Reference
Markdown exportXRechnung
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
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.