Format
What is XRechnung? Germany's XML e-invoice format explained
Short answer: XRechnung is a German standard for e-invoices in pure XML. It is a German specialisation (a CIUS) of the European norm EN 16931, maintained by KoSIT, and it is the standard for invoicing public-sector buyers (B2G). Unlike ZUGFeRD, an XRechnung contains no embedded PDF — only the structured data.
Definition: what makes XRechnung XRechnung
XRechnung describes the semantic data model of an invoice as a structured XML data set — amount, tax rates, line items, delivery date, recipient. There is no graphical layout layer: an XRechnung is meant for automatic processing by software, not primarily for the human eye. That is exactly what sets it apart from a PDF, which only carries an image of the invoice.
Technically, XRechnung is a CIUS (Core Invoice Usage Specification) of EN 16931 — a tightened German profile of the EU norm. It adds national business rules (the BR-DE rules) so that an invoice is unambiguous and complete in the German context. A valid XRechnung is therefore always EN 16931 compliant.
Who maintains XRechnung?
XRechnung is published by KoSIT (the German coordination office for IT standards) on behalf of the IT Planning Council and is updated regularly in versioned releases. The validation rules change with each version. fakturai checks files against a KoSIT-aligned accept gate that mirrors those rule sets — the aim is to validate technically close to the current state.
The two syntaxes: UBL and CII
EN 16931 allows two XML syntaxes, and XRechnung can be expressed in either:
- UBL 2.1 (Universal Business Language) — the most common variant for XRechnung.
- UN/CEFACT CII (Cross Industry Invoice) — the same semantics in a different syntax; the XML profile embedded in ZUGFeRD/Factur-X is also based on CII.
For sending, which syntax is used usually does not matter as long as the file satisfies EN 16931 and the German business rules. For a direct comparison of the formats, see XRechnung vs ZUGFeRD.
XRechnung in B2G: the Leitweg-ID
When invoicing public-sector buyers, an XRechnung is addressed via a Leitweg-ID — a routing ID that determines which authority receives the invoice. Without a correct Leitweg-ID a B2G invoice is usually rejected. How it is structured and where it sits in the XRechnung is covered in the Leitweg-ID for XRechnung.
Where XRechnung is mandatory
- B2G (public sector): XRechnung is the established standard. Federal suppliers have had to invoice electronically in a compliant format since 27 November 2020; states and municipalities have their own rules.
- B2B (domestic): the e-invoicing obligation is phased — receiving since 1 Jan 2025, issuing in principle from 1 Jan 2028. Here both XRechnung and ZUGFeRD/Factur-X are allowed.
Full dates: the German e-invoicing mandate and the transition periods 2025–2028.
Is my XRechnung valid? Check it for free
An XRechnung can open technically and still be incomplete or non-compliant — missing mandatory fields, wrong totals, broken BR-DE rules. Whether the file really meets EN 16931 and the German business rules is only shown by a technical check with a KoSIT-aligned accept gate. The free fakturai validator reads XRechnung, ZUGFeRD and Factur-X files and checks them in one step — no account needed.
What fakturai does not replace
fakturai checks the technical format and structural compliance per EN 16931 with a KoSIT-aligned accept gate. The content and tax correctness of the invoice, proper archiving and accounting treatment remain your responsibility. fakturai is not tax advice and makes no legal, tax or delivery guarantees.
Next step
Free German e-invoice validator
Related: What is a German e-invoice? · XRechnung vs ZUGFeRD · Leitweg-ID for XRechnung (B2G) · Validation checklist