XRechnung E-Invoice Standard
KoSIT (Koordinierungsstelle für IT-Standards, Germany) · Version 2.3 (2023)
XRechnung is Germany's national e-invoice format, mandatory for all invoices to German public authorities. It is a pure XML format based on EN 16931, with specific German extensions. Unlike ZUGFeRD (which combines PDF and XML), XRechnung is strictly XML-only.
XRechnung is Germany's implementation of EN 16931 as a pure XML format, mandated for all B2G invoices since 2017 for federal authorities. It is maintained by KoSIT, which publishes official validation tools and maintains the XRechnung profile. The format uses EN 16931 BT codes and adds German-specific extensions for fields like German company registration numbers (StNr, USt-IdNr). The strict XML-only approach means recipients need XML-capable systems.
Grounded in official sources listed below. Not a substitute for legal or tax advice.
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Key Data Fields
The following data elements are central to the XRechnung specification. Mandatory fields are required for compliance; optional fields add detail.
XRechnung Core (EN 16931 profile)
BT-1 Invoice number — Must be unique within the running number context Yes BT-2 Issue date Yes BT-27 Seller name Yes BT-28 Seller VAT ID Yes BT-44 Buyer name Yes BT-45 Buyer VAT ID Yes BT-151 Item name Yes German Extensions
BT-33 Buyer local ID (Kunden-ID) — Required by some public authorities No BT-DATEVA Delivery date No Validation Requirements
Invoices using this standard must pass the following validation checks before transmission. Rejections typically occur due to missing mandatory fields or incorrect data types.
- Must pass EN 16931 validation
- Must use XRechnung-specific document type code (380 = Commercial Invoice)
- All mandatory BT fields must be present
- German VAT rates (19%, 7%, 0%) must be correctly coded
- Must be validated against KoSIT XRechnung validation tool
Key Advantages
- Legally mandated for German B2G
- Pure XML — machine-readable without additional processing
- Based on EN 16931 — compatible with EU-wide standards
- Free validation tools available from KoSIT
Implementation Considerations
- XML-only format lacks human readability without a viewer
- Mandatory only for B2G, limiting network effects for B2B
- German-specific extensions add complexity for cross-border use
Common Mistakes to Avoid
- Confusing ZUGFeRD with XRechnung and sending a PDF instead of XML
- Missing BT-45 (buyer VAT ID) — a top rejection cause
- Using incorrect document type codes (e.g., 381 for credit note)
- Not running KoSIT validation before sending to government
Official Sources
All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.
- XRechnung.de — Official Specification Government
Official XRechnung specification, news, and implementation guidance
- KoSIT — XRechnung Validation Suite Government
Official XRechnung conformance testing and validation tools