Digitalization in accounting is progressing and an important milestone on this path is XRechnung. As standardized electronic invoice It plays a decisive role, particularly for companies that work with public clients. In this blog post, we explain what an XRechnung is, what legal requirements and benefits are associated with it, and how the implementation of XRechnung can be carried out efficiently using modern software solutions such as ZEP.
What is an “XRechnung”?
XRechnung is a standardized XML data format for electronic invoices in Germany, which has been mandatory for several years in exchange with public clients. With the new E-billing regulation from 2025 The use of XRechnung will also be mandatory in business transactions between companies. The format is based on EU standard 16931 and enables automated further processing of invoice content through its structured data organization.
Rules & structure: This is how an XRechnung is structured
An XRechnung must contain a defined structure that comprises all essential information:
Who is affected by the XRechnung obligation?
Since November 27, 2020, all billing issuers to public authorities have been required to comply with the XRechnung requirements. This applies to all companies and organizations that work with state and local authorities. From January 1, 2025, the e-invoicing requirement under the Growth Opportunities Act will also be extended to business transactions between companies (B2B). The Federal Ministry of Finance has confirmed that XRechnung will also play a central role in this area.
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?
An invoice is recognized as an XInvoice if it is created, transmitted and received in XML format and contains only the information elements defined in the standard. In order to achieve the status of an XRechnung, the following conditions must be met:
✅ The invoice is standalone but may contain embedded objects such as supporting documents.
✅ It complies with the XML schema definitions of EN 16931 and is therefore valid.
✅ It meets the established business rules and their technical requirements of the XRechnung standard.
✅ It only uses information elements that are defined in the standard in accordance with the semantic description.
Create an XInvoice: This is how you succeed
You can create an XInvoice in various ways, depending on the volume and requirements of your company. Here are the most common methods:
Manual creation via web form: Use a portal such as ZRE Bund if you only need to create a small number of invoices This method is easy and direct.
External service provider: Hire a specialized service provider to create and manage the XInvoices for you. This can be particularly advantageous for larger invoice volumes.
Direct creation from PSA software: If there is a higher number of invoices, it is recommended that you use the XInvoices directly from a PSA software How to create ZEP. This method provides efficiency and integration into your existing processes.
Sending an XInvoice: What needs to be considered?
The transmission path of an XBill is currently not uniformly defined, so that it can also be sent to the recipient by e-mail, for example. When transmitting data to public authorities, there are various options, with different requirements depending on the recipient — federal or state level —. It is therefore important to find out about the specific transmission channels and requirements of the respective authority.
Sending an XInvoice to the Federal Government: These are the special features
When sending an XInvoice to the federal government, you have several options. You can send the invoice by email, send it via the ZRE portal with a route ID, use the PEPPOL network or send it directly via an ERP system or document management system (DMS). However, different regulations and requirements must be observed for transmission to the federal states, which differ depending on the individual law and ordinance of the 16 federal states. The Association of Electronic Invoices (vER) offers a current overview and interactive map of the XRechnung implementation standards for each federal state.
Using software tools for your company: This is how ZEP can support you!
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.
What are the benefits of using XRechnungen? All benefits in focus
The use of XRechnungen offers numerous benefits for companies and the self-employed. Here is an overview of the most important benefits:
📜 XInvoice as a mandatory format: From 2025, companies in the B2B sector will also have to use xInvoicing, which makes the standard important for all relevant business processes.
💸 Cost and time savings: Using xInvoices reduces paper and postage costs by up to 70% and saves time on administrative tasks.
📈 Driving digitization forward: xInvoices promote digital transformation by enabling paperless processes and saving storage space for invoices.
🔄 Uniform invoicing process: The standard enables a uniform and automated invoicing process, which increases efficiency and transparency.
🔐 Data protection and legal security: xFulfill invoices Data protection requirements and can easily be checked for accuracy, which provides legal certainty.
Conclusion
XRechnung represents a significant step forward in the digitization of accounting and will also be mandatory in the B2B sector from 2025. Its standardized structure and automatable processing not only offer significant time and cost savings, but also promote the digitization and efficiency of business processes.
Companies that prepare for this format at an early stage benefit from smooth implementation and can thus optimally adapt to legal requirements and the benefits of paperless billing processing. Modern software solutions such as ZEP support this through seamless integration and simplified administration, which makes the introduction of XRechnung significantly easier.
