Is e-invoicing mandatory in Germany?

Yes, e-invoicing is mandatory for B2G (Business-to-Government) since 2020. For B2B, the Growth Opportunities Act mandates: from January 2025 all companies must receive e-invoices, from January 2027 companies over 800,000 EUR turnover must issue e-invoices, and from January 2028 all companies must issue e-invoices.

How do I validate a German XRechnung invoice?

Use our PEPPOL validator to check your XRechnung invoices. Upload your UBL or CII XML file or paste the content. The validator checks EN 16931 compliance, German business rules (BR-DE validations), and provides human-readable error explanations.

ZUGFeRD (Zentraler User Guide des Forums elektronische Rechnung Deutschland) is a hybrid e-invoice format combining a human-readable PDF with machine-readable XML data embedded. ZUGFeRD 2.1+ is aligned with XRechnung and EN 16931, making it an accepted format for German e-invoicing.

How do I find a German company in the PEPPOL Directory?

Search the PEPPOL Directory using the company's USt-IdNr (German VAT number, format DE + 9 digits) or their GLN (Global Location Number). For government entities, use their Leitweg-ID (routing identifier, scheme 0204).

What is a Leitweg-ID?

Leitweg-ID is a German routing identifier used to address e-invoices to public sector recipients. It's mandatory for B2G invoices and placed in the BT-10 (Buyer Reference) field. The format includes a check digit at the end. PEPPOL scheme code is 0204.

What is the difference between XRechnung and ZUGFeRD?

XRechnung is a pure XML format (UBL or CII syntax) optimized for machine processing. ZUGFeRD is a hybrid format embedding XML data within a PDF for both human and machine readability. Both comply with EN 16931. XRechnung is preferred for B2G, while ZUGFeRD is popular in B2B for its dual-use nature.

What are ZRE and OZG-RE?

ZRE (Zentrale Rechnungseingangsplattform) is the central invoice receipt platform for German federal authorities. OZG-RE is the platform for state and local authorities under the Online Access Act. Both accept XRechnung format invoices via PEPPOL, email, or web upload.

What are common XRechnung validation errors?

Common XRechnung errors include: BR-DE-15 (missing Buyer Reference/Leitweg-ID), BR-DE-1 (missing payment instructions), BR-DE-2 (missing seller contact), invalid USt-IdNr format, and EN 16931 calculation errors. Our validator explains each error with fix instructions.

How do I send an invoice to the German government?

To invoice German government entities: 1) Create an XRechnung-compliant invoice (UBL or CII), 2) Include the correct Leitweg-ID in BT-10, 3) Send via PEPPOL, email, or upload to ZRE (federal) or OZG-RE (state/local). The Leitweg-ID is provided by the contracting authority.

XRechnung & German E-Invoicing

Q: What is XRechnung?

XRechnung is the German Core Invoice Usage Specification (CIUS) implementing the European EN 16931 e-invoicing standard. It defines how electronic invoices should be structured for use in Germany, including specific German business rules (BR-DE), mandatory fields like the Leitweg-ID for B2G, and support for both UBL 2.1 and UN/CEFACT CII syntaxes.

Germany is implementing mandatory B2B e-invoicing starting 2025. XRechnung is the national CIUS standard based on EN 16931, supporting both UBL and CII formats. B2G e-invoicing has been mandatory since 2020.

Last updated: December 2025

What is XRechnung?

XRechnung is the German Core Invoice Usage Specification (CIUS) implementing the European EN 16931 e-invoicing standard. It defines how electronic invoices should be structured for use in Germany:

EN 16931 compliant - Follows the European semantic data model for e-invoices
Dual syntax support - Works with both UBL 2.1 and UN/CEFACT CII XML formats
German business rules - Additional BR-DE validations for Germany-specific requirements
PEPPOL compatible - Fully integrated with the PEPPOL network (PEPPOL BIS Billing 3.0)
KoSIT maintained - Developed and maintained by the German IT standards coordination agency
Government required - Mandatory format for all B2G invoices via ZRE/OZG-RE platforms

B2B E-Invoicing Mandatory from 2025

The Growth Opportunities Act mandates B2B e-invoicing: Jan 2025 - all companies must receive e-invoices, Jan 2027 - companies over 800,000 EUR turnover must issue e-invoices, Jan 2028 - all companies must issue e-invoices.

USt-IdNr (VAT ID)

German VAT identification number. Format: DE + 9 digits. Used for PEPPOL participant ID. Example: DE123456789

Leitweg-ID

Routing identifier for German public authorities. PEPPOL scheme 0204. Mandatory in BT-10 for B2G. Ends with check digit.

Handelsregister

Commercial register number (HRB/HRA). Not a PEPPOL scheme but required on German invoices for legal entities.

German Identifier Types

Germany uses several identifier types in e-invoicing and PEPPOL:

Identifier	Format	PEPPOL Scheme	Usage
USt-IdNr	DE + 9 digits	9930	VAT-registered businesses
Leitweg-ID	Variable + check digit	0204	Public sector routing
GLN	13 digits	0088	International (GS1)
DUNS	9 digits	0060	D&B identifier
GEBA	W-IdNr based	TBD (2026)	German Electronic Business Address

Tip: Use USt-IdNr (VAT ID) for most business lookups. Leitweg-ID is specifically for government recipients and must be placed in BT-10 (Buyer Reference).

XRechnung vs ZUGFeRD

Germany has two main e-invoice formats, both EN 16931 compliant:

Aspect	XRechnung	ZUGFeRD 2.x
Format	Pure XML (UBL or CII)	Hybrid (PDF/A-3 + XML)
Human readable	No (requires viewer)	Yes (PDF layer)
Machine readable	Yes	Yes (embedded XML)
B2G acceptance	Primary format	Accepted (profile XRECHNUNG)
B2B popularity	Growing	Very popular
File size	Smaller	Larger (includes PDF)

Both formats meet the B2B e-invoicing requirements from 2025. ZUGFeRD is popular for its dual-use nature - recipients can view the PDF while systems process the embedded XML.

B2G E-Invoicing Platforms

Germany's B2G e-invoicing system is decentralized. Different platforms serve federal and state levels:

ZRE (Federal Level)

Zentrale Rechnungseingangsplattform - Central invoice receipt platform
Federal authorities - All federal ministries and agencies
Channels: PEPPOL, email, De-Mail, web upload
URL: xrechnung.bund.de

OZG-RE (State/Local Level)

Online Access Act platform - For state and municipal authorities
Federated states - Each state may have own implementation
Channels: PEPPOL, email, web portal
Leitweg-ID required - Routing identifier for internal delivery

Leitweg-ID is Mandatory for B2G

When invoicing German public authorities, you must include the Leitweg-ID in the BT-10 (Buyer Reference) field. This routing ID is provided by the contracting authority and ensures your invoice reaches the correct department.

B2B E-Invoicing Timeline

The Growth Opportunities Act (Wachstumschancengesetz) introduces mandatory B2B e-invoicing:

Date	Requirement	Who
Jan 1, 2025	Must be able to receive e-invoices	All German businesses
Jan 1, 2027	Must issue e-invoices	Turnover > 800,000 EUR
Jan 1, 2028	Must issue e-invoices	All German businesses

Note: During the transition period (2025-2026), paper invoices and non-compliant e-invoices (like simple PDFs) can still be exchanged with recipient consent.

Key XRechnung Fields

Important elements for German e-invoices (UBL syntax):

Business Term	UBL Element	Description
BT-1	cbc:ID	Invoice number
BT-2	cbc:IssueDate	Invoice issue date
BT-10	cbc:BuyerReference	Leitweg-ID (mandatory for B2G)
BT-27	cac:AccountingSupplierParty/.../cbc:Name	Seller name
BT-31	cac:AccountingSupplierParty/.../cbc:CompanyID	Seller USt-IdNr
BT-32	cac:AccountingSupplierParty/.../cbc:CompanyID	Seller Steuernummer (tax number)
BT-44	cac:AccountingCustomerParty/.../cbc:Name	Buyer name
BG-6	cac:AccountingSupplierParty/.../cac:Contact	Seller contact (mandatory in XRechnung)
BG-16	cac:PaymentMeans	Payment instructions (mandatory)

German Business Rules (BR-DE)

XRechnung adds 21 German-specific business rules on top of EN 16931:

Rule	Requirement	Fix
BR-DE-1	Payment instructions required	Add BG-16 (PaymentMeans)
BR-DE-2	Seller contact required	Add BG-6 (Contact with name/phone/email)
BR-DE-3	Seller city required	Add BT-37 (Seller city)
BR-DE-4	Seller post code required	Add BT-38 (Seller post code)
BR-DE-15	Buyer reference required	Add BT-10 (Leitweg-ID for B2G)
BR-DE-16	VAT ID required if no tax rep	Add BT-31 (USt-IdNr) or BT-32

Our validator checks all BR-DE rules and provides clear explanations for each error.

How to Validate XRechnung Invoices

Our validator supports full XRechnung validation:

Go to the PEPPOL Validator
Upload your UBL or CII XML file or paste the XML content
The validator auto-detects XRechnung format
Review validation results including EN 16931 and BR-DE rules
Fix any issues before sending via PEPPOL or uploading to ZRE/OZG-RE

Common validation checks include Leitweg-ID format, mandatory seller contact, payment instructions, and German-specific business rules.

Finding German Companies in PEPPOL

Search for German businesses registered on the PEPPOL network:

Go to the PEPPOL Directory
Enter the company's USt-IdNr (DE + 9 digits)
For government entities, use their Leitweg-ID
View registration details, supported documents, and access point

Germany has strong PEPPOL adoption especially in the public sector. All federal authorities are reachable via PEPPOL using their Leitweg-ID.

Transmission Channels

Multiple channels are available for sending e-invoices in Germany:

PEPPOL - Preferred for B2B and B2G, works across Europe
Email - Simple method, sufficient for receiving from Jan 2025
De-Mail - Secure German email system
Web Upload - Direct upload to ZRE/OZG-RE portals
API - Direct integration with government platforms

Email is Sufficient for Reception

The B2B mandate clarifies that providing an email address is sufficient to meet the e-invoice reception requirement from January 2025. A dedicated electronic mailbox is not mandatory.

Common XRechnung Validation Errors

Frequently encountered validation issues and how to fix them:

Error	Cause	Solution
BR-DE-15	Missing buyer reference	Add Leitweg-ID in BT-10
BR-DE-1	Missing payment instructions	Add PaymentMeans (BG-16)
BR-DE-2	Missing seller contact	Add contact name, phone, or email
BR-CO-10	Sum of line amounts incorrect	Verify line totals sum correctly
BR-DE-16	Missing VAT identifier	Add USt-IdNr (BT-31) or Steuernummer

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