What is XRechnung?

 What is XRechnung?

XRechnung is Germany's national implementation (CIUS) of the EN 16931 European e-invoicing standard, mandatory for all public sector invoicing in Germany.

How XRechnung Works

XRechnung defines a strict XML structure based on the European standard EN 16931. It supports two syntaxes:

• UBL 2.1 (Universal Business Language) — Most common, used by Peppol
• UN/CEFACT CII (Cross-Industry Invoice) — Used by ZUGFeRD/Factur-X

German-Specific Rules

XRechnung adds 21 business rules beyond EN 16931, including:

• Leitweg-ID: Required routing identifier for German government invoices
• Payment terms: Specific format requirements
• VAT categories: Mapping to German tax codes

Submission Methods

XRechnung invoices can be submitted via:

• ZRE (Zentrale Rechnungseingangsplattform): Federal government portal
• OZG-RE: State government portals
• Peppol: Via certified Access Point
• Email: To specific submission addresses (varies by authority)

Why XRechnung Matters

B2G: Already Mandatory

Since November 2020, all invoices to German federal authorities must be XRechnung-compliant. Most state governments have similar requirements. Non-compliant invoices may be rejected.

B2B: Coming 2025-2028

Germany's B2B e-invoicing mandate phases in:

• January 2025: All businesses must receive EN 16931 invoices
• January 2027: Businesses >€800K must send e-invoices
• January 2028: All businesses must send e-invoices

XRechnung or ZUGFeRD are both accepted for the B2B mandate.

How to Get Started

Step 1: Check Your Requirements

Are you invoicing government (B2G) or only businesses (B2B)? Government requires XRechnung; B2B can use XRechnung or ZUGFeRD.

Step 2: Get Your Leitweg-ID

For government invoices, you need the recipient's Leitweg-ID routing number. This is usually provided on purchase orders or contracts.

Step 3: Generate or Convert

Use your accounting software's XRechnung export, or convert existing invoices