What is XRechnung? A plain-English guide
Updated 2026-10-05
XRechnung is the German standard for electronic invoices. It is not a PDF and not a scanned document: it is a structured XML file that accounting software can read and book automatically. If a German client asks you for an "XRechnung" or an "E-Rechnung", they want an invoice in this machine-readable format.
Where XRechnung comes from
The EU defined a common data model for electronic invoices, the European standard EN 16931. Each country may add national rules on top of it. XRechnung is Germany's version: EN 16931 plus German business rules (for example, a mandatory buyer reference and seller contact details). It is maintained by KoSIT, a German public coordination office, which also publishes the official validator.
What an XRechnung file contains
The same information as any invoice, but in labelled fields: invoice number and date, seller and buyer with addresses and tax numbers, line items, VAT category and rate, totals, payment details and due date. Because every field has a fixed meaning, the receiver's software can check and process the invoice without anyone typing it in.
XRechnung can be written in two XML syntaxes: UBL and UN/CEFACT CII. Both are valid; receivers must accept both.
Who needs XRechnung?
- German public sector clients (federal ministries, many state and city authorities) require e-invoices, usually XRechnung, and usually a Leitweg-ID on the invoice.
- German businesses must be able to receive e-invoices since 1 January 2025. Issuing them becomes mandatory in stages: from 2027 for companies with more than €800,000 turnover, from 2028 for everyone. XRechnung and ZUGFeRD (profile EN 16931 or higher) both qualify.
- Foreign suppliers: the German obligation covers domestic transactions between businesses established in Germany. If you are based outside Germany you are generally not obliged, but your client's accounting department may still ask for an e-invoice because their processes are built around it.
XRechnung or ZUGFeRD?
ZUGFeRD is a PDF with the same kind of XML embedded in it. Both are accepted for German B2B invoicing. Public sector portals usually want XRechnung. Read the full comparison: ZUGFeRD vs XRechnung.
How to create an XRechnung without accounting software
You can type your invoice into einvoicegen: the form asks for exactly the fields the rules require, explains VAT treatments such as reverse charge, and produces both an XRechnung XML file and a ZUGFeRD PDF. Every file is checked with the KoSIT validator before you download it.
How to open an XRechnung you received
An XML file is hard to read in a text editor. Use the free e-invoice viewer to see it as a normal invoice and to check whether it is valid. More: how to open an XRechnung XML file.
Need to send an e-invoice?
Create a valid XRechnung and ZUGFeRD invoice in 2 minutes, in English. Free preview, validated with the official KoSIT validator.