: XRechnung versions and bundles (opens in a new tab)
- Federal E-Invoicing Ordinance (ERechV) (opens in a new tab)
- Sections 14 (opens in a new tab) and 14b (opens in a new tab) of the German VAT Act (UStG)
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