Concept Definition
What is XRechnung?
XRechnung is the German national standard for electronic invoices in public procurement (B2G). It is a pure XML format available in two syntax bindings: UBL 2.1 and CII. XRechnung is the German CIUS of EN 16931 and is mandatory for all invoices addressed to German federal authorities.
When is XRechnung mandatory?
XRechnung is mandatory for invoices submitted to German federal public sector buyers. The mandate applies progressively across federal, state, and municipal levels.
- Federal level: Mandatory since November 2020 for all suppliers to federal authorities.
- State and municipal level: Most German states have enacted their own deadlines, most between 2020 and 2022.
- B2B: XRechnung is not mandatory for private B2B. ZUGFeRD 2.x is commonly used instead.
Frequently Asked Questions
- Is XRechnung the same as ZUGFeRD?
- No. XRechnung is a pure XML format (UBL or CII) with no PDF visual layer. ZUGFeRD is a hybrid PDF+XML format. Both conform to EN 16931. XRechnung is mandated for German public sector. ZUGFeRD is used for B2B.
- Which syntax should be used for XRechnung?
- XRechnung supports both UBL 2.1 and CII syntax bindings. Both are equally valid. Most implementations use the UBL binding for Peppol compatibility, but CII is also widely deployed in Germany.