What is XRechnung?

XRechnung represents an adaptation of the EN 16931 electronic invoicing standard specifically for Germany, known formally as the Core Invoice Usage Specification (CIUS). The approach is primarily intended for use in transactions with German public authorities, as it relies on automated information exchange instead of formats meant for direct visual invoice documents.

XRechnung can also be used for domestic B2B e-invoicing. Since January 1, 2025, Germany introduced requirements for using structured e-invoicing in transactions between domestic businesses. According to the current rules, companies that sell digital goods are required to be able to receive e-invoices from that date. For now, the use of certain alternative invoice formats is permitted when issuing invoices throughout a designated transition phase, spanning 2026 and extending in limited cases to 2027.

XRechnung uses a structured approach, where invoice information is presented in XML format. Accounting and procurement software systems rely on this setup for automatic validation and processing.

XRechnung is a CIUS of EN 16931. It adds German business rules to the European semantic model and supports two syntax bindings:

• OASIS UBL 2.1
• UN/CEFACT Cross Industry Invoice (CII)

A standard UBL or CII invoice by itself does not necessarily fulfill the requirements to be accepted as an XRechnung. It must also satisfy XRechnung’s specific business rules and validation requirements.

XRechnung is a purely structured electronic invoice and does not include an embedded visual PDF representation.

The ZUGFeRD and Factur-X formats are technically compatible German-French hybrid e-invoice formats. They may incorporate structured XML with a PDF/A-3 file, enabling automatic processing along with a copy for review if needed.

A PDF with invoice text does not fall under the category of E-Rechnung according to Germany’s current B2B regulations, as it does not include the structured data that these rules specify.

XRechnung is often used for electronic invoicing to Germany’s federal administration, though other formats may be permitted if certain criteria are met.

Federal authorities may accept electronic invoices in a range of formats, provided they comply with EN 16931, the Federal E-Invoicing Ordinance, and align with the technical setup of the relevant platform.

Practices, technical standards, and required identifiers can differ among federal, state, and municipal bodies, making it helpful for suppliers to review the current regulations before submitting an invoice. Reviewing each requirement – such as invoice type, delivery channel, and specific identifiers – can clarify expectations before submitting an invoice.

EN 16931 defines a common semantic model for core electronic invoice information across Europe.

XRechnung applies that model together with German-specific business rules. Although this structure assists with mapping invoice information between countries, each country approaches implementation on its own terms, which often leads to variation.

Even with the EN 16931 framework, individual countries specify which data fields and identifiers to include, outline reporting, and establish how invoices should be transmitted. Because of this, the way e-invoicing works can differ based on national decisions, even when countries reference the same overall standard.

KoSIT – short for Coordination Office for IT Standards – handles the upkeep of XRechnung on behalf of Germany’s IT Planning Council.

Their activities involve providing official documentation, syntax bindings, supplying guidelines for validation, compiling code lists, and releasing technical updates used by invoicing software providers.

As of September 2026, XRechnung 3.0 remains the current normative standard. With no additional normative release made over the summer, version 3.0 continues as the normative option. Both the current version and XRechnung 4.0 are expected to be in use at the same time while any migration process is underway.

The most recent technical bundle is the XRechnung Bundle 3.0.2 Summer 2026 Bugfix version dated August 31, 2026. The changes introduced to the technical specifications of the bundle are minimal, and the structure of the standard’s framework remains unchanged.

KoSIT has announced a preliminary XRechnung 4.0 specification for September 2026. It is a preview and is not intended for production use. The final XRechnung 4.0 bundle is currently expected in spring 2027.

Maintaining awareness of current versions and technical updates is recommended for SaaS businesses working with these e-invoicing standards.