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Format guide

The XRechnung Format, Explained

What an XRechnung is, which German rules it adds to the European norm, how the Leitweg-ID routes your invoice, and verified sample files to download.

What is XRechnung?

XRechnung is Germany's standard for invoices to the public sector: a pure XML document, no PDF layer, defined as the national usage specification (CIUS) of the European norm EN 16931 and maintained by KoSIT. Since the end of 2020, federal authorities require it, and the states have followed with their own portals; whoever supplies a German Behoerde invoices in XRechnung.

Pure XML is the point: public-sector invoice processing is fully automated, so the format optimizes for machines. Humans read an XRechnung through a viewer, not by opening the file.

One standard, two syntaxes

An XRechnung can be written in either of the two EN 16931 XML syntaxes: UN/CEFACT CII (the syntax ZUGFeRD also uses) or UBL. What makes the file an XRechnung is not the syntax but the declaration and the rules it satisfies. The declaration sits at the top:

<ram:GuidelineSpecifiedDocumentContextParameter>
  <ram:ID>urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0</ram:ID>
</ram:GuidelineSpecifiedDocumentContextParameter>

The German rules on top of EN 16931

The CIUS adds national business rules (the BR-DE series) that a plain EN 16931 invoice does not need. The ones that reject the most files in practice:

  • The buyer reference (BT-10) must carry the Leitweg-ID; without it the invoice fails BR-DE-15 immediately.
  • The seller must provide a contact with phone or email, so the authority can reach a human about the invoice.
  • Both parties need an electronic address, and payment details must use the permitted means codes with the matching account data.

Every rule is machine-checked on receipt by the portals, which is why validating before sending is not optional in practice.

The Leitweg-ID, in one minute

The Leitweg-ID identifies the receiving authority's invoice inbox and routes your document to it, following the pattern {authority-id}-{optional-suffix}-{check-digit}. You receive it from the contracting authority, usually with the order. Ask for it before invoicing: it cannot be guessed, and its absence is the most common reason an XRechnung bounces.

How the file reaches the authority

Federal authorities receive through the OZG-RE platform (the older ZRE portal was switched off in September 2025), most states through state-specific platforms, and a growing share accept delivery over the Peppol network. The XML is identical on every route; only the transport differs.

XRechnung and ZUGFeRD

The two German formats split the market by recipient: XRechnung for authorities, ZUGFeRD for companies. They share the EN 16931 data model and the CII syntax, so the same invoice data can produce either file. For the hybrid B2B side, read the companion guide:

Sample files to download

All sample files live on their own page: the XRechnung in CII and UBL syntax, a deliberately invalid one that fails exactly rule BR-DE-15, plus one ZUGFeRD invoice per profile and the common special cases. Every card opens the file straight in the validator or the viewer. Browse and download all sample files.

Work with XRechnung files right here

Related reading

Frequently Asked Questions

Common questions about the XRechnung format.

Suppliers invoicing German public-sector buyers: federal authorities have required it since the end of 2020, and the states have followed with their own portals and thresholds. For invoices between companies, XRechnung is not required.
Both are valid XRechnung, and the receiving portals accept either. CII is the natural choice if your systems already speak ZUGFeRD or Factur-X; UBL if your pipeline is Peppol-centric. The rules that make a file an XRechnung are the same in both.
A routing identifier for the authority's invoice inbox, carried in the buyer reference (BT-10) and following the pattern {authority-id}-{optional-suffix}-{check-digit}. The contracting authority issues it; a missing or malformed one is the single most common rejection reason.
KoSIT maintains it and publishes updates on a regular cycle, typically with new releases each year. Files must declare the version they follow, and validators apply the matching rule set; the tools on this site track the current release.
ZUGFeRD 2.x defines an XRECHNUNG reference profile carrying the same data in a hybrid PDF, but public portals expect the pure XML. When invoicing an authority, submit the XML itself; keep hybrid PDFs for B2B.
Yes. It is published by KoSIT (Koordinierungsstelle fuer IT-Standards) and freely available; no license fees apply to creating or processing XRechnung invoices.
Built for the German mandate

One toolkit for ZUGFeRD and XRechnung

Every German business has had to accept e-invoices since January 2025. Both formats are covered here.

ZUGFeRD or XRechnung? Let the assistant pick the tool Tell the chat what you need: it converts, checks, builds, and reads out German e-invoices. Open assistant

Create

Fill one form, get a ZUGFeRD PDF or an XRechnung with Leitweg-ID
Create ZUGFeRD PDF ZUGFeRD PDF The guided form turns your details into a ZUGFeRD or XRechnung invoice. Create XRechnung XRechnung Generate a valid XRechnung with Leitweg-ID, ready for public-sector buyers. Create Order-X Order-X PDF Create an Order-X order file: the ZUGFeRD hybrid principle applied to purchase orders. ZUGFeRD Credit Note ZUGFeRD PDF Cancel or correct an e-invoice you already sent with a ZUGFeRD credit note. XRechnung Credit Note XRechnung Create an XRechnung credit note with Leitweg-ID for public-sector buyers.

Check & repair

Test against EN 16931 and the XRechnung CIUS, then fix what a buyer rejected
Validate ZUGFeRD ZUGFeRD PDF Run EN 16931 checks on your ZUGFeRD invoices before DATEV or your customer does. Validate XRechnung XRechnung Check XRechnung XML against EN 16931 and the German CIUS rules. Validate Order-X Order-X Run incoming and outgoing Order-X orders through the official Order-X 1.0 checks. Edit ZUGFeRD Invoice ZUGFeRD PDF Repair a refused or broken invoice: upload it, correct the fields, and get a valid file back. Edit XRechnung XRechnung Open an XRechnung as a form, fix the Leitweg-ID or any rejected field, and download a valid file.

Convert

Move an invoice between PDF, CII, UBL and XRechnung
PDF to ZUGFeRD PDF ZUGFeRD Any PDF, Word, or Excel invoice goes in; a ZUGFeRD or XRechnung file comes out. PDF to XRechnung PDF XRechnung Convert a PDF invoice to a valid XRechnung with Leitweg-ID for public-sector buyers. CII to ZUGFeRD CII ZUGFeRD Package existing CII XML as a ZUGFeRD PDF/A-3 hybrid invoice. Embed XML to PDF CII PDF ZUGFeRD Marry a PDF and its CII XML into one ZUGFeRD-compliant hybrid invoice. CII to UBL CII UBL Transform a CII invoice into UBL XML, the syntax most Peppol networks expect. UBL to CII UBL CII Map a UBL invoice to UN/CEFACT CII XML, ready to embed in ZUGFeRD or Factur-X. XRechnung to PDF XRechnung PDF See any CII, UBL, or XRechnung XML as a tidy, printable PDF.

Open & extract

Open a file, see what is inside it, and take the data with you
Extract XML PDF CII Pull structured XML straight out of any PDF invoice with AI-driven OCR. Extract Attachments ZUGFeRD XRechnung Pull every embedded file out of a ZUGFeRD or XRechnung invoice as a ZIP. XRechnung Viewer XRechnung CII UBL Open e-invoice XML in your browser and read it like a paper invoice. ZUGFeRD Viewer ZUGFeRD PDF Open a ZUGFeRD PDF and read the embedded invoice data your software books.

Look up & automate

Check who you are invoicing, or move the whole flow to an API
Check VAT Number Check any EU VAT number against VIES and get the customer's Peppol address. Developer API, MCP and automation Automate invoice generation and validation end to end.
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