XRechnung
XRechnung is the German standard for invoices to public sector clients. It is pure XML — unreadable to humans without a viewer, but directly processable by public administration systems.
Pure XML rather than a document
An XRechnung contains no visual representation. There is no layout, no typeface and no logo — only the structured fields of the EN 16931 data model.
For invoices to public sector clients (B2G) this is the mandated standard. It is permitted in B2B as well, but less convenient, because a recipient without suitable software sees nothing.
The Leitweg-ID decides acceptance or rejection
An XRechnung sent to a public authority generally requires a Leitweg-ID: a unique routing identifier issued by the public sector client so the invoice reaches the correct department.
If it is missing or wrong, the invoice is rejected regardless of whether its content is correct. The Leitweg-ID therefore belongs in the client master data, not in a free-text field.
Validation before sending
An XML file being well-formed says nothing about whether it is valid in business terms. The EN 16931 business rules — whether tax categories and totals add up, for instance — are checked by Schematron validation.
That check belongs before dispatch. An invoice that only fails at the recipient costs a full payment cycle.
Frequently asked
Is XRechnung permitted in B2B as well?
Yes. XRechnung satisfies EN 16931 and is permitted between companies. It is mandatory towards public sector clients.
What happens without a Leitweg-ID?
The invoice is rejected. The Leitweg-ID routes the incoming XRechnung to the correct department and is issued by the public sector client.
Why can I not simply open an XRechnung?
Because it contains no visual representation. Reading it requires a viewer that renders the XML into a human-readable view.
