XRechnung — Complete Guide to German E-Invoicing
Everything about XRechnung: the German CIUS of EN 16931, ZRE platform, B2G mandates, Wachstumschancengesetz B2B timeline, and validation rules.
What is XRechnung?
XRechnung is Germany's national e-invoicing standard for public procurement (B2G). Defined by KoSIT (Koordinierungsstelle für IT-Standards), it is a CIUS (Core Invoice Usage Specification) of the European standard EN 16931. XRechnung supports two XML syntaxes: UBL 2.1 and UN/CEFACT CII.
Since November 2020, all suppliers to German federal agencies must submit invoices electronically via the ZRE (Zentrale Rechnungseingangsplattform) or OZG-RE platforms. State and municipal governments have their own portals but follow the same XRechnung standard.
The Wachstumschancengesetz (Growth Opportunities Act) extends e-invoicing to B2B transactions from 2027, making XRechnung knowledge essential for all German businesses.
XRechnung vs standard EN 16931
XRechnung adds German-specific requirements on top of EN 16931:
Leitweg-ID (BT-10)
A routing identifier mandatory for all B2G invoices. The Leitweg-ID identifies the receiving public entity and is used by ZRE for invoice routing. Format: XX-XXXXXXXXXX-XX (numeric with hyphens).
Restricted payment means
XRechnung limits the allowed PaymentMeansCode values. For B2G, only specific codes are accepted (e.g., 30 for credit transfer, 58 for SEPA). This is stricter than the EN 16931 code list.
Mandatory delivery date
XRechnung requires the actual delivery date (BT-72) or delivery period. This field is optional in EN 16931 but mandatory in the German CIUS.
B2B mandate: Wachstumschancengesetz
The Wachstumschancengesetz establishes mandatory B2B e-invoicing:
January 2025
All German VAT-registered companies must be able to RECEIVE structured e-invoices in EN 16931 format. This is a reception-only obligation — you don't need to send yet.
January 2027
Companies with annual turnover >800,000€ must SEND structured e-invoices for B2B transactions. Accepted formats: XRechnung (UBL or CII), ZUGFeRD 2.x, or any EN 16931-compliant format.
January 2028
All remaining companies (including micro-enterprises) must send structured e-invoices. Paper invoices and simple PDFs are no longer accepted for B2B.
ZRE and OZG-RE platforms
German public procurement uses dedicated platforms:
ZRE (Zentrale Rechnungseingangsplattform) is the federal government's invoice reception platform. It accepts XRechnung (UBL or CII) and validates against KoSIT rules before routing to the appropriate federal agency.
OZG-RE platforms handle invoices for state (Länder) and municipal governments. While they follow the same XRechnung standard, some states have additional requirements (e.g., specific Leitweg-ID prefixes).
For B2B, there is no centralized platform (unlike France's Chorus Pro). Companies exchange e-invoices directly or through Peppol access points, EDI providers, or email.
Validate your XRechnung invoice
ValidateFin checks your UBL invoice against Peppol BIS 3.0 and EN 16931 rules, covering the core XRechnung requirements. Upload your XML and get instant feedback — 100% browser-based, no file uploaded.
Open UBL ValidatorFrequently Asked Questions
Is XRechnung the same as ZUGFeRD?
No. XRechnung is a pure XML format (UBL or CII). ZUGFeRD is a hybrid PDF+XML format. However, ZUGFeRD 2.x in the XRECHNUNG profile generates the same CII XML as XRechnung CII. The key difference is the PDF wrapper.
Which syntax should I use: UBL or CII?
Both are valid for XRechnung. UBL is preferred if you also use Peppol. CII is preferred if you work with ZUGFeRD. For ZRE submission, both are equally accepted.
What is a Leitweg-ID?
The Leitweg-ID is a routing number that identifies the receiving public entity in German B2G invoicing. It appears in BuyerReference (BT-10). Without a valid Leitweg-ID, ZRE cannot route your invoice — it will be rejected.
Do I need XRechnung for B2B?
Not specifically XRechnung, but you need an EN 16931-compliant format. XRechnung, ZUGFeRD 2.x (EN 16931 profile), or Peppol BIS 3.0 UBL all qualify for the B2B mandate.
How do I submit to ZRE?
ZRE accepts submissions via: web upload on the ZRE portal, Peppol AS4, De-Mail, or email with XRechnung attachment. The portal also provides a validation tool.
What is KoSIT?
KoSIT (Koordinierungsstelle für IT-Standards) is the German coordination body for IT standards in public administration. They define and maintain the XRechnung standard, publish validation rules (Schematron), and provide the reference validator.
Can I use the KoSIT validator?
Yes. KoSIT provides an open-source XRechnung validator (Java-based). ValidateFin offers a complementary browser-based check focusing on UBL schema and Peppol/EN 16931 business rules.
Will XRechnung be required for all B2B by 2028?
Not XRechnung specifically, but structured e-invoicing in an EN 16931-compliant format will be mandatory for all B2B transactions by January 2028. XRechnung is one of several accepted formats.
How does Peppol fit into German e-invoicing?
Peppol is growing in Germany for both B2G and B2B. ZRE accepts Peppol AS4 submissions. Many German companies are joining the Peppol network as a future-proof way to exchange e-invoices across borders.
What penalties exist for non-compliance?
Currently, no direct fines for B2B non-compliance. However, from 2028, buyers may refuse non-electronic invoices and you could lose VAT deduction rights. For B2G, non-compliance means your invoice simply cannot be submitted and processed.