In short
- XRechnung is a pure XML invoice: the German national profile (CIUS) of the European standard EN 16931.
- It comes in two syntaxes, UBL and CII, and has no PDF part, so you need a viewer to read it.
- Version 3.0 has applied since 1 February 2024 and stays in force until at least 31 July 2027. XRechnung 4.0 is expected in spring 2027.
- German B2B law does not require XRechnung specifically: ZUGFeRD and other EN 16931 formats are also accepted.
- The official ELSTER viewer and our validator open XRechnung files for free.
XRechnung is the German national format for electronic invoices. If a German customer, a public authority or your accountant has asked you for "an XRechnung", they want an XML file that follows a precise set of rules, not a PDF.
This page explains what is inside an XRechnung, which version applies, where German law expects it and how to open or check one. For the full German timeline, see our Germany e-invoicing guide.
What an XRechnung is
XRechnung is a CIUS (Core Invoice Usage Specification) of the European standard EN 16931. EN 16931 defines the data an invoice must carry, such as seller, buyer, VAT breakdown and line items. A CIUS tightens those rules for one country or sector. XRechnung adds German requirements on top, for example a mandatory buyer reference field.
The standard is maintained by KoSIT and published on xeinkauf.de. An XRechnung can use either of the two XML syntaxes that EN 16931 allows:
- UBL, the OASIS Universal Business Language, also used by Peppol
- CII, the UN/CEFACT Cross Industry Invoice, also used by ZUGFeRD and Factur-X
Both are legally equal. What matters is that the file passes the EN 16931 and XRechnung validation rules.
Note
An XRechnung has no PDF part. Opened in a text editor it shows only XML tags. That is normal: the invoice is meant to be read by software, and a viewer turns it into a readable page.
Which XRechnung version applies
| Version | Status (as of 14 Nov 2026) |
|---|---|
| XRechnung 3.0 | In force since 1 Feb 2024, latest patch level 3.0.2 |
| XRechnung 3.0 end date | Stays in force until at least 31 Jul 2027 |
| XRechnung 4.0 | Pre-version published 15 Sep 2026, final version expected spring 2027 |
KoSIT also publishes bugfix bundles for the validation tools. The latest 3.0.2 bundles apply from 31 August 2026 and, for the visualisation, from 13 October 2026. If your software still produces XRechnung 2.x files, ask the vendor for an update.
When German law expects an e-invoice
Germany's B2B rule is format-neutral within EN 16931. Since 1 January 2025 every business established in Germany must be able to receive e-invoices, and an ordinary e-mail inbox is enough. Issuing is phased in:
| Who | Must issue e-invoices for supplies from |
|---|---|
| Total turnover in 2026 above €800,000 | 1 January 2027 |
| Everyone else in scope | 1 January 2028 |
The BMF accepts XRechnung, ZUGFeRD from version 2.0.1 in the profiles EN 16931, EXTENDED and XRECHNUNG, and other EN 16931 formats such as Peppol BIS Billing UBL. Which of these you use is a matter between you and your customer. Small businesses under § 19 UStG may keep issuing paper or, with the customer's consent, PDF invoices, but must still receive. Our Kleinunternehmer page covers that case.
A supplier or customer without an establishment in Germany is outside the B2B obligation, even if VAT-registered there. If you are unsure whether you are in scope, the requirements checker walks you through it.
XRechnung for public sector invoices
XRechnung started as the format for invoices to German public bodies, under the federal e-invoicing ordinance (ERechV) and state rules. Federal B2G invoices go through the OZG-RE platform, from €1,000. Public buyers identify their receiving unit with a Leitweg-ID, which goes into the buyer reference field.
For B2B invoices no Leitweg-ID is needed. The BMF accepts a hyphen ("-") in the buyer reference field (BT-10). Our Leitweg-ID guide explains the public sector routing.
XRechnung, ZUGFeRD or Peppol
| Format | What it is | Readable without software |
|---|---|---|
| XRechnung | Pure XML, UBL or CII | No |
| ZUGFeRD | PDF/A-3 with CII XML embedded | Yes, as a PDF |
| Peppol BIS Billing 3.0 | Pure XML in UBL, usually sent over Peppol | No |
ZUGFeRD has its own XRECHNUNG profile, which puts an XRechnung-conformant XML file inside a PDF. That suits customers who want both a structured file and something they can print. See our pages on ZUGFeRD and Peppol for the differences in detail.
How to open and check an XRechnung
The BMF points to a free official viewer at e-rechnung.elster.de. Most German accounting tools also display incoming XRechnung files. Our free e-invoicing options page lists more.
To check whether a file is valid, run it through our validator. It applies the official CEN EN 16931 rules and the KoSIT XRechnung Schematron 2.6.0 (for XRechnung 3.0.2) in your browser. The file is not uploaded.
Two limits to know: the validator does not run XML schema (XSD) validation, and a technically valid file can still be wrong in substance, for example a wrong VAT rate. Questions about content belong with your tax adviser.
Common XRechnung errors
These come straight from the official rule sets, so a validator will name them by rule ID:
- BR-DE-15, missing buyer reference (BT-10). XRechnung requires it. For B2B, a hyphen is accepted.
- BR-DE-2, BR-DE-5, BR-DE-6, BR-DE-7, missing seller contact. XRechnung requires a seller contact group with a contact point, a phone number and an e-mail address.
- BR-DE-21, wrong specification identifier (BT-24). A warning that the file does not declare the XRechnung identifier, often a sign of an outdated export.
- BR-CO-10 to BR-CO-16, totals that do not add up. EN 16931 checks that line amounts, allowances, charges and VAT add up to the invoice total and the amount due.
If your software produces any of these, ask the vendor for a fix or compare tools on our German e-invoicing software page.
Questions people ask
What is XRechnung?
XRechnung is the German national profile of the European e-invoicing standard EN 16931. An XRechnung is an XML file in UBL or CII syntax with no PDF part.
Is XRechnung mandatory in Germany?
Not as a specific format. German businesses must be able to receive e-invoices since 1 January 2025, and must issue them from 2027 or 2028 depending on turnover, but ZUGFeRD and other EN 16931 formats are accepted too.
How do I open an XRechnung file?
An XRechnung is raw XML, so a normal PDF reader cannot display it. Use the free official viewer at e-rechnung.elster.de, your accounting software, or our browser-based validator, which also shows the invoice as a readable document.
Which XRechnung version is current?
XRechnung 3.0 has been in force since 1 February 2024, with 3.0.2 as the latest patch level. KoSIT says 3.0 stays in force until at least 31 July 2027, and the final XRechnung 4.0 is expected in spring 2027.
Do foreign suppliers have to send XRechnung?
The German B2B obligation applies only when both supplier and customer are established in Germany. A supplier without a German establishment is outside it, but a German customer may still ask for an e-invoice as a matter of contract.
Official sources
- BMF: Fragen und Antworten zur Einführung der obligatorischen E-Rechnung bundesfinanzministerium.de
- KoSIT / xeinkauf.de: XRechnung versions and bundles xeinkauf.de
- § 14 UStG: Ausstellung von Rechnungen gesetze-im-internet.de
- § 27 UStG: Allgemeine Übergangsvorschriften (Abs. 38) gesetze-im-internet.de
- BMF letter of 15 October 2025 on the mandatory e-invoice bundesfinanzministerium.de
General information, not tax or legal advice. Check edge cases with a tax adviser.