XRechnung: Definition, Rules & Tools

Digitalization in accounting is progressing, and an important milestone on this path is XRechnung. It plays a central role in electronic invoicing, particularly for companies that work with public clients. Since 2025, the use of an electronic invoicing format such as XRechnung has also been mandatory in the B2B sector. In this article, you will learn what XRechnung is, what legal requirements apply, what benefits it offers and how to efficiently integrate it into your processes.

What is an “XRechnung”?

XRechnung is a standardized XML data format for e-invoices in Germany. It was developed on the basis of the EU standard EN 16931 and enables automated processing of invoice data. This increases efficiency, reduces sources of error and simplifies archiving.

Who is affected by the XRechnung obligation?

Since November 27, 2020, all companies have been required to issue their invoices to public clients in the form of an XInvoice. With the e-billing ordinance under the Growth Opportunities Act, this obligation also applies to business transactions between companies (B2B) from January 1, 2025. An electronic invoice is only accepted if it is issued, transmitted and received in a structured electronic format. This ensures that all parties involved benefit from continuous digitization.

Excerpt from the draft of the Growth Opportunities Act:

From January 1, 2025, Section 14 paragraph 1 UStG The concept of electronic invoicing is redefined. In future, an electronic invoice (hereinafter: e-invoice) will only be available if the invoice is issued, transmitted and received in a structured electronic format and enables electronic processing (§ 14 paragraph 1 sentence 3 UStG).

Requirements: When is an invoice considered an XInvoice?

For an invoice to be recognized as an XRechnung, the following conditions must be met:

✅ It is available in XML format.

✅ It contains only the defined information elements in accordance with EN 16931.

✅ It meets the technical requirements of the XRechnung standard.

✅ It enables automatic electronic processing.

Rules & structure: This is how an XRechnung is structured

An XRechnung must contain a defined structure that comprises all essential information:

Create an XInvoice: This is how you succeed

Companies have various options for creating and sending xInvoices:

1. Web forms: Web portals such as the ZRE Bund can be used for low invoice volumes.
2. External service providers: Billing service providers create and submit XInvoices.
3. Automation with software: Modern software solutions such as ZEP enable seamless and efficient creation of xInvoices directly in the system, reducing errors and speeding up processes.

Sending an XInvoice: What needs to be considered?

The transmission route is not uniformly regulated, but there are several options:

• By email (only allowed for certain recipients)
• About the ZRE portal (central receipt of federal invoices)
• PEPPOL network (internationally recognized standard for secure data exchange)
• Direct ERP or DMS connection (for automated workflows)

Depending on the recipient — federal or state — there are different requirements. Companies should therefore find out about the specific regulations in good time.

Create & send an invoice - with ZEP!

With ZEP, you get a powerful software solution that includes your invoicing efficiently designed and flexibly tailored to your individual needs. The functions for managing additional project and customer fields enable you to predefine standardized data for each invoice and adjust it as required.

The ZEP Invoicing module is already fulfilling all e-billing requirements — including the XRechnung format — so that you are well prepared for legal requirements.

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What are the benefits of using XRechnungen?

The introduction of XRechnung offers numerous advantages:

✅ Increasing efficiency: Automated processing reduces manual intervention and speeds up billing processes.

✅ Mitigation of errors: Standardised formats reduce transmission and processing errors.

✅ Legal certainty: Compliance with legal requirements is ensured.

✅ Cost savings: Paperless processes reduce printing and shipping costs.

✅ Environmental friendliness: Less paper consumption through digital processing.

Conclusion

XRechnung is not only a legal obligation, but also an opportunity to optimize invoicing processes. With an early changeover, companies benefit from more efficient processes and lower error rates. Software solutions such as ZEP facilitate the changeover and ensure legally compliant invoicing.

Use digitization to make your accounting processes more efficient — XRechnung is a central component of this!