# XRechnung Guide

> What XRechnung is, who must use it and when, XRechnung vs ZUGFeRD, required fields, the Leitweg-ID and how to send an e-invoice in Germany.

Canonical: https://www.invoqk.com/guide

**Last updated:** October 2, 2026

A plain-English guide to XRechnung and Germany's e-invoice mandate for freelancers, contractors and small businesses. This is general information, not tax advice.

## What is XRechnung?

XRechnung is Germany's national standard for electronic invoices. It is a structured XML file that a computer can read without a person retyping it. It follows the European standard EN 16931 and is maintained by KoSIT, the coordination office for IT standards of the German public administration. The current version is XRechnung 3.0.2.

## Is a PDF an e-invoice?

No. Under German VAT law an e-invoice is a structured file that follows EN 16931. A plain PDF or a scanned paper invoice is an "other invoice". A ZUGFeRD PDF is different: it is a PDF with an XML file embedded, and it does count.

## Who must use it, and when?

| Date | Rule |
| --- | --- |
| Since November 27, 2020 | Suppliers to federal government bodies must send XRechnung or another EN 16931 e-invoice |
| January 1, 2025 | Every German business must be able to receive e-invoices in B2B |
| January 1, 2025 to December 31, 2026 | Paper and PDF invoices are still allowed for B2B, with the customer's agreement for other electronic formats |
| January 1, 2027 | Businesses with prior-year turnover above €800,000 must issue e-invoices |
| January 1, 2028 | All businesses must issue e-invoices |

The obligation covers invoices between businesses established in Germany. It does not cover invoices to consumers. Small-business owners under § 19 UStG (Kleinunternehmer) and invoices of €250 or less are exempt from issuing e-invoices, but still must be able to receive them.

## XRechnung or ZUGFeRD?

| | XRechnung | ZUGFeRD |
| --- | --- | --- |
| File | XML only | PDF with embedded XML |
| Readable by a person | Needs a viewer | Yes, open the PDF |
| Best for | Public sector, automated processing | B2B where people still read the PDF |
| Accepted profiles | The whole format | EN 16931, EXTENDED and XRECHNUNG profiles. MINIMUM and BASIC WL are not enough |

Both formats satisfy the mandate. Send XRechnung when the customer is a public body or asks for it. Choose ZUGFeRD when you also want a PDF a person can read.

## What does an XRechnung contain?

- Seller and buyer name, address and contact
- Seller VAT ID or tax number
- Invoice number, issue date and delivery or service date
- Line items with quantity, unit price and VAT rate
- Net amount, VAT amount and gross total per tax rate
- Payment terms and bank details (IBAN)
- Buyer reference (BT-10). For public bodies this is the **Leitweg-ID**

## What is a Leitweg-ID?

A Leitweg-ID is the routing number of a German public body. You put it in the buyer reference field so the invoice reaches the right department. Ask the public customer for it. An invoice to a public body without it gets rejected.

## How do I send one?

1. Create the invoice with all required fields.
2. Export it as XRechnung XML or ZUGFeRD.
3. Validate the file against the KoSIT validator before sending.
4. Send it by email, through a Peppol access point, or upload it to the customer's portal. Federal bodies use the ZRE portal.
5. Keep the original file. Invoices must be retained for eight years in the original e-invoice format.

## Common reasons an XRechnung is rejected

- Missing or wrong Leitweg-ID
- VAT amounts that do not add up to the line items
- Missing IBAN or payment terms
- A ZUGFeRD file using the MINIMUM or BASIC WL profile
- Sending a PDF only, when the customer needs the structured file

## Create an XRechnung with Invoqk

Paste your job description or email, review the invoice, then export XRechnung XML or a ZUGFeRD PDF. The file is validated before download. XRechnung and ZUGFeRD export is part of the Business EU plan.

## FAQ

**Is XRechnung mandatory for freelancers?**
Not yet for issuing, unless you invoice a public body. From January 1, 2027 it is mandatory for businesses above €800,000 prior-year turnover, and from January 1, 2028 for everyone, except exempt cases.

**Can I still send a PDF?**
Until December 31, 2026 for B2B, and until December 31, 2027 if prior-year turnover was €800,000 or less. After that a PDF alone is no longer a valid invoice.

**Do I need XRechnung for customers outside Germany?**
The German mandate covers domestic B2B. Other countries have their own rules. Check the customer's country.

**What is the difference between XRechnung and Factur-X?**
Factur-X is the French name of ZUGFeRD. They are technically aligned: a PDF with embedded XML.

**How long must I keep e-invoices?**
Eight years, in the original structured format.

## Sources

- KoSIT, XRechnung standard: xeinkauf.de/xrechnung
- Bundesministerium der Finanzen, BMF letter on e-invoicing (Einführung der obligatorischen elektronischen Rechnung)
- § 14 UStG and § 14b UStG
- EN 16931, European Committee for Standardization

## Related

- [Invoqk home](https://www.invoqk.com)