# 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.

## Common e-invoice formats

- XRechnung (UBL/CII)
- ZUGFeRD / Factur-X

## Routing & delivery

- [ZRE / OZG-RE](https://www.e-rechnung-bund.de/): Portal
- [PEPPOL](https://peppol.eu/): Network

## Common identifiers

- Leitweg-ID (B2G)
- VAT ID (USt-IdNr.)

## 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.
- 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: XRechnung is the standard for invoices to public authorities (federal, state, municipal) depending on the recipient’s requirements.
- 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)

1. Confirm the recipient channel (ZRE/OZG-RE portal vs PEPPOL) and the accepted syntax (UBL vs CII).
2. Collect routing identifiers (Leitweg-ID, buyer reference, PEPPOL endpoint/participant IDs if applicable).
3. Export EN 16931-compliant data and validate (schema + business rules / CIUS) before sending.
4. 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.

## Official links

- [XRechnung (official information)](https://www.xoev.de/xrechnung)
- [E-Rechnung Bund (ZRE / OZG-RE)](https://www.e-rechnung-bund.de/)
- [OpenPeppol (PEPPOL network)](https://peppol.eu/)

## Related resources

- [XRechnung Standard](/resources/compliance/xrechnung-standard)
- [Leitweg-ID Validation](/resources/compliance/leitweg-id-validation)
- [ZUGFeRD Format](/resources/compliance/zugferd-format)
- [DIN EN 16931-1 Standard](/resources/compliance/din-en-16931-1-standard)