Can I simply open an XRechnung?

As a file you only see XML text. A tool that renders it as a readable PDF shows the invoice in the usual form.

Is the XRechnung the same as an e-invoice?

The XRechnung is one format of the e-invoice. There is also ZUGFeRD, for example. E-invoice is the umbrella term.

Do I need a separate identifier for every authority?

Yes, for public bodies the Leitweg-ID of the recipient belongs in the invoice. You get it from the contracting authority.

Which version applies?

The current version of the XRechnung specification applies. A good validator points out when the version does not fit.

XRechnung: structure, mandatory fields and use

The XRechnung is the German standard for electronic invoices to public administration. It is a pure XML file without a visual view. Here is how it is built and what matters.

Updated on 28 October 2026

What the XRechnung is

The XRechnung is a data format for invoices. It implements the European norm EN 16931 for Germany and adds rules that public bodies need. An XRechnung consists of a single XML file. People do not see an invoice as on paper; software reads the fields and takes them over into accounting.

The file follows a fixed structure: header data, seller and buyer, payment details, line items and totals. Every field has a unique name and a number (business term, BT for short), so the receiving software knows exactly what a value means.

Two technical syntaxes: UBL and CII

The same content can be written in two XML languages: UBL (Universal Business Language) and CII (Cross Industry Invoice). Both are allowed. Which one your software creates usually does not matter to the recipient as long as it follows the XRechnung rules. A validator recognises the syntax by itself.

Which details are mandatory

The mandatory details are the same as for any invoice, plus some XRechnung specifics:

Invoice number and date of issue
Name and address of seller and buyer
VAT identification number or tax number of the seller
Line items with quantity, unit price, tax rate and net amount
Totals: net, tax, gross and amount due
Payment details, for example the IBAN
The buyer reference, for public bodies the Leitweg-ID (BT-10)
The specification identifier that states which XRechnung version the file is built to

Where the XRechnung is required

Public contracting authorities in Germany usually require the XRechnung for invoices to federal, state and municipal bodies. Invoices must be submitted through the designated receiving portals. Between businesses you may use XRechnung or ZUGFeRD as long as both sides can process them.

Create and validate

Most accounting programs can create XRechnungen. If you only need one occasionally, you can create it online from your details and validate it straight away. Check every file before sending: errors such as a missing Leitweg-ID or wrong totals make the recipient reject it.

Frequently asked questions

Can I simply open an XRechnung?: As a file you only see XML text. A tool that renders it as a readable PDF shows the invoice in the usual form.
Is the XRechnung the same as an e-invoice?: The XRechnung is one format of the e-invoice. There is also ZUGFeRD, for example. E-invoice is the umbrella term.
Do I need a separate identifier for every authority?: Yes, for public bodies the Leitweg-ID of the recipient belongs in the invoice. You get it from the contracting authority.
Which version applies?: The current version of the XRechnung specification applies. A good validator points out when the version does not fit.

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These guides do not replace tax or legal advice. For questions about your own case please ask your tax adviser.