XRechnung: What Is It? Format, Version & Structure
The XRechnung is the authoritative format in Germany for structured electronic invoices — especially for dealings with public authorities.
What is the XRechnung?
The XRechnung is a pure XML file. Unlike ZUGFeRD, there is no embedded PDF — the invoice consists solely of structured data. Technically it is a CIUS (Core Invoice Usage Specification) of the European norm EN 16931: it restricts the norm for the German context and adds national business rules (BR-DE).
The standard is maintained by KoSIT (the coordination office for IT standards) on behalf of the IT Planning Council.
Current version
The current version is XRechnung 3.0.2 (the “Winter 2025/26” bundle, valid from 31 Jan 2026). KoSIT publishes a new bundle twice a year. A version 4.0 (based on a revised EN 16931) has been announced but not yet released.
UBL or CII?
The XRechnung supports both XML syntaxes provided for by EN 16931:
- UBL 2.1 (OASIS) and
- UN/CEFACT CII (Cross Industry Invoice).
The sender chooses one of the two — both are equally valid. What sets them apart is explained in UBL vs. CII.
The Leitweg-ID
For invoices to public administration, the Leitweg-ID is a mandatory field. It addresses the recipient unambiguously and ensures correct routing within the authority.
When XRechnung, when ZUGFeRD?
| Situation | Recommendation |
|---|---|
| Invoice to public authorities (B2G) | XRechnung |
| Recipient should “see” the invoice | ZUGFeRD |
| Fully automated processing | XRechnung (UBL/CII) |
More on this in the comparison XRechnung vs. ZUGFeRD.
Creating and opening an XRechnung
You can create an XRechnung, open and display an incoming file in readable form, and check it for validity — all directly in your browser, with no account and no upload.
Frequently asked questions
What is an XRechnung?
The XRechnung is a purely structured XML invoice and the German standard for invoices to public administration. It is a CIUS of the European norm EN 16931.
Which XRechnung version is current?
The current version is XRechnung 3.0.2 (Winter 2025/26 bundle, valid from 31 Jan 2026). KoSIT publishes a new bundle twice a year.
How do I open an XRechnung?
An XRechnung is an XML file. With a visualisation (e.g. the KoSIT stylesheet) or a viewer it becomes readable — for example directly in your browser, with no upload.