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ZUGFeRD Format
PDF/A-3 for ZUGFeRD
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Factur-X/ZUGFeRD EN 16931 CII XML
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KoSIT Validator Errors
ERROR
BR-DE-1
BR-DE-2
BR-DE-3
BR-DE-4
BR-DE-5
BR-DE-6
BR-DE-7
BR-DE-8
BR-DE-9
BR-DE-10
BR-DE-11
BR-DE-12
BR-DE-13
BR-DE-14
BR-DE-15
BR-DE-16
BR-DE-17
BR-DE-18
BR-DE-19
BR-DE-20
BR-DE-21
BR-CO-3
BR-CO-4
BR-CO-9
BR-CO-10
BR-CO-11
BR-CO-13
BR-CO-14
BR-CO-15
BR-CO-16
BR-CO-17
BR-CO-25
BR-CO-26
BR-S-1
BR-S-5
BR-S-8
BR-61
BR-AE-02
BR-AE-10
BR-E-01
BR-E-05
BR-05
BR-22
BR-23
BR-24
BR-25
BR-26
BR-47
BR-57
BR-DE-22
BR-DE-30
BR-DE-31
PEPPOL-EN16931-R001
PEPPOL-EN16931-R010
PEPPOL-EN16931-R020
PEPPOL-EN16931-R046
PEPPOL-EN16931-R120
PEPPOL-EN16931-R130
WARNING
BR-DE-26
BR-DE-27
BR-DE-28
Look up reference data
Glossary
E
EN 16931
E-reporting
e-Factura RO
EAS (Electronic Address Scheme)
ebInterface
C
CIUS
CII
Code list
Credit note
Contract reference
Chorus Pro
Codice Destinatario
X
XRechnung
XML Schema (XSD)
XML
Z
ZUGFeRD
F
Factur-X
Finvoice
U
UBL
Unit code
P
PEPPOL
PEPPOL BIS
Participant ID
PDF/A-3
Payment means
Purchase order (PO)
PDP (Plateforme de Dématérialisation Partenaire)
A
Access Point
Allowance / charge
S
SMP
SML
Schematron
SDI (Sistema di Interscambio)
Svefaktura
L
Leitweg-ID
K
KoSIT
KSeF
KvK number
V
Validation
VAT ID
ViDA
VeriFactu
ViDA Pillar 1: Digital Reporting Requirements
ViDA Pillar 2: Single VAT Registration
ViDA Pillar 3: Platform Economy
B
Business Term (BT)
Business Group (BG)
BIC
R
Reverse charge
Real-time reporting
Real-time invoice reporting (RTIR)
T
Tax category
TicketBAI
I
IBAN
Invoice type code
Invoice line item
ISO 6523
D
Document reference
D-U-N-S Number
Digipoort
Q
QR code payment
G
GLN (Global Location Number)
O
OVT-tunnus
OIOUBL
N
NemHandel
Code Lists
Currency codes (common)
Country codes (common)
VAT category codes
Payment means type codes
Unit of measure codes (common)
Invoice type codes (common in XRechnung)
XRechnung Fields
Invoice basics
BT-1
BT-2
BT-3
BT-5
BT-6
BT-7
BT-8
BT-10
BT-11
BT-12
BT-14
BT-15
BT-16
BT-17
BT-18
BT-19
BT-21
BT-22
BT-23
BT-24
BT-25
BT-26
Delivery and payment
BT-9
BT-13
BT-20
BT-59
BT-60
BT-61
BT-70
BT-71
BT-72
BT-73
BT-74
BT-75
BT-76
BT-77
BT-78
BT-79
BT-80
BT-81
BT-82
BT-83
BT-84
BT-85
BT-86
BT-87
BT-88
BT-89
BT-90
BT-91
Seller details
BT-27
BT-28
BT-29
BT-30
BT-31
BT-32
BT-33
BT-34
BT-35
BT-36
BT-37
BT-38
BT-39
BT-40
BT-41
BT-42
BT-43
BT-62
BT-63
BT-64
BT-65
BT-66
BT-67
BT-68
BT-69
Buyer details
BT-44
BT-45
BT-46
BT-47
BT-48
BT-49
BT-50
BT-51
BT-52
BT-53
BT-54
BT-55
BT-56
BT-57
BT-58
Discounts and charges
BT-92
BT-93
BT-94
BT-95
BT-96
BT-97
BT-98
BT-99
BT-100
BT-101
BT-102
BT-103
BT-104
BT-105
Taxes and totals
BT-106
BT-107
BT-108
BT-109
BT-110
BT-111
BT-112
BT-113
BT-114
BT-115
BT-116
BT-117
BT-118
BT-119
BT-120
BT-121
BT-122
BT-123
BT-124
BT-125
Line items
BT-126
BT-127
BT-128
BT-129
BT-130
BT-131
BT-132
BT-133
BT-134
BT-135
BT-136
BT-137
BT-138
BT-139
BT-140
BT-141
BT-142
BT-143
BT-144
BT-145
BT-146
BT-147
BT-148
BT-149
BT-150
BT-151
BT-152
BT-153
BT-154
BT-155
BT-156
BT-157
BT-158
BT-159
BT-160
BT-161
BT-162
BT-163
BT-164
BT-165
BT-185
BT-186
ZUGFeRD Profiles
MINIMUM
BASIC WL
BASIC
EN 16931
EXTENDED
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  1. E-Invoicing Resources
  2. Glossary
  3. XRechnung

Reference

Markdown export

XRechnung

German e-invoicing specification for the public sector based on EN 16931.

DefinitionWhy this term mattersExplanationCommon mistakesFrequently asked questionsRelated resourcesRelated terms

Definition#

German e-invoicing specification for the public sector based on EN 16931.

Why this term matters#

XRechnung is mandatory for invoices to German federal authorities since November 2020 and most state authorities since 2022–2024; the BMF letter and the Wachstumschancengesetz extend EN 16931-conformant e-invoicing to domestic B2B from 2025–2028. Failing XRechnung-specific BR-DE rules causes hard rejection at recipient portals (ZRE/OZG-RE) or via Peppol delivery.

Explanation#

Common syntaxes are UBL and CII (depending on profile and routing).

Typically validated with KoSIT (BR-DE rules) in Germany.

Common mistakes#

Use these points as the practical checks for this section.

  • Omitting BT-10 (BuyerReference / Leitweg-ID) for federal recipients — BR-DE-15 fails.
  • Using XRechnung 2.x CustomizationID strings on a 3.0+ recipient portal.
  • Treating BT-23 BusinessProcessTypeCode as optional — XRechnung makes it mandatory.
  • Sending CII when the recipient has only declared support for UBL (or vice versa) in their Peppol SMP.

Frequently asked questions#

What is the difference between XRechnung 3.0 and 2.3?

XRechnung 3.0 (released July 2023, mandatory from February 2024) tightens several BR-DE rules, updates the CustomizationID URN to urn:cen.eu:en16931:2017#compliant#urn:xoev-de:kosit:standard:xrechnung_3.0, and aligns with EN 16931 errata. 2.3 invoices remain valid only until each recipient updates its validator.

Do I need a Leitweg-ID for B2B XRechnung invoices?

No — Leitweg-ID is a German federal/state B2G routing identifier. For pure B2B XRechnung you can use any agreed BuyerReference (BT-10) such as a customer or order reference, but the field itself is still mandatory under BR-DE-15.

Which syntax should I send: UBL or CII?

Both are XRechnung-compliant. Pick the syntax declared by the recipient — most German federal portals accept both, but the recipient’s Peppol SMP entry or onboarding form is the source of truth.

Related resources#

XRechnung field guide
KoSIT validator errors

Related terms#

Leitweg-ID

German routing ID required for many public sector recipients (B2G).

KoSIT

German coordination body; commonly refers to the BR-DE validation rules/validator for XRechnung.

UBL

Universal Business Language: an XML library for standard business documents.

CII

UN/CEFACT Cross Industry Invoice: an XML syntax used for e-invoices.

CIUS

Country or sector specific usage specification that constrains EN 16931.

CIUSZUGFeRD
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DefinitionWhy this term mattersExplanationCommon mistakesFrequently asked questionsRelated resourcesRelated terms

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