XRechnung Required Fields: Complete Field Reference Guide
Official references
Use these sources to verify dates, formats, and official rule changes.
Related Technical Wiki
Explore deep-dive developer documentation and regulatory guidelines matching this article.
Complete reference for XRechnung fields (BT-1 to BT-165+), including Business Terms, Business Groups, validation rules, examples, and implementation guidance for EN 16931 compliance.
Everything about the German XRechnung standard: format, validation, Leitweg-ID and compliance requirements for electronic invoicing.
Required seller, buyer, invoice, currency, and line data.
Article overview
This article explains XRechnung Required Fields: Complete Field Reference Guide as a practical reference for European e-invoicing. It defines the topic in plain language, places it in the compliance context, and connects the explanation to invoice formats such as XRechnung, ZUGFeRD/Factur-X, UBL, and CII.
In this field guide:
Understanding XRechnung Required Fields
XRechnung follows the European standard EN 16931, with additional German-specific requirements. Each field has a specific Business Term (BT) or Business Group (BG) identifier. This guide explains every required field to ensure your invoices are compliant.
Fields in XRechnung are categorized by their requirement level:
- Mandatory (M): Must always be provided
- Conditional (C): Required under specific conditions
- Optional (O): Can be included but not required
Invoice Header Fields
BT-1: Invoice Number (M)
Field Name: Invoice Number / Rechnungsnummer
Description: A unique sequential identifier for the invoice assigned by the seller.
Format: Text (1-80 characters)
Example: "RE-2025-001234"
Important: Must be unique within your accounting system. Cannot be reused or duplicated.
BT-2: Invoice Issue Date (M)
Field Name: Issue Date / Rechnungsdatum
Description: The date when the invoice was issued.
Format: Date (YYYY-MM-DD)
Example: "2025-01-16"
BT-3: Invoice Type Code (M)
Field Name: Type Code / Rechnungsart
Description: Identifies whether this is a standard invoice, credit note, etc.
Common Codes:
- 380: Commercial invoice (standard)
- 381: Credit note
- 384: Corrected invoice
- 389: Self-billed invoice
BT-5: Invoice Currency Code (M)
Field Name: Currency / Währung
Description: The currency in which all invoice amounts are expressed.
Format: ISO 4217 currency code
Example: "EUR"
Supplier (Seller) Information
BT-27: Seller Name (M)
Field Name: Seller Name / Verkäufername
Description: The full legal name of the seller.
Example: "Mustermann GmbH"
BG-5: Seller Postal Address (M)
Required Sub-fields:
- BT-35: Street Name (M) - Street and house number
- BT-37: City Name (M) - City/town name
- BT-38: Postal Code (M) - ZIP/postal code
- BT-40: Country Code (M) - ISO 3166-1 Alpha-2 code (e.g., "DE")
BT-31: Seller VAT Identifier (C)
Field Name: VAT ID / Umsatzsteuer-ID
Description: The seller's VAT registration number.
When Required: When using tax codes S, Z, E, AE, K, G, L, or M
Format: Country code + number (e.g., "DE123456789")
BR-CO-9: When VAT is present, provide either the seller VAT identifier (BT-31) or seller tax registration identifier (BT-32).
BT-34: Seller Electronic Address (M)
Field Name: Endpoint ID / Elektronische Adresse
Description: Electronic address for routing, typically PEPPOL ID or email.
Example: "DE:VAT:DE123456789" or "info@company.de"
BR-DE-2: Mandatory for German B2G invoicing.
Customer (Buyer) Information
BT-44: Buyer Name (M)
Field Name: Buyer Name / Käufername
Description: The full name of the buyer/customer.
Example: "Bundesamt für XYZ"
BT-10: Buyer Reference (C)
Field Name: Purchase Order Reference / Bestellreferenz
Description: Reference provided by the buyer (e.g., PO number).
When Required: When provided by the buyer
Tip: Always include if available - helps with faster payment processing.
BT-10: Buyer Reference / Leitweg-ID (M for B2G)
Field Name: Buyer Reference (Leitweg-ID for German public sector)
Description: German-specific public-sector routing identifier stored in BuyerReference.
Format: Alphanumeric (up to 46 characters)
Example: "991-01234-76"
Critical: Must match exactly what the public authority provided. Incorrect Leitweg-ID will cause rejection.
Invoice Line Items
BG-25: Invoice Line (M)
Each line item must contain:
BT-126: Line Identifier (M)
Sequential line number (1, 2, 3...)
BT-129: Invoiced Quantity (M)
Quantity of items/services
BT-130: Quantity Unit Code (M)
Unit of measure (e.g., "C62" for pieces, "HUR" for hours)
BT-146: Item Net Price (M)
Price per unit excluding VAT
BT-131: Line Net Amount (M)
Total line amount (quantity × unit price)
BT-153: Item Name (M)
Description of the item/service
BT-151: Item VAT Category Code (M)
VAT category for this line
Tax Information
BG-23: VAT Breakdown (M)
For each VAT rate applied:
- BT-116: VAT Category Taxable Amount - Net amount subject to this VAT rate
- BT-117: VAT Category Tax Amount - VAT amount for this category
- BT-118: VAT Category Code - Category code (S, Z, E, etc.)
- BT-119: VAT Category Rate - VAT percentage (e.g., 19, 7, 0)
Common VAT Category Codes:
- S: Standard rate (19% in Germany)
- AA: Reduced rate (7% in Germany)
- Z: Zero-rated
- E: Exempt
- AE: Reverse charge
- K: Intra-EU supply
- G: Export outside EU
Payment Details
BT-9: Payment Due Date (C)
Description: Date by which payment is due.
Format: Date (YYYY-MM-DD)
When Required: If payment terms specify a due date
BG-16/17: Payment Instructions
Choose one payment method:
Credit Transfer (BG-17)
- BT-84: Payment Account ID (IBAN)
- BT-86: Payment Service Provider ID (BIC) - optional for SEPA
Direct Debit (BG-19)
- BT-89: Mandate Reference ID
- BT-91: Debited Account ID
Special German Requirements
German-Specific Extensions
Skonto (Cash Discount)
If offering early payment discount:
- Discount percentage
- Discount period in days
- Discount base amount
Contact Information
Recommended to include:
- BT-41: Seller contact point
- BT-42: Seller contact telephone
- BT-43: Seller contact email
Validation Tips and Common Errors
Pre-Submission Checklist
- ✓ All mandatory fields are filled
- ✓ Leitweg-ID matches exactly (including hyphens and case)
- ✓ VAT calculations are correct (line amounts × VAT rate = VAT amount)
- ✓ Sum of line net amounts equals invoice subtotal
- ✓ Currency codes are valid ISO codes
- ✓ Dates are in YYYY-MM-DD format
- ✓ Country codes are 2-letter ISO codes
- ✓ VAT ID includes country prefix
Common Rejection Reasons
- Missing or incorrect Leitweg-ID
- Missing seller electronic address (EndpointID)
- VAT ID missing when required
- Calculation errors in totals
- Invalid date formats
- Missing mandatory address fields
Need Help Creating Compliant XRechnung Invoices?
Our converter automatically validates all required fields and ensures your invoices meet German B2G requirements:
Try Our XRechnung ConverterHow to use this guide
Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review.
Ready to convert your invoices?
Start converting PDF invoices to XRechnung, ZUGFeRD, and other formats today with credits or a paid plan.
Related articles
Peppol Network Guide: What It Is and How to Get Connected
Complete guide to the Peppol network for e-invoicing. Learn what Peppol is, how the 4-corner model works, and how to connect your business for compliant B2B
Read moreZUGFeRD validators: what to test before you send a hybrid invoice
A practical 2026 guide to validating ZUGFeRD and Factur-X invoices: XML rules, PDF/A-3 checks, profile fit, common failures, and which validator types to
Read moreConvert PDF to ZUGFeRD: when a hybrid invoice workflow fits
Learn when PDF to ZUGFeRD is the right bridge for B2B workflows, what a valid hybrid invoice must contain, and how to review the XML before sending.
Read more