What is XRechnung?
XRechnung is the German standard for e-invoices. It is a pure XML file and has been mandatory for many public sector buyers for years.
By Vincent Rosenkranz, Sales & Marketing Manager at BESITEC · Updated 9 Nov 2026
In short. A structured data format based on the European standard EN 16931, maintained by KoSIT. Software reads the data directly, without manual entry. Without a viewer, people can hardly read the file.
How an XRechnung is structured
The file holds every mandatory invoice detail as a data field, such as invoice number, delivery date, line items, tax rates and bank details. Each field has a fixed ID from the standard, for example BT-1 for the invoice number.
Two syntaxes are allowed, UBL and CII. The content is the same and the recipient must be able to process both.
| Syntax | Origin | Typical use |
|---|---|---|
UBL | OASIS, international | Peppol, many ERP exports |
CII | UN/CEFACT | Also the basis of ZUGFeRD |
The current specification is published by KoSIT at XStandards Einkauf.
Who needs XRechnung
- Suppliers to the federal government have sent electronic invoices since 27 November 2020, mostly via the ZRE or OZG-RE portals
- Suppliers to states and municipalities under the rules of each federal state, with different dates
- All German B2B companies must be able to receive e-invoices since 1 January 2025. The format is explicitly accepted
Invoices to public bodies must carry the recipient’s Leitweg-ID in the buyer reference field, BT-10.
XRechnung vs ZUGFeRD
Pure XML file
No visual part. Ideal for fully automated processing in the ERP.
Hybrid of PDF and XML
ZUGFeRD embeds the data in a PDF. From the EN 16931 profile up it is an e-invoice too.
ZUGFeRD even has a profile called XRECHNUNG, so a PDF with embedded data can meet the same rules.
How the file reaches the recipient
- ERPInvoice created
- ConverterData to EN 16931
- CheckValidation
- PeppolAccess point
- RecipientAuthority or company
BESITEC is a certified Peppol access point and creates the format directly from your ERP, including from EDIFACT data.
XRechnung FAQ
Is an XRechnung a PDF?
No. It is a pure XML file. A PDF only appears when a viewer renders the data.
Do I have to use this format in German B2B?
No. Any format compliant with EN 16931 is allowed, including ZUGFeRD from the EN 16931 profile or Peppol BIS. Certain EDI procedures are allowed during a transition period.
How can I read a file I received?
With a viewer. besitec.com offers a free XML visualizer.
Who maintains the standard?
The Coordination Office for IT Standards, KoSIT, in Bremen.
More terms in the glossary
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