What is XRechnung?
XRechnung is a pure XML e-invoice format based on UBL, widely required for invoices to German public authorities and many large corporate buyers. There is no human-readable PDF layer — recipients process the XML directly.
If you invoice German government bodies, XRechnung is often mandatory. For private B2B clients, ZUGFeRD is more common because buyers can still read the PDF.
When you need it
- Public-sector contracts in Germany
- Some enterprise buyers specify XRechnung in their vendor portals
- Often paired with Leitweg-ID routing for authorities
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.