Structured data (XML)
Built on open international technical syntaxes, UBL (Universal Business Language) and UN/CEFACT CII (Cross Industry Invoice), ensuring exact, error-free data extraction.
Your quick guide to Germany's official e-invoicing standard
XRechnung & German e-invoicing explained
Worldwide paper and PDF invoices are rapidly being phased out and structured e-invoicing is establishing itself as the mandatory standard for B2B and B2G transactions. To comply with German tax laws and enable automated processing, businesses must send and receive invoices in EN 16931-compliant formats.
In Germany, three main standards apply depending on your partner: pure XML (XRechnung) for public authorities, hybrid PDFs (ZUGFeRD) for domestic B2B, and Peppol BIS 3.0 for international trade.
Discover how XRechnung works, compare German e-invoicing standards, and see how Banqup can help you keep your business compliant.
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What is XRechnung?
XRechnung is the official German national profile of the European e-invoicing standard (EN 16931). Maintained by KoSIT (the Coordination Office for IT Standards), it is a pure XML format, meaning it consists entirely of structured computer code designed for direct machine-to-machine processing, without a visual PDF image.
In the past, emailing a PDF required the recipient to read the document and manually type data into their system or rely on optical scanning (OCR). XRechnung eliminates that. Structured data flows directly from your billing software straight into your customer’s or public authority’s accounting system.
What makes the XRechnung standard work
The buyer reference (Leitweg-ID)
A mandatory routing identifier (BT-10) used by German public authorities to automatically direct incoming e-invoices to the correct department or budget manager.
100% machine-readable
Designed for high-speed, automated validation, reducing administrative processing costs and eliminating human entry errors.
Peppol delivery support
Fully integrated into the global Peppol network, allowing secure cross-border and domestic transmission using standardised participant IDs (such as DE:LWID or VAT IDs).
Who needs XRechnung and why is it here?
Germany introduced XRechnung to digitise public administration and streamline commercial trade. Under the Growth Opportunities Act (Wachstumschancengesetz), structured e-invoicing is becoming mandatory across all business sectors.
Want to know more and check the deadlines?
Read ‘Germany’s e-invoicing mandate: essential insights for businesses’.
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Mandatory for issuing invoices to federal, state, and municipal entities. Public portals like ZRE and OZG-RE strictly require XRechnung (or Peppol BIS for foreign suppliers).
XRechnung, ZUGFeRD & Peppol BIS 3.0: the difference
When dealing with e-invoicing in Germany, you will encounter three primary formats. All three comply with the European EN 16931 standard, but they serve different operational needs:
XRechnung | ZUGFeRD (Factur-X in France) | Peppol BIS Billing 3.0 | |
Format Type | Pure XML (Code only) | Smart Hybrid (Visual PDF/A-3 + XML) | Pure XML (Code only) |
Human Legibility | No (Requires software viewer) | Yes (Reads like a standard PDF) | No (Requires software viewer) |
Primary Use Case | Mandatory for German B2G | Popular for German B2B & SMEs | International trade & European B2G/B2B |
Data Syntax | UBL 2.1 or UN/CEFACT CII | UN/CEFACT CII | UBL 2.1 |
Looking for a comprehensive overview?
Read our articles:
‘Understanding B2G e-invoicing in Germany: The different invoicing standards’
or
‘Beyond the basics: Understanding XRechnung, ZUGFeRD, and the “dialects” of European e-invoicing’.
What are the key benefits for your business?
Adopting XRechnung and structured e-invoicing is not just about regulatory compliance, it transforms your financial administration.
Faster payment processing
Machine-readable XML data lands directly in your customer’s accounts payable system, drastically shortening approval and payment cycles.
Fewer errors & disputes
Automated data checks validate required fields (like VAT numbers and order references) before delivery, eliminating manual typos and missing details.
Full GoBD audit compliance
Digital invoices are archived in secure, audit-proof repositories that satisfy German digital record-keeping guidelines (GoBD).
Cross-border interoperability
By supporting UBL and Peppol, XRechnung enables German companies to trade seamlessly across European borders.
Key German e-invoicing terminology explained
Navigating German compliance involves specific technical terms. Here is a quick reference guide:
Term | What it means |
XRechnung | The official German pure-XML e-invoice profile based on European standard EN 16931. |
Leitweg-ID | The mandatory buyer reference code used to route B2G e-invoices to specific public authorities. Read more about it here. |
GEBA | German Electronic Business Address—a multi-purpose B2B Peppol addressing identifier based on the W-IdNr. |
ZRE / OZG-RE | Central federal web portals used by suppliers to submit e-invoices to German public bodies. |
GoBD | German tax principles governing the proper management, storage, and auditability of digital records. |
Deep dive into these terms?
Read the articles below for more information.
Learn about official addressing
Demystify the jargon
Learn how addressing & networks work
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XRechnung with Banqup
How Banqup keeps you 100% compliant (without the effort)
Creating, validating, and transmitting pure XML files like XRechnung on your own requires complex technical setups. Banqup handles all the heavy lifting behind the scenes.
Automatic human-readable preview: Upload or generate an XRechnung file, and Banqup instantly provides a clear PDF visualisation so you can review invoice details easily.
Multi-format creation & conversion: Create invoices normally in your Banqup workspace. Banqup automatically generates fully compliant XRechnung (CII/UBL) or ZUGFeRD XML files.
Integrated B2G routing & Leitweg-ID checks: Simply enter your public buyer’s Leitweg-ID in customer details. Banqup verifies the address and delivers the invoice via Peppol or connected portals.
Seamless Peppol & multi-channel network: Send invoices securely over the Peppol network, directly via Banqup network channels, or as fallback PDFs via email when trading partners are still transitioning.
GoBD-compliant digital archiving: Automatically store all incoming and outgoing e-invoices in an audit-proof digital archive meeting strict tax compliance standards.
Accounting software integration: Connect Banqup directly to your existing ERP or accounting tools, allowing structured invoice data to flow smoothly without double data entry.
XRechnung insights
Looking for a deep dive into German and European e-invoicing regulations? Explore our detailed articles
The XRechnung - advantages for companies
Discover how pure XML invoicing increases efficiency, reduces errors, and gives German businesses a competitive edge.
Understanding XRechnung, ZUGFeRD, and others
Learn about the key EN 16931 profiles across Europe, including pure XML, smart hybrids, and Peppol BIS 3.0.
E-invoicing mandate in Germany: Get ready for 2025 with Banqup!
Practical preparation steps for receiving, visualising, and archiving XRechnung and ZUGFeRD invoices.
Understanding B2G e-invoicing in Germany: The different invoicing standards
An overview of Germany's main standards (XRechnung, ZUGFeRD, Peppol) and their roles in public procurement.
Advantages of the ZUGFeRD standard for modern businesses
Explore why hybrid PDF/XML invoices offer maximum flexibility and automation for B2B trade.
Germany's e-invoicing mandate: Essential insights for businesses
Timelines, turnover thresholds, and legal requirements under the Growth Opportunities Act.
E-invoicing reform in Europe
How the EU Directive 2014/55/EU revision and ViDA are shaping future cross-border B2B invoicing.
Germany’s B2B electronic invoicing law approved
Comprehensive breakdown of approved B2B mandates, transitional rules, EDI status, and the GEBA identifier.
Ready to get started and simplify German e-invoicing with Banqup?
Getting compliant with XRechnung and German B2B mandates takes just a few minutes. Turn regulatory requirements into an administrative advantage and manage all your e-invoices effortlessly.