XRechnung: Standard format for German authorities from 2020

As of 18 April 2020, public authorities at state level, as well as states and local authorities, must be able to receive electronic invoices in XRechnung format (ZUGFeRD 2.1).

From 27 November 2020, public authority contractors must also be able to send electronic invoices.

XRechnung (ZUGFeRD 2.1) affects all public institutions and authorities. It does not matter whether the contractor is from Germany or another EU country. All invoices to the authorities must be issued in XRechnung format.

Since EU Directive 2014/55/EU, public authorities in Europe are therefore obliged to be able to receive and process electronic invoices. In the course of this, a standard (EN 16931) has been developed which specifies which elements an e-invoice must always contain as standard. XRechnung is an XML file that fully complies with the XML schema specifications of the European standard EN 16931 and must therefore be used.

The intended XML schemas to be used are UBL and CII, i.e. Universal Business Language and UN/CEFACT Cross Industry Invoice. Only these two syntaxes are permitted and the Xinvoice must be transmitted in one of these two syntaxes and is only valid in this case.

XRechnung vs. ZUGFeRD

The so-called ZUGFeRD format is already very often used for electronic invoicing. ZUGFeRD stands for Central User Guide of the Forum elektronische Rechnung Deutschland.

ZUGFeRD 2.0 was released in March 2019 (version 1.0 has been available since 2014).

ZUGFeRD 2.1.1 (XRechnung compliant) was released on the 1st July 2020

ZUGFeRD 1.0 and ZUGFeRD 2.1.1 are supported by the Aloaha ZUGFeRD SDK and tools.