Receive and Validate XRechnung
XRechnung is the standard e-invoice format for the German public sector, and is becoming mandatory for B2B transactions starting 2025. Learn how to receive, validate, and process XRechnung invoices.
What is XRechnung?
XRechnung is the German standard for electronic invoices based on the European norm EN 16931. Unlike a simple PDF invoice, an XRechnung is a structured XML file that can be automatically read and processed by software.
XRechnung is available in two technical syntaxes: UBL (Universal Business Language) and CII (Cross Industry Invoice). Both are equivalent under EN 16931 and fully supported by Rekivo.
Since November 2020, XRechnung has been mandatory for all invoices to German federal authorities. The Growth Opportunities Act (Wachstumschancengesetz) now extends this to B2B transactions.
E-Invoice Mandate in Germany: Timeline
The Growth Opportunities Act mandates the phased introduction of e-invoicing for B2B transactions:
From January 1, 2025
All businesses must be able to receive e-invoices. Receiving XRechnung and ZUGFeRD becomes mandatory.
From January 1, 2027
Businesses with prior-year revenue exceeding 800,000 euros must send e-invoices.
From January 1, 2028
The obligation to send e-invoices applies to all businesses in B2B transactions, regardless of revenue.
How to Receive XRechnung
There are several ways to receive XRechnung invoices. The right solution depends on your business model and volume:
Via email
The simplest method: XRechnung invoices are delivered as XML attachments via email. Rekivo provides a dedicated email address that automatically processes incoming invoices.
Via Peppol
Peppol is a pan-European network for secure exchange of business documents. Particularly relevant for exchanges with public sector clients and international partners.
Manual upload
Upload individual XRechnung files directly into Rekivo. Ideal for smaller businesses or occasional invoices.
How to Validate XRechnung
A valid XRechnung must pass several checks. Rekivo performs all validation steps automatically:
XML schema validation
Checking the XML structure against the official XRechnung schema. Ensures the document is technically well-formed.
EN 16931 business rules
Validation against the business rules of the European norm EN 16931, including required fields, amount calculations, and consistency checks.
Schematron rules
Checking German XRechnung-specific rules (CIUS). These go beyond the European norm and ensure compliance with German requirements.
Amount and tax verification
Automatic recalculation of all line items, totals, and tax amounts. Detection of rounding differences and calculation errors.