XRechnung
The German public-administration standard for electronic invoices. Pure XML format based on EU norm EN 16931. Required for invoicing public-sector buyers and accepted as one of two valid German E-Rechnung formats.
XRechnung is the German national XML format for electronic invoices, developed by the Koordinierungsstelle für IT-Standards (KoSIT). It is based on EU standard EN 16931 and was originally mandated for invoicing public-administration buyers (Bund, Länder, municipalities). With the E-Rechnung reform in 2025, XRechnung is also one of the two valid B2B formats alongside ZUGFeRD.
Pure XML, no PDF layer
Unlike ZUGFeRD, an XRechnung is pure XML. Opening the file in a text editor shows an XML tree. There is no embedded PDF. A human reading the invoice needs a viewer that renders the XML into a readable layout.
This makes XRechnung:
- Lighter than ZUGFeRD (XML only, typically a few kilobytes).
- Less convenient for humans who want to glance at the invoice without specialised tools.
- More integration-friendly for accounting systems that ingest XML directly without any PDF parsing.
When XRechnung is required
- Public-administration invoicing. All German federal authorities require XRechnung exclusively; many Länder and municipalities accept either XRechnung or ZUGFeRD.
- B2B contracts that specify XRechnung. Some large corporate buyers standardise on XRechnung for their AP automation pipelines.
For most watch dealers, public-administration invoicing is rare. The likely XRechnung touchpoint is a corporate B2B customer who requires it for their internal systems.
XRechnung versus ZUGFeRD
| Aspect | XRechnung | ZUGFeRD | |---|---|---| | Format | Pure XML | PDF/A-3 with embedded XML | | Human readability | Requires viewer | Visible directly in PDF reader | | File size | Small (~5-20 KB) | Larger (~50-300 KB) | | Typical use | Public sector, large corporates | B2B retail, watch trade, SMEs | | Visual layout | Decided by viewer | Decided by sender |
Both formats fulfil German E-Rechnung requirements. Most watch dealers will issue ZUGFeRD as default (because the PDF layer matters for customer relations) and switch to XRechnung only when a specific buyer requires it.
What XRechnung does NOT cover
- B2C (private customers) — no E-Rechnung obligation at all.
- Foreign customers — invoice in whatever format the relationship requires.
- Differenzbesteuerung invoices are valid XRechnung too, with the § 25a UStG legal note encoded in the XML structure.
Related: e-rechnung, zugferd, gobd, differenzbesteuerung.