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🇩🇪 Germany - Invoicing Specifications (ZUGFeRD & XRechnung)

Status: 🟡 Voluntary Emission / Mandatory Reception (2025) Authority: BMF (Federal Ministry of Finance) / KoSIT (Standards) Key Law: Wachstumschancengesetz (Growth Opportunities Act)

1. Context & Roadmap

Germany is transitioning from a "Post-Audit" model to a structured data model. Crucial Distinction:

  • Reception: Mandatory for ALL B2B companies starting Jan 1, 2025.
  • Emission: Phased implementation.
DateScopeObligation
Jan 1, 2025EmissionVoluntary. Consent no longer required from buyer.
Jan 1, 2027EmissionMandatory for companies with turnover > €800k.
Jan 1, 2028EmissionMandatory for ALL companies.

2. Technical Workflow (Decentralized)

Unlike Italy or Poland, Germany does not have a central clearance platform for B2B. Transmission is decentralized (Email, Peppol, Web).

flowchart TD
    S["Invoicerr (Supplier)"] -->|Generate| F{Format Choice}
    
    subgraph "Format Engine"
    F -- Hybrid (Recommended) --> Z[ZUGFeRD 2.x / Factur-X]
    F -- Pure XML (B2G/EDI) --> X[XRechnung 3.0]
    end
    
    subgraph "Validation"
    Z & X --> K[KoSIT Validator / Schematron]
    end
    
    subgraph "Transport"
    K -- Email (SMTP) --> Mail[Client Mailbox]
    K -- Peppol (AS4) --> AP[Access Point]
    end
    
    AP -->|Route| Client

3. Data Standards & Formats

Germany adheres strictly to EN 16931. Two main formats are permitted:

A. The Hybrid: ZUGFeRD 2.2+ (aka Factur-X)

  • Strategy: Recommended for broad B2B use.
  • Structure: PDF/A-3 file with an embedded XML (CII syntax).
  • Profile: Must be at least EN 16931 (Comfort). "Basic" profiles are insufficient for the new mandate.
  • Advantage: Accepted by humans (PDF) and machines (XML). Interoperable with France.

B. The Pure XML: XRechnung 3.0

  • Strategy: Mandatory for B2G (Public Sector) and specific EDI partners.
  • Structure: Pure XML (UBL or CII). No visual component.
  • Constraint: Requires a visualization tool (viewer) for human readability.

⚠️ Critical Data Fields

To pass the KoSIT validator:

  • Buyer Reference (BT-10): Leitweg-ID (B2G) or Order Number (B2B). Mandatory.
  • Tax Category: Must use standard codes (S for Standard 19%, Z for Zero, E for Exempt).
  • Seller ID: VAT ID (Umsatzsteuer-ID) starting with DE.

4. Transmission & Archiving (GoBD)

Transmission Channels

  1. Email (SMTP): Allowed. The "Invoice" is the attachment (XML or ZUGFeRD). The email body is irrelevant.
  2. Peppol: Strongly recommended for automation.
  • Peppol ID: Usually 0204:DE... (VAT ID) or 0204:LeitwegID.

Archiving (GoBD Rules)

  • The Original: The XML data is the legal original.
  • No Media Break: You cannot print the XML and store the paper. You must store the digital file.
  • Immutability: Storage must be WORM (Write Once Read Many).
  • Access: Auditors (Z1/Z2/Z3) must be able to export the data (XML) during an audit.

5. Implementation Checklist

  • ZUGFeRD Engine: Implement generation of ZUGFeRD 2.2 (Profile EN 16931). This covers 90% of use cases.
  • XRechnung Option: Allow export of pure XRechnung XML for B2G clients.
  • Validator: Integrate a Schematron validator (KoSIT rules) before sending.
  • Email Logic: Ensure the system sends the file as an attachment to a dedicated address (e.g., invoice@client.de), not a personal one.
  • Master Data: Add a field for "Leitweg-ID" (B2G routing ID) in the client profile.

6. Resources