Guides › Germany · Last reviewed: 15 October 2026

XRechnung step by step — a guide for freelancers

An XRechnung is Germany's standard for structured electronic invoices: a pure XML file (no PDF) that follows the European norm EN 16931 plus German national rules, maintained by KoSIT. To create one you fill in your details, the buyer's details, a buyer reference (the Leitweg-ID when invoicing a public authority), your line items and IBAN — and generate the XML. You can do that free in your browser with Fakturate; the current version of the standard is XRechnung 3.0.2.

When you actually need one

Date	What applies
Since 27 Nov 2020	B2G: invoices to federal authorities must be e-invoices (usually XRechnung), submitted via the ZRE or OZG-RE portals with a Leitweg-ID. The federal states have their own rules and portals.
1 January 2025	B2B receipt: every German business must be able to receive and store EN 16931 e-invoices (XRechnung or ZUGFeRD). An e-mail inbox is sufficient as a receiving channel.
Until 31 Dec 2026	B2B issuing — transition: paper remains allowed; PDF and other formats only with the recipient's consent.
1 January 2027	B2B issuing — larger businesses: issuers whose previous-year turnover exceeded €800,000 must issue structured e-invoices for domestic B2B transactions. Issuers at or below €800,000 keep the transition (paper, or PDF/EDI with consent) until 31 Dec 2027.
1 January 2028	B2B issuing — final stage: structured e-invoices become mandatory for domestic B2B transactions generally, subject to statutory exceptions (e.g. small-value invoices up to €250 and tickets).

Legal basis: §14 UStG as amended by the Wachstumschancengesetz, with details in the BMF letters of 15 October 2024 and 15 October 2025 (the second letter clarifies how errors in e-invoices are classified and corrected) and the official BMF e-invoicing FAQ. The federal government has said it does not plan to postpone the 2027 stage.

Freelancers (Freiberufler) are businesses for these purposes: the receipt obligation already applies to you, and the issuing obligation arrives with the dates above. Kleinunternehmer (§19 UStG) are the exception on the issuing side: they are permanently exempt from having to issue e-invoices (§34a UStDV) and may keep sending paper or PDF invoices — or choose to send e-invoices voluntarily. Like every business, they must still be able to receive e-invoices since 1 January 2025.

What's next for the format: KoSIT published a pre-release of XRechnung 4.0 on 15 September 2026, based on the revised European norm EN 16931-1:2026. The production bundle is expected in spring 2027; XRechnung 3.0 remains valid until at least 31 July 2027, so files you create today stay usable.

Step 1 — Gather the data the German rules require

XRechnung adds national business rules (the BR-DE-* checks) on top of EN 16931. In practice this means an XRechnung must contain, beyond the usual invoice data:

Buyer reference (BT-10). Mandatory in every XRechnung. For public authorities this is the Leitweg-ID the authority gives you; for businesses a purchase-order number or agreed reference works.
Seller contact details (BR-DE-2/5/6/7): a contact name, phone number and e-mail address.
Payment details (BR-DE-1): payment means with your IBAN.
Complete addresses with street, city and postcode for both parties, and your VAT ID (USt-IdNr.) or tax number.

Step 2 — Generate the XML

In the Fakturate generator, choose the XRechnung 3.0 (Germany) profile. The form enforces the BR-DE requirements — it won't let you download a file that's missing the buyer reference, contact details or IBAN — and applies the correct VAT category codes, including reverse charge (§13b UStG) and the Kleinunternehmer exemption (§19 UStG). Everything runs in your browser; nothing is uploaded.

Download a validated example: a domestic German freelancer invoice (19% VAT, two lines, Leitweg-ID-style buyer reference) generated with Fakturate. It passes the official EN 16931 Schematron (release 1.3.17) and the KoSIT XRechnung 3.0.2 rules (bundle of 31 August 2026) including all BR-DE checks, with zero errors (verified 12 October 2026).

xrechnung-freelancer-example.xml

The XRechnung-specific parts of the file:

<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0</cbc:CustomizationID>
                                                       ← marks the file as XRechnung 3.0
<cbc:BuyerReference>04011000-12345-67</cbc:BuyerReference>   ← BT-10: Leitweg-ID or PO number

<cac:Contact>                                          ← BR-DE-2: seller contact is mandatory
  <cbc:Name>Anna Schmidt</cbc:Name>
  <cbc:Telephone>+49 89 1234567</cbc:Telephone>
  <cbc:ElectronicMail>anna@schmidt-ux.de</cbc:ElectronicMail>
</cac:Contact>

<cac:PayeeFinancialAccount>
  <cbc:ID>DE89370400440532013000</cbc:ID>              ← BR-DE-1: payment account
</cac:PayeeFinancialAccount>

Step 3 — Check it before sending

Paste the XML into the free validator for structural and arithmetic pre-checks. For an official full-rule check, KoSIT publishes its validator configuration openly, and many recipients run exactly those rules on intake.

Step 4 — Send it

To a business: in most cases you simply e-mail the XML file. Some larger companies specify a portal or EDI channel — ask if in doubt.
To a federal authority: submit via the ZRE/OZG-RE portals using the Leitweg-ID as buyer reference. States and municipalities name their own channels.
Keep the XML. The XML file is the invoice for retention purposes (GoBD); Fakturate also gives you a printable copy for your own records, but the structured file is what counts.

XRechnung or ZUGFeRD?

Both satisfy EN 16931. ZUGFeRD/Factur-X embeds the XML inside a PDF so humans can read it; XRechnung is XML only and is the safe choice for authorities and automated processing. If your client asks for "eine E-Rechnung" without specifying, XRechnung is the standard answer.

Official sources

Create your XRechnung now: the free generator enforces every BR-DE rule as you type, and the validator pre-checks files you already have. No account, no upload.

Last reviewed: 15 October 2026. This guide summarizes official sources and is not legal or tax advice. Spotted an inaccuracy? Tell us.