Skip to main content

Reference

Markdown export

XRechnung

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

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

  • 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 has applied since 1 February 2024 and uses the 3.0 CustomizationID. Version 2.3 belonged to the prior specification period. Check the version valid on the invoice date and the recipient’s channel policy; a validator update does not extend version 2.3.

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.