Efficient, legally compliant, paperless: everything you need to know about x-invoice

XRechnung is a standardized electronic invoice format that was developed specifically for invoicing public clients in Germany. It is based on the requirements of EU Directive 2014/55/EU and complies with European standard EN 16931, which forms the basis for standardized electronic invoicing within the EU. The x-invoice is a purely machine-readable XML file and therefore differs from traditional invoices in PDF or paper form, as it does not contain any graphics.

A key feature of x-invoice is its standardized structure, which enables automated processing. This means that invoice data can be efficiently imported into the accounting and ERP systems of public administrations and checked without the need for manual processing. The invoice information, such as invoice number, amounts, tax rates, bank details and service descriptions, is stored in predefined fields, which significantly reduces the error rate during transmission. Technically, x-invoice is based on the UBL (Universal Business Language) or CII (Cross Industry Invoice) data formats. A key feature is the so-called Core Invoice Usage Specification (CIUS), which enables the general EN 16931 standard to be adapted to specific national requirements. By using standardized code lists, the format can be flexibly extended so that additional information can be integrated if required.