Germany mandates XRechnung for B2G e-invoicing. B2B mandate starts January 2025. Get compliant with XRechnung, ZUGFeRD, and Peppol through GoRoute.ai. If you trade across the border, Belgium’s B2B mandate is already live and fully enforced.
Federal authorities required to receive XRechnung format e-invoices.
All businesses must be able to receive structured e-invoices.
Large enterprises (>€800k turnover) must send e-invoices.
All B2B transactions require structured e-invoices.
Germany's national CIUS (Core Invoice Usage Specification) for EN16931. Pure XML format (UBL or CII). Required for all B2G invoices.
Hybrid PDF/A-3 format with embedded XML. Human-readable PDF with machine-readable data. Identical to Factur-X.
Generate hybrid PDF/XML invoices with XRechnung profile for B2B transactions.
Proper German VAT rates (0%, 7%, 19%) with reverse charge and intra-EU handling.
Automatic Leitweg-ID routing for German federal and state authorities.
GoBD-compliant archiving and audit trails for German tax requirements.
Get compliant with XRechnung B2G and prepare for the 2025-2028 B2B mandate.
Official source: the Federal Ministry of Finance — which sets Germany's e-invoicing rules. Always confirm current obligations against the authority directly.
XRechnung is Germany's national e-invoice standard based on EN16931. It's a pure XML format (UBL or CII) required for invoicing German public authorities. KoSIT maintains the specification and validator.
From January 2025, all businesses must be able to receive e-invoices. Large enterprises must send e-invoices from 2027, and all businesses from 2028. Paper invoices will still be accepted until 2027.
Leitweg-ID is a German routing identifier used to route e-invoices to the correct public authority. It consists of a hierarchy code identifying federal/state level and the receiving entity.
XRechnung is pure XML (UBL/CII) required for B2G. ZUGFeRD 2.1 is a hybrid PDF+XML format that can contain an XRechnung-profile XML. ZUGFeRD is often used for B2B as it's easier to distribute via email.