E-invoicing
E-invoicing in Germany: XRechnung and ZUGFeRD
Since 2025 every business in Germany must be able to receive e-invoices, and from 2027 and 2028 businesses must issue them for domestic B2B sales. A PDF does not count. Here’s which formats apply, who is affected when – and how to create a valid e-invoice without expensive software.
Start right away: the Invoice Generator exports your invoice as a ZUGFeRD PDF and as XRechnung. Free, no sign-up, tested with official validators.
Create an e-invoiceWhat is an e-invoice?
An e-invoice is an invoice in a structured, machine-readable format following the European standard EN 16931, so the recipient’s accounting software can import it without retyping. A PDF, scan or photo is an “other invoice” – even when sent by email.
| Format | What it is | Best for |
|---|---|---|
| XRechnung | A pure XML file following the German standard (a CIUS of EN 16931). Humans need a viewer to read it. | Public authorities (mandatory), businesses with automated processing |
| ZUGFeRD (Factur-X) | A PDF/A-3 with embedded XML. Looks like a normal PDF but carries the structured data. | Businesses – readable for people, processable by software |
The Federal Ministry of Finance accepts XRechnung and ZUGFeRD from version 2.0.1 – except the MINIMUM and BASIC-WL profiles. In ZUGFeRD the XML is the leading part: if the PDF view differs, the XML counts.
Who must do what, and when?
| From | Rule |
|---|---|
| 1 Jan 2025 | All domestic businesses must be able to receive e-invoices. An email inbox is enough. |
| until end of 2026 | Issuing: paper invoices still allowed, PDF invoices with the recipient’s consent. |
| 1 Jan 2027 | Businesses with more than €800,000 prior-year turnover must issue e-invoices. Others may still use paper, or PDF with consent, during 2027. |
| 1 Jan 2028 | All businesses must issue e-invoices for invoices to other domestic businesses. |
Exempt are invoices to consumers, small invoices up to €250, travel tickets and Kleinunternehmer (they don’t have to issue e-invoices, but must be able to receive them).
One invoice, two formats: ZUGFeRD PDF for businesses, XRechnung for authorities – straight from your browser.
Creating an e-invoice step by step
- Fill in the invoice as usual in the Invoice Generator: sender, client, line items and bank details.
- Choose the format below the preview: “ZUGFeRD PDF” for business clients or “XRechnung” for authorities.
- Complete missing details. Before exporting, the generator checks what the format requires and names missing fields. XRechnung also needs your phone and email, the client’s email, an IBAN and a buyer reference.
- Send it. Email ZUGFeRD PDFs and XRechnung files; authorities often use their own portals (ZRE, OZG-RE or state portals).
- Archive it in its original format – the ZUGFeRD PDF with embedded XML, or the XRechnung XML file.
Leitweg-ID and buyer reference
XRechnung requires a buyer reference (field BT-10). Public authorities provide a Leitweg-ID for it, such as 991-12345-67 – without it the invoice can’t be routed. Businesses usually give a purchase order number, cost center or the name of the person who ordered. If unsure, ask your client what they want to see there.
Is my e-invoice valid?
Validators check e-invoices against the rules: the official KoSIT validator for XRechnung, and tools like Mustang for ZUGFeRD PDFs, which also test PDF/A-3 conformance with veraPDF.
We tested the Invoice Generator’s exports with these validators – with VAT, mixed VAT rates and a discount line, as a Kleinunternehmer and with reverse charge. If your client requires a specific profile or runs its own checks, test with their software before sending the first real invoice.
Create your e-invoice for free
ZUGFeRD (PDF/A-3, EN 16931 profile) and XRechnung 3.0 from one invoice – with a check for missing details. No sign-up, your data stays in your browser.
Frequently asked questions
Is a PDF invoice an e-invoice?
No. A plain PDF is an “other invoice”. E-invoices contain structured data under EN 16931 – as XRechnung (XML) or as a ZUGFeRD PDF with embedded XML.
When do I have to issue e-invoices in Germany?
From 2027 if your prior-year turnover exceeds €800,000, otherwise from 2028 – for invoices to other domestic businesses. Receiving them has been required since 2025.
What is the difference between XRechnung and ZUGFeRD?
XRechnung is a pure XML file and mandatory for public authorities. ZUGFeRD is a PDF with embedded XML that people can read as usual and software can process automatically.
Can I create e-invoices for free?
Yes, for example with the Invoice Generator on melon.tools. It creates ZUGFeRD PDFs and XRechnung files in your browser without sign-up.
Do Kleinunternehmer have to issue e-invoices?
No. Kleinunternehmer, invoices up to €250 and invoices to consumers are exempt.
What is a Leitweg-ID?
An identifier used to route e-invoices to German public authorities. The authority provides it, and it goes into the XRechnung as the buyer reference.
Note: This guide reflects German rules as of October 2026 and is not tax advice. For individual cases – cross-border business or borderline small-business situations – ask a tax advisor.
Sources
- FAQ on mandatory e-invoicing (German), Federal Ministry of Finance.
- XRechnung, Coordination Office for IT Standards (KoSIT).
- ZUGFeRD, Forum elektronische Rechnung Deutschland (FeRD).
- KoSIT validator and Mustangproject – validation tools for e-invoices.