# 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 (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](/resources/xrechnung)
- [KoSIT validator errors](/resources/kosit-validator-errors)

## Related terms

- [Leitweg-ID](/resources/glossary/leitweg-id): German routing ID required for many public sector recipients (B2G).
- [KoSIT](/resources/glossary/kosit): German coordination body; commonly refers to the BR-DE validation rules/validator for XRechnung.
- [UBL](/resources/glossary/ubl): Universal Business Language: an XML library for standard business documents.
- [CII](/resources/glossary/cii): UN/CEFACT Cross Industry Invoice: an XML syntax used for e-invoices.
- [CIUS](/resources/glossary/cius): Country or sector specific usage specification that constrains EN 16931.