Guide · 2026-08-29

E-Invoicing in Germany

Key formats, routing options, and a practical checklist for sending compliant e-invoices in Germany.

What matters in practice

This Germany guide explains how XRechnung, ZUGFeRD, Leitweg-ID routing, and KoSIT validation work in practice so buyers and suppliers can send invoices without avoidable rejections.

Mandate & scope

Germany’s e-invoicing landscape mixes EN 16931-based formats (XRechnung) with delivery via portals and PEPPOL.

Country-specific operating notes for Germany

Since January 1, 2025, domestic German B2B recipients must be able to receive structured e-invoices; issuing obligations phase in after 2026 and 2027 transitional periods.
Use the March 2026 BMF FAQ as the tax baseline for the mandate, then verify the recipient channel and technical format separately.
For German public-sector invoices, the Leitweg-ID normally belongs in the buyer reference area and should be collected before conversion or validation.
ZUGFeRD/Factur-X can fit B2B workflows when the recipient accepts a hybrid PDF/XML invoice, but it is not a substitute when a buyer explicitly requests XRechnung.

Quick checklist

B2G: federal bodies use XRechnung rules. States and municipalities can set different channels and requirements, so check the buyer’s instructions.
Syntax: XRechnung typically uses UBL or CII; the receiver/channel decides which is accepted.
Routing: public sector workflows often require Leitweg-ID and a buyer reference for internal routing.
B2B: ZUGFeRD/Factur-X is common where a PDF-first workflow is still required.

How to send (practical steps)

Confirm the recipient channel (ZRE/OZG-RE portal vs PEPPOL) and the accepted syntax (UBL vs CII).
Collect routing identifiers (Leitweg-ID, buyer reference, PEPPOL endpoint/participant IDs if applicable).
Export EN 16931-compliant data and validate (schema + business rules / CIUS) before sending.
Submit via the chosen channel and store the acknowledgement/receipt for auditability.

Validation & compliance

Validate with KoSIT rulesets for the targeted XRechnung version/profile.
Ensure code lists are correct (currency, VAT category, units, payment means).
Avoid modeling discounts as negative invoice lines; use allowance/charge structures.

Common pitfalls

Missing buyer reference / Leitweg-ID for public sector routing.
Address completeness issues (street/city/postcode/country) causing validator rejections.
Wrong code list values (VAT category codes, unit codes) that pass internally but fail in KoSIT.

Frequently asked questions

When should I use XRechnung in Germany?

Use XRechnung for public-sector invoicing when the recipient requires it, and choose the accepted syntax and channel before you send.

What should I verify before submitting an invoice?

Check the buyer reference, Leitweg-ID, party addresses, code lists, and validation results so the invoice can pass routing and business-rule checks.

Does a normal PDF count as an e-invoice in German B2B?

No. Treat a plain PDF as a readable document, not the structured e-invoice; use XRechnung or an accepted hybrid ZUGFeRD/Factur-X file with embedded structured XML when the recipient expects an e-invoice.

Official links

BMF FAQ on mandatory e-invoicing

XRechnung (official information)

E-Rechnung Bund (ZRE / OZG-RE)

OpenPeppol (PEPPOL network)

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