# XRechnung Required Fields: Complete Field Reference Guide - Date: 2025-01-16 - Reading time: 15 min read Practical guide to all required fields in XRechnung format. Learn what each field means, why it's required, and how to correctly fill out XRechnung invoices ## 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. 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. ### In this field guide: - [Overview of XRechnung Fields](#overview) - [Invoice Header Fields](#invoice-header) - [Supplier (Seller) Information](#supplier-fields) - [Customer (Buyer) Information](#customer-fields) - [Invoice Line Items](#line-items) - [Tax Information](#tax-fields) - [Payment Details](#payment-fields) - [Special German Requirements](#special-fields) - [Validation Tips](#validation-tips) ## 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-EXTENSION: Leitweg-ID (M for B2G) **Field Name:** Leitweg-ID (Buyer Reference) **Description:** German-specific routing identifier for public sector. **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 Converter](/en/pdf-to-xrechnung) ## How 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.