XRechnung
Also: XRechnung standard · e-invoicing for public authorities
XRechnung is a German standard for structured electronic invoices based on the European norm EN 16931. The invoice consists of structured XML data and is used above all for electronic invoicing with public-sector clients.
What it is
XRechnung is maintained by the coordination office for IT standards, KoSIT. The standard makes the European norm EN 16931 concrete for use in Germany.
An XRechnung is a structured XML record. An additional PDF rendering is not part of the format. For human viewing, the XML file can be visualised with suitable software.
Technically, the XML syntaxes permitted in XRechnung are UBL and UN/CEFACT CII. Alongside the general invoice details, additional requirements of the individual public-sector client play a role in the B2G context. These can include a routing identifier by which the invoice is addressed electronically.
Different routes exist for transmission depending on the recipient, for example invoice reception portals or Peppol. Which option is permitted or required has to be checked for each invoice recipient.
In practice
Rejections often arise not from the XML file as such but from missing mandatory details, invalid values or business rules that are not satisfied. An XRechnung should therefore be validated both technically and on its content before it is sent.
Master-data maintenance is another important point. References such as the routing identifier, order number, supplier number or electronic addresses have to be present and correct in the preceding order or customer record — insofar as the recipient requires them.
Anyone sending only a few invoices to public bodies can use a portal, depending on the recipient. With regular volume, integrating directly into the invoicing process is usually more sensible, because generation, validation and dispatch can then be automated.
When it affects you
XRechnung concerns you above all when public-sector clients require this format, or an EN 16931-compliant structured invoice intake. The specific requirements differ between federal, state, municipal and publicly owned organisations.
XRechnung can be used in the B2B sphere as well. There, however, the routing identifier is not the normal case; what applies instead is the electronic invoice address agreed between the companies and the format they accept.
For the technical implementation we start with a real outgoing invoice and the recipient's requirements. From that it can be derived which data already exists and which information has to be added within the process.