Choosing a format: XRechnung vs. ZUGFeRD

Both formats satisfy the legal definition covered in what actually counts as an E-Rechnung, so the choice usually comes down to who you're invoicing.

  • XRechnung is the natural choice for invoicing German federal and state public administrations (B2G), where it has been the required format since well before the broader B2B mandate existed.
  • ZUGFeRD tends to work better for ordinary B2B relationships, since the recipient can open it as a normal PDF even if their own systems aren't yet set up to process the embedded data automatically.

Creating an e-invoice, step by step

  1. Choose compliant software

    Almost nobody writes EN 16931-compliant XML by hand. Accounting or invoicing software that supports XRechnung or ZUGFeRD generation is the practical starting point — check this before committing to a tool if e-invoicing matters to your business.

  2. Generate the structured data from your accounting records

    The invoice should be produced directly from your booked data — the customer, amount, VAT rate and line items you already have on file — rather than retyped separately, which is both faster and less error-prone.

  3. Validate against the EN 16931 schema

    Before sending, check the generated file against the standard's validation rules. This catches missing mandatory fields or malformed structure before they become the recipient's problem — or come back as a rejected invoice.

  4. Transmit the invoice

    How you send it depends on the recipient and the format — covered in the next section.

How e-invoices are actually transmitted

There isn't one single required delivery channel — several coexist, depending on who you're sending to.

  • Email attachment: the simplest route for a ZUGFeRD file, since it's a normal PDF attachment as far as email is concerned, with the structured data riding along inside it.
  • Peppol: an international network for exchanging structured e-invoices directly between systems, increasingly used for both public and private sector invoicing, particularly across borders.
  • Government portals: invoices to German federal public administrations generally go through a central submission platform rather than by email, and require a Leitweg-ID to route the invoice to the correct recipient within that body.

Common mistakes

  • Sending a plain PDF and calling it compliant. It looks the part but contains no structured data, so it doesn't meet the legal definition.
  • Skipping validation. A file that opens fine can still fail schema validation if a mandatory field is missing or malformed.
  • Forgetting the Leitweg-ID on invoices to public administrations, which causes the invoice to be rejected or misrouted.
  • Assuming a scanned invoice counts. It's an image regardless of resolution or delivery method, not structured data.

This is one of the easiest bookkeeping tasks to automate. Once software generates and validates the file directly from booked data, the manual steps mostly disappear — see our guide to automating your bookkeeping for how that fits into the wider picture.

Frequently asked questions

Can I create an E-Rechnung without special software?

Not realistically beyond occasional use. Producing valid EN 16931-compliant XML by hand is impractical, so almost everyone uses accounting or invoicing software to generate the file.

What is Peppol and do I need it?

Peppol is an international network for exchanging structured e-invoices between systems and across borders. It's increasingly common, though a straightforward domestic ZUGFeRD invoice can also simply be emailed.

Do I need a Leitweg-ID to send an e-invoice?

Only for invoicing German public administrations. It routes the invoice to the correct recipient within that body's systems and is mandatory for B2G XRechnung invoices, but isn't relevant for ordinary B2B invoicing.

What's the most common mistake businesses make with e-invoices?

Sending a plain PDF and treating it as compliant. It looks like an electronic invoice but contains no structured data, so it doesn't meet the legal definition.

Can I still send a plain PDF invoice during the transition period?

In many cases yes, generally with the recipient's agreement, until the issuing obligation applies to your business. Once it applies, a plain PDF is no longer sufficient.