How to Create an XRechnung: Required Fields (2026)
An XRechnung is an electronic invoice under the German XRechnung standard: structured invoice data in XML, in either UBL or CII syntax. You create one with software that asks for the German mandatory fields, and you check the result with a validator. It is the standard for invoices to the German federal administration; between businesses based in Germany any format that follows the European standard EN 16931 is enough, including ZUGFeRD from version 2.0.1, except the MINIMUM and BASIC-WL profiles.
Key facts (as of 21 September 2026)
- The current version is XRechnung 3.0, in force since 1 February 2024 and until at least 31 July 2027.
- Since September 2025 the German federal administration receives invoices, as a rule, through one central platform, OZG-RE.
- Since 1 January 2025 every business based in Germany must be able to receive e-invoices; an e-mail inbox is enough.
- The obligation to issue e-invoices between German businesses arrives in stages: 2027 for businesses with more than €800,000 turnover in the previous year, 2028 for all others, with exceptions such as small invoices up to €250 and Kleinunternehmer.
- Required in every XRechnung: buyer reference (BT-10), a seller contact with name, phone and e-mail, payment details, and the electronic addresses of seller and buyer.
What is an XRechnung?
XRechnung is the German standard for electronic invoices to public buyers. It implements the European standard EN 16931 and adds national business rules, the BR-DE rules. It is maintained by the Koordinierungsstelle für IT-Standards (KoSIT).
An XRechnung is an XML data set, not a PDF. Two syntaxes are allowed: UBL and UN/CEFACT CII. Both express the EN 16931 data model. The recipient renders a readable view itself.
The current version is XRechnung 3.0 (specification 3.0.2). It has been in force since 1 February 2024 and, according to KoSIT, stays in force until at least 31 July 2027. A pre-release of XRechnung 4.0 was published on 15 September 2026; KoSIT expects the final version in spring 2027.
When you need an XRechnung
Invoices to the German federal administration (B2G)
Suppliers to the federal administration have had to invoice electronically since 27 November 2020 (§ 3(1) ERechV). The standard is XRechnung “in principle”; another standard is allowed if it meets the European standard (§ 4(1) ERechV). Direct orders up to €1,000 are among the exemptions (§ 3(3) no. 1 ERechV).
The ERechV applies to the federal level only. The German states regulate electronic invoicing on their own.
Invoices to businesses (B2B)
Since 1 January 2025 an e-invoice is the rule between businesses when both the supplier and the recipient are based in Germany (§ 14(2) UStG). It does not have to be an XRechnung. According to the FAQ of the German Federal Ministry of Finance (BMF), “XRechnung and ZUGFeRD from version 2.0.1 (except the profiles MINIMUM and BASIC-WL)” meet the requirements.
Receiving is already mandatory. An e-mail inbox is enough for that (BMF FAQ).
Does this apply to companies outside Germany?
The B2B obligation only applies when supplier and recipient are both based in Germany. “Based” means a registered office, management, or a permanent establishment that is involved in the sale. A company without such an establishment in Germany does not have to issue an e-invoice to a German business customer, even if it is registered for VAT in Germany (section 14.1(6) of the VAT application decree, as amended by the BMF on 15 October 2025, and the BMF FAQ). It may still send one if the customer asks.
Invoices to the German federal administration are different: the ERechV applies to suppliers without distinguishing where they are based.
The deadlines
The transition rules are in § 27(38) UStG.
| Period | What is allowed |
|---|---|
| Sales in 2025 and 2026 | paper or, with the recipient’s consent, another electronic format |
| Sales in 2027 | the same, but only if your total turnover in the previous year was at most €800,000 |
| until the end of 2027 | EDI with the recipient’s consent |
| from 1 January 2028 | e-invoice for domestic B2B sales, with the exceptions below |
The €800,000 threshold applies to the business that issues the invoice, not to the recipient.
Exceptions
Small invoices up to €250 (§ 33 UStDV) and invoices from small businesses under the Kleinunternehmer scheme (§ 34a UStDV) may always be sent as another invoice, so as a PDF or on paper.
The mandatory fields of an XRechnung
The KoSIT schematron checks which details an XRechnung needs. Rules flagged “fatal” make an invoice invalid; “warning” is a note.
| Rule | What it requires | Flag |
|---|---|---|
| BR-DE-15 | buyer reference (BT-10); for public buyers the Leitweg-ID | fatal |
| BR-DE-2 | seller contact details (BG-6) | fatal |
| BR-DE-5, -6, -7 | contact point (BT-41, a person or department), phone (BT-42) and e-mail (BT-43) | fatal |
| BR-DE-1 | payment instructions (BG-16) | fatal |
| BR-DE-23-a | for a credit transfer (code 30 or 58), the transfer details (BG-17) | fatal |
| BR-DE-16 | for VAT categories S, Z, E, AE, K, G, L or M: VAT ID (BT-31), tax number (BT-32) or tax representative (BG-11) | fatal |
| PEPPOL-EN16931-R020 | seller electronic address (BT-34) | fatal |
| PEPPOL-EN16931-R010 | buyer electronic address (BT-49) | fatal |
| BR-DE-19 | a valid IBAN (BT-84) | warning |
Both electronic addresses are mandatory in XRechnung 3.0; in the CII schematron they have been fatal since version 2.2.0. An e-mail address is one example. Leave out the buyer’s address and the XRechnung is invalid.
For invoices to the federal administration, § 5(1) ERechV adds the Leitweg-ID, bank details, payment terms and the issuer’s e-mail address.
The Leitweg-ID
The Leitweg-ID routes an invoice to the right office of a public authority. It goes into BT-10 and comes from the buyer, usually in the order or contract.
Its structure, per KoSIT format specification 2.0.2: a coarse address of 2 to 12 characters, an optional fine address of up to 30 characters, and a check digit calculated with Modulo 97-10, the same method the IBAN uses.
In B2B a Leitweg-ID is generally not needed, according to the BMF. BT-10 is still mandatory (BR-DE-15): enter the reference your customer gives you. If there is none, the BMF also accepts a placeholder such as ”-”.
Creating an XRechnung in five steps
- Find out what the recipient requires. Federal administration: XRechnung through OZG-RE. Businesses: ask whether ZUGFeRD is enough or whether it has to be an XRechnung.
- Complete your own details. Address, VAT ID or German tax number, IBAN, and a contact with phone and e-mail.
- Capture the buyer. The buyer reference or Leitweg-ID for BT-10, and the buyer’s e-mail address for BT-49.
- Generate the invoice. With a tool that asks for the mandatory fields and writes XRechnung 3.0.
- Validate and send. Check it with the KoSIT validator, then send it through the channel the recipient specifies.
Tools by category
- OZG-RE web entry. For single invoices to the federal administration. Submitted directly on the platform; free, registration required.
- Accounting and invoicing software. For businesses with ongoing bookkeeping. XRechnung as XML or ZUGFeRD, depending on the product.
- Online generators. For occasional invoices without own software. XML or PDF with XML, depending on the provider.
- SealDoc Invoice. For invoices in the browser. A PDF/A-3 with the XRechnung embedded; no separate XML file.
Between businesses based in Germany, any format that follows EN 16931 is enough. For OZG-RE, which requires a pure XML file, tools that only deliver a PDF with embedded XML are out.
XRechnung for small businesses (Kleinunternehmer)
A Kleinunternehmer under § 19 UStG (previous-year turnover up to €25,000, current year up to €100,000) does not have to issue e-invoices: § 34a UStDV always allows another invoice. Receiving e-invoices still applies.
If a customer requires an XRechnung, the specification (chapter 13.3) sets, among other things, VAT category E (BT-118), rate 0 (BT-119), tax amount 0 (BT-117) and an exemption reason in BT-120. BT-121 is not sent. Without a VAT ID your tax number goes into BT-32, because BR-DE-16 also covers category E.
Validating an XRechnung
The reference validator is KoSIT’s validation module. It is open source and runs locally, from the command line or as your own service: validator 1.6.3 at github.com/itplr-kosit/validator, with the configuration for XRechnung 3.0 from validator-configuration-xrechnung. The BMF recommends no particular validator.
For a quick check in the browser there are free online validators, such as our XRechnung validator. It checks with the open-source Mustang validator, not with the KoSIT module.
Sending and keeping XRechnung invoices
The federal administration has received invoices through one central platform, OZG-RE, since September 2025, over four channels: web entry, upload, Peppol or e-mail. Offices with a Leitweg-ID starting with 993 use their own solution. OZG-RE accepts only pure XML files without a visual part; for ZUGFeRD it gives the XRECHNUNG profile as an example.
To businesses you send through the agreed channel; an e-mail attachment is enough.
Invoices must be kept for eight years (§ 14b(1) UStG).
Creating an XRechnung with SealDoc Invoice
With SealDoc Invoice you create an XRechnung in your browser, without installing anything. The Free package includes 5 invoices a month at no cost; you need an account, not a credit card.
You get one file: a PDF/A-3 with the XRechnung (version 3.0, CII syntax) embedded as xrechnung.xml. Before it builds the file, SealDoc asks for the buyer reference or Leitweg-ID, a contact with phone and e-mail, and the IBAN, and names any field that is missing. Every file is checked with veraPDF against PDF/A-3B before you can download it. As a Kleinunternehmer you choose § 19 UStG, and SealDoc puts the statutory note “Steuerfreier Kleinunternehmer gemäß § 19 Abs. 1 UStG” on the invoice and in BT-120.
Start SealDoc Invoice for free or see the packages.
Frequently asked questions
What is an XRechnung?
An XRechnung is an e-invoice in XML under the German XRechnung standard, which implements EN 16931. It is meant for software; the recipient creates a readable view.
Do foreign companies have to send an XRechnung to German customers?
Not to German business customers, unless the company has a German establishment involved in the sale; the B2B obligation applies only when both sides are based in Germany. Invoices to the German federal administration must be electronic under the ERechV, and XRechnung is the standard there.
Is ZUGFeRD accepted instead of XRechnung?
Between German businesses, yes: the BMF accepts ZUGFeRD from version 2.0.1, except the profiles MINIMUM and BASIC-WL. The federal platform OZG-RE accepts only pure XML; for ZUGFeRD it gives the XRECHNUNG profile as an example.
What is a Leitweg-ID?
The routing ID a German public authority uses to send an invoice to the right office. It goes into BT-10 and you get it from the authority that orders from you.
Can I create an XRechnung for free?
Yes. For invoices to the federal administration there is the free OZG-RE web entry, with registration. SealDoc Invoice creates 5 invoices a month for free, as a PDF/A-3 with the XRechnung embedded.
How do I validate an XRechnung?
With KoSIT’s validation module and the XRechnung 3.0 configuration. It is open source and runs locally. Online validators are more convenient but do not always apply the same rules.
When does the German B2B e-invoicing obligation start?
Receiving since 1 January 2025. Issuing from 2027 for businesses with more than €800,000 turnover in the previous year, and from 2028 for all other businesses based in Germany, with exceptions such as small invoices up to €250 and Kleinunternehmer.
How long must e-invoices be kept?
Eight years under § 14b(1) UStG. For a hybrid format such as ZUGFeRD, the BMF treats the XML data as the leading part of the invoice.
As of 21 September 2026. Sources: § 14, § 14b, § 19 and § 27 UStG; § 33 and § 34a UStDV; ERechV; KoSIT XRechnung versions and specification 3.0.2; KoSIT schematron v2.6.0; OZG-RE channels and E-Rechnung Bund FAQ; BMF e-invoice FAQ.